Elat is southernmost town in Israel, a port on the Gulf of Aqaba (also called the Gulf of Elat), an arm of the Red Sea. Elat is located at the tip of the Negev Desert, between the borders of Egypt and Jordan. It is about 6 km (4 mi) northwest of the Jordanian city of Al 'Aqabah. Industry and tourism are Elat's main economic activities. Oil from Egypt is piped through Elat to refineries at Ashqelon and Haifa, both in Israel, on the Mediterranean Sea. Elat also serves as a loading port for mineral exports extracted from the Dead Sea. The town's main imports include metals, sugar, electronic audio equipment, and automobiles from Japan. In order to stimulate economic activity in Elat, Israel designated the area a free trade zone in 1985, eliminating a large measure of taxation on production and commerce. Elat is accessible by air and road from Jerusalem, and direct flights also link the city's small airport to many European cities. Each year Elat draws numbers of Israeli and European vacationers to its beaches and coastal attractions. Points of interest include the Coral World Underwater Observatory, which has a viewing room built within a coral reef; the Coral Reserve, a protected offshore nature park with outstanding scuba and skin-diving sites; and Dolphin Reef, where swimmers can observe dolphins and other sea creatures at close range. Elat also has a growing number of luxury hotels, restaurants, and shopping areas.