How does the entry of goods into the ZFS work according to their origin?

In the Free Trade Zones, a series of advantages or benefits are available depending on the origin of the merchandise.


There are 3 types:

  • Non-Community Goods: They will not be subject to import duties, commercial policy measures or internal taxes (VAT) during their stay there.
  • Community Goods: Community goods may enter the FTZ without being included in the Free Trade Zone Customs Regime, but benefit from financial savings.
  • Internal Operations: The free zone operator in the deliveries (purchases) of internal goods (within the country) bears the VAT. In this way, it does anticipate the tax because only later, it will be able to deduct this amount in the monthly or quarterly self-assessment form, as appropriate.



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