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Free Zone Benefits
- Fiscal benefits (exemptions from some tax burdens for FDI, VAT and specific local taxes)
- No customs duties on import of goods, equipment and raw material used in exporting production and construction material for furnishing the infrastructure
- No VAT for energy supply (electricity,oil fuel,gas,coal), for production
- Financial benefits (free cash flow)
- Efficient administration (one stop shop)
- Simple and fast customs procedures (each zone has its Customs Administration Office)
- Local subsidies for using the free zone infrastructure (community offers low prices and service costs)
- A set of services is available to users under preferential terms (Transportation, loading, reloading, freight forwarding services, insurance and banking services)
Benefits of Law on VAT
In the free zone, a VAT is not paid on entry of goods for business activities, for which the taxpayer was entitled to the deduction of a previous tax if the goods were purchased for activities outside the free zone. VAT is not paid for providing transportation and other services to users-occupants of the free zone that are directly related to the entry of goods into the free zone for the purpose of the business activity.
General benefits of exemption of VAT:
- For the goods temporary imported and actively enriched with the delay system within a customs procedure
- For goods that are temporarily imported and exported in an unaltered state / condition
- For the goods for which is a procedure for processing approved under customs control
- For the goods for which the transit is approved
- For the goods for which the a storage procedure is approved
- For the goods which are exempt from customs duties and taxes under the Customs Act