This Public Clarification explains the relief from Excise Tax for goods found deficient or short in quantity within a Designated Zone, and the process for destroying them. Under Article 12 of Cabinet Decision No. 37 of 2017, relief applies where the warehouse keeper notifies the FTA within 30 days and the cause is legitimate, such as force majeure, natural wastage or wastage in production. It covers the Lost and Damaged Declaration EX203B, required information and supporting documents, FTA approval before destruction, and the FTA response within 30 days.