This Cabinet Decision amends Article 50 of the VAT Executive Regulations, revising the rules for calculating tax on certain imported goods. It mandates that for imports by a non-registrant, or a taxable person not meeting specific conditions, VAT must be paid to the Federal Tax Authority before the goods are released by Customs. The Decision clarifies that an agent importing goods on behalf of a non-registrant is responsible for paying the tax via their own tax return. It also specifies that the agent cannot recover this tax as input tax and must issue a detailed statement to the importer.