This Decree deals with activities related to trade in alcohol including production, import, distribution, wholesaling and retailing of alcohol; and sale of alcohol for on-site consumption.

2. This Decree shall not apply to:

a) Export, temporary import, temporary export and transit of alcohol;

b) Import of alcohol for sale at duty-free shops;

c) Import of alcohol from foreign countries to non-tariff areas, sale and purchase of alcohol at non-tariff areas; trade in alcohol at non-tariff areas and storing alcohol at bonded warehouses;

d) Imported alcohol that is luggage, movables, gifts, sample goods in duty-free quotas; discretionary or automatic exemptions from tax.

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