Cabinet Decision No. 108 of 2023 amends Article 15 of the Excise Tax Executive Regulation on Designated Zones. It defines a Designated Zone as a fenced free zone or an area specified by the Authority that has security measures, customs supervision and an appointed Warehouse Keeper, and provides that a zone is treated as within the State if it changes its operating mechanism or breaches its conditions. The Article sets registration and financial guarantee requirements, the records and documentary evidence a Warehouse Keeper must retain, and the procedures for tax free transfers between zones.