ABSTRACT
Domestic or foreign real persons or legal entities may operate in the free zones provided that under-secretariat of foreign trade grants them an operating license. The land, building plots and buildings exclusively treasury owned can be leased or granted easement for 49 years to the investor users of free zones. Goods utilised during the investment and construction stages, goods brought into the zone for renovation and capacity building purposes, as well as goods, which are not owned by the users brought into the zone for maintenance and repairing purposes, temporarily brought instruments, tools and equipment, and goods brought for the purpose of outsourced material processing. However, a fee is charged on the value-added created during the maintenance, repairing, and outsourced material processing and on the goods brought into the zone from abroad and sold within the zone by the non-producer users who obtained the operating license after.
