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What are free zones?
Free zones are special areas within the customs territory of the Community. Goods placed within these areas are free of import duties, VAT and other import charges. Goods for export can also be put in free zones as this allows for VAT zero rating (i.e. no VAT is charged by the supplier in respect of those goods).
Furthermore, Community goods may be put in free zones in order to benefit from Community legislation governing export refunds or the repayment of import duties. In addition, there may be special reliefs available in free zones from other taxes, excises or local duties. These will differ from one zone to another.
The free zones are mainly a service for traders to facilitate trading procedures by allowing fewer customs formalities.
Types of free zones
Control type I free zones have a perimeter fence so that goods placed there, which is supervised by customs, are automatically under this regime.
The rules for control type II free zones are essentially the same as those governing customs warehouses. This means that, unlike with traditional-style free zones, the goods are subjected to a declaration in order to be able to benefit from the arrangement.
List of free zones (control type I and control type II) in the Member States and the competent customs authorities.