Free Trade Zones have been introduced in many countries in an
effort to encourage the development of external trade. Such
zones, which are generally administered by Customs authorities,
provide relief from import duties and taxes for goods that are
held within their boundaries.
Indeed, such zones are generally regarded, insofar as import
duties and taxes are concerned, to be outside the Customs territory.
Hence, goods introduced into a Free Trade Zone are generally
not subject to the usual Customs controls.
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