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Free Trade Zones/Warehouses

Free Zone Operators (FZO) and enterprises are entitled to 100 percent exemption for extended periods of time from:

- The payment of corporate income tax.

- The payment of construction taxes, taxes on loan agreements, and on the recording and transfer of real property from the date of formation of the FZO.

- The payment of all taxes otherwise due on corporate formation or capital increases.

- The payment of any municipal taxes which may affect their activities.

- The payment of import duties and related taxes on raw materials, equipment, construction materials, parts for buildings, office equipment, etc., destined for construction, preparation or operation within the free trade zone.

- All taxes or duties on exports or re-exports, except for exports which enter into the local market.

- The business tax (patente) on inventory or assets and from the tax on the transfer of industrialized goods and services (ITBIS).

- Consular charges on imports consigned to Free Zone operators or enterprises.

- Import duties on equipment and utensils for the installation and operation of cafeterias, health services, medical assistance, child care centers, entertainment or amenities or other equipment for the well-being of workers.

- The payment of duties on the importation of transportation equipment, such as trucks, garbage trucks, micro buses, minibuses for the transportation of employees to and from work, subject to the prior approval in each case, of the National Free Zone Council. Such vehicles shall be non-transferable for a period of at least five years.
The following are types of operations free trade zone companies may engage in:

- Introduce, store, unpack and re-pack, recycle, exhibit, manufacture, mount, assemble, refine, process and deal in any type of product, goods or equipment.

- Provide internal services, such as design, layout, marketing, telecommunications, printing, data processing, translation, software development and any other similar or related service.

- Introduce into the free trade zone any and all machinery, equipment, parts, and tools which may be necessary or advisable in their operations.

- Transfer materials, equipment, machinery, etc. as well as labor and services from one free trade zone enterprise to another or between enterprises of different free trade zones, provided the transit regulations from one free zone to another are fulfilled.

It should also be noted that firms licensed to operate in the free trade zone might also be subject to certain rules of safety, environmental considerations and national security.

Special import provisions:





  Copyright By :  Kish Trade Promotion Center  2002