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A free zone is an enclosed area into which you may move goods
without payment of import duties. The duty and VAT on the imports
is due only if you remove the goods from the free zone for sale
in the domestic market, or if you consume the goods within the free
zone. Whilst in the free zone goods may be stored, processed and
destroyed. Free zones are usually run by independent commercial
operators, who control entry to and exit from the zone. Customs
do not control the goods until they leave the zone and official
controls are based mainly on user’s records.
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