Cabinet Decision No. 108 of 2023 amends Article 14 of the Excise Tax Executive Regulation, which exempts exported Excise Goods from Tax where they have not been released for consumption. Exemption applies to goods exported in suspension under the Customs Legislation, goods consumed on an international journey departing the State, and goods bought from a Duty Free Shop for immediate Export. Direct and Indirect Exports require a customs declaration with Commercial Evidence, a Shipping Certificate with Official Evidence, or a customs declaration proving suspension, and the goods must not be used or altered before Export.