There are chances for Sardinia to become a tax haven, the whole island territory being free by custom duties, vat and excise taxes on fuel; since February 2013, the town of Portoscuso has become the first free trade zone. According to the article 12 of the Sardinian Statute modified by the regional parliament in October 2013: ""The Territory of the Autonomous Region of Sardinia is located off the customs line and constitutes a Free Trade Zone enclosed by the surrounding sea; the access points consist of the seaports and the airports. The Sardinian Free Trade Zone is regulated by the laws of the European Union and Italy that are in force also in Livigno, Campione D'Italia, Gorizia, Savogna d'Isonzo and the Region of Aosta Valley"".