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Glossary · Export

What is Free Zone?

A free zone is an area inside a country's political borders but treated as outside the customs line, where tax and trade legislation is applied partly differently. Goods entering the zone can be stored, processed and re-exported without being subject to the import regime.

Detail

Its value for e-export is being able to position product close to the target market or free of duty and ship it as demand comes in. Because a delivery from the domestic market into a free zone counts as an export, it creates a VAT exemption; that also affects the VAT refund flow. Operating in the zone requires obtaining a user license and taking on rental cost, so for low-volume businesses the advantage often does not cover the cost. The decision has to be made together with annual shipment volume and stock turnover.

Example

A business producing for export keeps product in a free zone warehouse and ships against orders, moving customs processes to the moment of demand.
FAQ

Common questions on this topic.

How is Free Zone calculated?

Its value for e-export is being able to position product close to the target market or free of duty and ship it as demand comes in. Because a delivery from the domestic market into a free zone counts as an export, it creates a VAT exemption; that also affects the VAT refund flow. Operating in the zone requires obtaining a user license and taking on rental cost, so for low-volume businesses the advantage often does not cover the cost. The decision has to be made together with annual shipment volume and stock turnover.

Why does Free Zone matter?

Its value for e-export is being able to position product close to the target market or free of duty and ship it as demand comes in. Because a delivery from the domestic market into a free zone counts as an export, it creates a VAT exemption; that also affects the VAT refund flow. Operating in the zone requires obtainin…

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