Article 24 opens Chapter 10 of the Decree-Law on general provisions with the record-keeping and evidential requirements. Without prejudice to record-keeping obligations in any other law, the Taxable Person must keep records of all produced, imported or stockpiled Excise Goods, records of exported Excise Goods with evidence of Export, and records of stock levels including lost or destroyed items. He must also keep a Tax Record showing Due Tax on imported, produced and stockpiled Excise Goods and Deductible Tax under Article 16. The Council of Ministers specifies which Excise Goods must be marked, and the Executive Regulation sets retention periods.