Article 7 of the GCC Common Excise Tax Agreement defines the specific persons who are legally obligated to pay excise tax. This liability extends to several entities based on their role and the status of the goods. This includes: a person producing excise goods outside a tax suspension arrangement; a person possessing non-tax-paid goods outside suspension; and the licensed warehouse keeper when goods are released from suspension. Liability also falls on the licensee for goods lost or damaged in suspension (as per Article 4), the importer of excise goods, a licensee breaching transport suspension terms (as per Article 5), and any other person releasing goods for consumption.