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FTIZs are subject to special import and export law and regulations totally different from general import and export law and regulations of the country (main land). According to article 14 of FTIZ Act, exchange of goods between the zones and outside the country is excluded from the provisions of the Export-Import Regulations after being registered at the customs office.

Exchange of goods between the zones and rest of the country, weather of commercial nature or by travelers, is governed by the general Export-Import Regulations of the country. However, importation of goods produced in a free zone to other parts of the country is exempt from payment of all or a part of customs duties and commercial benefit tax up to the added value thereof in the zone. Furthermore, importation of goods produced in a zone all or part of whose raw materials are wholly or partly supplied domestically, is exempt from all or part (proportionally) of the customs duties and commercial benefit tax relating to the respective domestic raw materials.

According to article 17 of the FTIZ Act, goods transported from the rest of the country for use and consumption in a zone is considered as domestic movement of goods, but their exportation from a zone to the outside world is governed by general Export-Import Regulations.   

 

 

 

 

 

 

 

 

 

 

 
 

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