As per the revised Kyoto Convention, a free zone (FZ) for customs means a part of the territory of a contracting party where any goods introduced are generally regarded, insofar as import duties and taxes are concerned, as being outside the customs territory. The GCC Customs Law defines free zones as licensed buildings or places wherein goods are placed free of customs duties (indirect taxes) for purposes of display or sale. Therefore, goods imported into any of the GCC FZ are not subject to customs duty.
Source Deloitte
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