Article 6, as amended by Federal Decree-Law No. 19 of 2022, provides exceptions from Tax Registration. By way of exception to clause 1 of Article 5, the Authority may except a Person from registration where Tax is due under paragraphs (b) and (c) of clause 2 of Article 2 and it appears that he will not regularly import Excise Goods, under the Executive Regulation. A Person so excepted must notify the Authority of any change making him subject to Tax. A Person importing for purposes other than business is also excepted, and exception never impairs the obligation to settle Due Tax or Administrative Penalties.