Cabinet Decision No. 108 of 2023 amends Article 11 of the Excise Tax Executive Regulation on Stockpiling. A Person is a Stockpiler where he owns excess Excise Goods in free circulation on which Tax has not been paid, exempted, returned or deferred. Excess Excise Goods are those held on the date a Tax obligation or increase arose that exceed his average monthly stock level over twelve months. Goods exceeding two months of average monthly sales are taxed in full, and failure to keep audited records allows the Authority to treat the entire stock as excess.