Home
Free zone

Free zone

A part of the territory of a State where any goods introduced are generally regarded, insofar as import duties and taxes are concerned, as being outside the customs territory.

Terms

Outright exportation -- Customs procedure applicable to goods which, being in free circulation, leave the Customs territory and are intended to remain permanently outside it, excluding goods exported under the drawback procedure or under a processing procedure or with repayment of import duties and taxes.

Useful links