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Article 14 governs the transfer of Excise Goods in Designated Zones. It permits Excise Goods to be transferred from one Designated Zone to another Designated Zone without Tax becoming due on them, preserving the suspension of the charge for as long as the goods remain within the designated zone system. The Article provides that the Executive Regulation of the Decree-Law shall specify the controls and conditions governing the transfer of Excise Goods from and to a Designated Zone, together with the mechanism for preserving, storing and processing such Excise Goods within the zone. Failure to comply with those conditions is a violation under Article 22.
Chapter 5 - Designated Zones
Article 14 - Transfer of Excise Goods in Designated Zones
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