Cabinet Decisions No. 108 of 2023 and No. 198 of 2025 amend Article 22 of the Excise Tax Executive Regulation on Tax refunds in special cases. A foreign government, international organisation, diplomatic body or mission may claim a refund where the Excise Goods were acquired exclusively for official use, not for resale, and reciprocity or a treaty applies. Refunds are also available to Persons registered in another Implementing State on evidence of Tax paid, and to non Taxable Persons who directly or indirectly Export goods. The Authority decides claims within twenty business days.