|
No. |
Descriptions |
Free Trade-Industrial Zone |
Special Economic Zones |
|
1 |
Import of goods from abroad |
Free from all kinds of taxes and duties, but local levies and
fees are collected according to the services rendered by
the executive departments |
Free from all kinds of taxes and duties, but local levies and
fees are collected according to the services rendered by
the executive departments |
|
2 |
Re-export abroad of imported goods to the zone |
Free from all kinds of taxes and duties |
Free from all kinds of taxes and duties |
|
3 |
Goods, semi finished parts, raw materials from mainland to the
Zone |
If exported, subject to General Exports –imports
regulations in the mainland |
If exported, subject to General Exports –imports
regulations in the mainland |
|
4 |
Import of goods from abroad to mainland |
Subject to the General Exports-Imports regulations in
the mainland |
Subject to the General Exports-Imports regulations in
the mainland |
|
5 |
Goods made in the Zones, but permissible to the mainland |
To the extent of value added caused by utilization of
domestic production factors |
To the extent of value added caused by utilization of
domestic production factors |
|
6 |
Unloading, loading , transit and Transshipment of merchandises
abroad |
Free from all kinds of taxes and duties, only warehousing and
local charges shall be collected |
Free from all kinds of taxes and duties, only warehousing and
local charges shall be collected |
|
7 |
Registration of company, Intellectual Property,
trademarks brands, patents, etc. |
Governed by the relevant regulations enforced in the
Free Zone |
Governed by the relevant regulations enforced in the
mainland |
|
8 |
Utilization of land |
Sold and/or leased to the Iranian nationals, but only
leased to the foreigners |
Sold and/or leased to the Iranian nationals, but only
leased to the foreigners |
|
9 |
Exchange rates |
Free market exchange rates |
Domestic Banking exchange rates |
|
10 |
Certificate of Origin |
Issued by the Zone Authority |
Issued by the Zone Authority |
|
11 |
Retail sell |
allowed |
Not allowed |
|
12 |
Offshore banking operation by private sector |
Recently approved and permitted by law |
Only domestic banking operation permitted |
|
13 |
Insurance activities by private sector |
Recently approved and permitted by law |
subject
to the law of the mainland |
|
14 |
Foreign capital investment |
Accepted and protected |
Accepted and protected |
|
15 |
Guaranteeing of foreign investments against
nationalization and confiscation |
A)
shall
be guaranteed by the Zone Authority, if up to millions
US$
B)
shall be guaranteed by the government, if approved by
the Board of Ministers, and if equivalent to hundred(s)
millions US$ |
Governed by the “Law on the attraction and protection of
foreign investments” |
|
16 |
Ratio of foreign capital investments |
Up to 100% of shareholding |
Up to 100% of shareholding |
|
17 |
Recruitment of foreign workforce |
Up to 10% of the manpower engaged in the undertaking |
Governed by alien’s employment regulations enforced in
the mainland |
|
18 |
Entry to the Zones |
No entry visa needed to entry into the Zone. visa shall
be issued at entrance |
Prior entry visa required. Applications shall be accepted,
confirmed, and passed to the Foreign Ministry. |
|
19 |
Social
security, social insurance |
Fund to be
set up in future. Now the mainland social security
regulations is enforced |
The
mainland social security regulations enforced |
|
20 |
Labor law,
labor conditions, industrial relations |
Governed by
the regulations of employment of manpower, insurance and
social security enforced in the Zones |
Governed by
labor law and regulations enforce in the mainland |
