Article 13 opens Chapter 5 of the Decree-Law on Designated Zones. It provides that a Designated Zone which fulfils the conditions specified in the Executive Regulation of the Decree-Law shall be treated as being outside the State for Tax purposes, so that Excise Goods held within a compliant zone are not treated as having entered the domestic market. By way of exception to that rule, the Article provides that the Executive Regulation shall specify the conditions under which Business conducted within a Designated Zone shall be treated as being conducted in the State, bringing that activity back within the charge to Tax.