Article 12 of the GCC Common Excise Tax Agreement establishes the legal framework for licensing Tax Warehouses. It grants the designated Tax Administration within each Member State the authority to issue a licence to any person for the purpose of allocating and operating a Tax Warehouse. The issuance of this licence is conditional and must adhere strictly to the specific rules and conditions stipulated by the domestic legislation of that Member State. This provision ensures that while the principle of licensing is common across the GCC, the detailed requirements for compliance, operation, and control are managed at the national level.