When any of the following circumstances applies to the specifically selected goods of Article 2, paragraph 1, subparagraphs 2 to 6 of the Act, tax shall be declared and paid pursuant to Article 16 of the Act:
1. The specifically selected good is processed in the factory into a non-taxable specifically selected good.
2. The manufacturer makes personal use of a specifically selected good that it manufactures for sale.
3. The specifically selected goods are in stock and the taxable amount has not yet been paid on them at a time when the manufacturer applies for cancellation of registration.