(1) A person who intends to manufacture or import goods for which an Excise Tax Stamp is required to be affixed shall apply in writing to the Authority to be registered.

(2) An applicant qualifies to be registered if the applicant is a manufacturer or trader with a valid Tax Identification Number (TIN).

(3) A foreign manufacturer who supplies goods to an importer in this country shall apply in writing as set out in Form A of the Schedule to the Authority to be registered if

(a) the goods require Excise Tax Stamps to be affixed to them;

(b) the importer gives notice to the Authority that the importer intends the foreign manufacturer to affixed the Excise Tax Stamp at the point of origin of the goods;  and

(c) the foreign manufacturer accepts to receive and affix the Exercise Tax Stamp to the goods before they are exported.

(4) The Authority shall register a foreign manufacturer if the Authority is satisfied that that foreign manufacturer will comply with this Act regarding affixing the Exercise Tax Stamp.

(5) The Authority shall cancel the registration of a registered foreign manufacturer that fails to comply with this Act.

(6) An application for registration shall be

(a) in duplicate and as set out in Form A of the Schedule, or

(b) in any other manner determined by the Authority that provides the information required in Form A of the Schedule.