On 14 June 2014, Supreme Decree No. 141-2014-EF entered into force after being published in Peru's Official Gazette on 13 June 2014. The Decree extends value added tax and excise duty exemptions to the sale of oil, natural gas and derived products to final consumers in the Amazon region. The exemptions apply for such sales by oil companies through their own retail establishment, and removes a prior restriction that an oil company must qualify as a trade company in order to receive the exemption benefit.