(1) Where a person exempt from excise tax under this Act is in breach of any of the conditions for exemption from duty, the exemption ceases to apply and excise tax is due and payable from the date on which the breach occurs and must be calculated by reference to the chargeable value of the goods at the date of importation.
(2) Where a person is exempt from excise tax under this Act or any other enactment and the exemption is conditional upon the goods to which the exemption relates—
(a) being used exclusively by that person; or
(b) not being sold or transferred within a specified period of time,
then on breach of that condition, the exemption ceases to apply and excise tax becomes due and payable from the date on which the breach occurs and must be calculated by reference to the chargeable value of the goods at the date of importation.