Article 4 establishes that, subject to the provisions of Article 5, excise tax becomes due on the date excise goods are released for consumption. This 'release' is deemed to occur under several specific circumstances. These include the production of excise goods outside of a tax suspension arrangement, their release from such an arrangement, or their possession without tax having been paid. Furthermore, the import of excise goods triggers the tax unless they are placed under a tax suspension. Tax also becomes due upon the loss or damage of goods within a suspension situation, unless the licensee proves the cause was beyond their control.