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May 15, 2026

Title 6 - Zero Rates and Exemptions

Chapter 5 - Designated Zones

Article 51
Transfer of Goods in Designated Zones

  1. Goods may be transferred from one Designated Zone to another Designated Zone without any Tax becoming due.

  2. The Executive Regulation of this Decree-Law shall specify the procedures and conditions for the transfer of Goods from and to a Designated Zone as well as the mechanism of keeping, storing and processing such Goods therein.