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  • Free Trade Zones/Warehouses

    Free trade zones (FTZs) are part of Slovenia's customs zones. Slovenia's FTZs are located in Celje, Ljubljana, Maribor, Nova Gorica, Sezana, and Koper.

    According to the Free Trade Zones Act, from May 1998, FTZs may be used by domestic and foreign entities. The applicant to use a FTZ shall meet the following requirements: at least 51 percent of the turnover in the FTZ must be generated by the export of goods manufactured and services performed in the FTZ; activities in the FTZ shall be a new line of business for the company; the total number of company's employees must be increased by doing business in the FTZ; persons founding a new company or a new branch office in the FTZ must have paid all taxes and customs duties.

    The following activities may be performed in an FTZ: production and service activities; wholesale; banking and other financial services; insurance and reinsurance of persons and property; as well as retail for other users in FTZs. Goods can be moved free of restrictions into FTZs and may be stored there for an unlimited duration. Goods brought into FTZs are duty-free. Goods or products of these goods can then be exported duty-free. The goods or products of these goods can also be imported into Slovenia. In such case, customs or other duties are normally payable on the importation of goods to Slovenia, as are storage costs and costs of other procedures concerned with the goods' processing in the FTZ and which are not part of the customs base.

    Equipment intended for carrying out activities in FTZs as well as spare parts, tools, and accessories for the equipment are exempt from customs duties for as long as they remain in the FTZ. (This does not hold for office furniture, office equipment, and other administrative facilities, and motor vehicles that are not intended for exclusive use in FTZ.) Sales tax is not charged on equipment and raw materials entering FTZs on the condition that the equipment or materials are used for the production of goods for export.

    Profit tax amounts to 10 percent. A tax deduction in the amount of 50 percent of the invested sum is offered for investments in tangible assets in the FTZ. The taxable income of companies in the zone shall be reduced by the amount equal to 50 percent of salaries paid to the trainees and other staff who have been registered as unemployed for at least six months.




  Copyright By :  Kish Trade Promotion Center  2002