(1) An importer who supplies the Excise Tax Stamp to a foreign manufacturer of goods to be exported to the importer, shall notify the Authority in writing of each supply of the approved quantity of Excise Tax Stamps to the foreign manufacturer.

(2) The Authority shall maintain a record of Excise Tax Stamps issued by an importer to a foreign manufacturer.

(3) A manufacturer of goods which require an Excise Tax Stamp to be affixed to them shall maintain records on a monthly basis of

(a) Excise Tax Stamps received;

(b) Excise Tax Stamps affixed on product units; and

(c) the balance in stock of Excise Tax Stamps.