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(1) Goods which require the Excise Tax Stamp to be affixed to them shall not be put on sale or released into the channels of trade in the country unless the Excise Tax Stamp is affixed to the goods.

(2) Overstayed or seized goods which require the Excise Tax Stamp to be affixed to them and which are auctioned or disposed of by sale shall have the Excise Tax Stamp affixed to them.

(3) Goods which require the Excise Tax Stamp to be affixed to them which are purchased from duty free shops for home consumption shall have the Excise Tax Stamp affixed to them.