Article 8 defines the rules for the place of excise tax chargeability and collection. It specifies the 'First Point of Entry' as the initial customs entry point into the GCC territory, guided by the Common Customs Law. For locally produced excise goods, tax is imposed in the Member State where they are released for consumption, as specified in Article 4. Imported excise goods are taxed in the state of the First Point of Entry, unless they are under a tax suspension arrangement. If goods already taxed in one Member State are subsequently moved to another, tax is imposed again upon entry.