Article 12 provides the exemption from Excise Tax for exports. It states that Excise Goods that are exported shall be exempt from Tax, relieving goods leaving the territory of the State from the excise charge that would otherwise attach to them. The Article does not itself set the qualifying requirements; it provides instead that the Executive Regulation of the Decree-Law shall specify the conditions and controls for the exemption referred to in clause 1. The evidential and procedural requirements that a Taxable Person must satisfy to claim the exemption on exported Excise Goods are therefore determined by the Cabinet in the Executive Regulation.