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No.
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Descriptions
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Free Trade-Industrial Zone
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Special Economic Zones
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1
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Import of goods from abroad
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Free from all kinds of taxes and duties, but local levies and fees are collected according to the services rendered by the executive departments
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Free from all kinds of taxes and duties, but local levies and fees are collected according to the services rendered by the executive departments
|
|
2
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Re-export abroad of imported goods to the zone
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Free from all kinds of taxes and duties
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Free from all kinds of taxes and duties
|
|
3
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Goods, semi finished parts, raw materials from mainland to the Zone
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If exported, subject to General Exports –imports regulations in the mainland
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If exported, subject to General Exports –imports regulations in the mainland
|
|
4
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Import of goods from abroad to mainland
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Subject to the General Exports-Imports regulations in the mainland
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Subject to the General Exports-Imports regulations in the mainland
|
|
5
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Goods made in the Zones, but permissible to the mainland
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To the extent of value added caused by utilization of domestic production factors
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To the extent of value added caused by utilization of domestic production factors
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|
6
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Unloading, loading , transit and Transshipment of merchandises abroad
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Free from all kinds of taxes and duties, only warehousing and local charges shall be collected
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Free from all kinds of taxes and duties, only warehousing and local charges shall be collected
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|
7
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Registration of company, intellectual ownership, trademarks brands, patents, etc.
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Governed by the relevant regulations enforced in the Free Zone
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Governed by the relevant regulations enforced in the mainland
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|
8
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Utilization of land
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Sold and/or leased to the Iranian nationals, but only leased to the foreigners
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Sold and/or leased to the Iranian nationals, but only leased to the foreigners
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|
9
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Exchange rates
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Free market exchange rates
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Domestic Banking exchange rates
|
|
10
|
Certificate of Origin
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Issued by the Zone Authority
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Issued by the Zone Authority
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|
11
|
Retail sell
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Allowed
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Not allowed
|
|
12
|
Offshore banking operation by private sector
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Recently approved and permitted by law
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Only domestic banking operation by the state banks
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|
13
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Insurance activities by private sector
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Recently approved and permitted by law
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State insurance companies render their services
|
|
14
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Foreign capital investment
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Accepted and protected
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Accepted and protected
|
|
15
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Guaranteeing of foreign investments against nationalization and confiscation
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A) shall be guaranteed by the Zone Authority, if up to millions US$
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Governed by the “Law on the attraction and protection of foreign investments”
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|
16
|
Ratio of foreign capital investments
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Up to 100% of shareholding
|
Up to 100% of shareholding
|
|
17
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Recruitment of foreign workforce
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Up to 10% of the manpower engaged in the undertaking
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Governed by alien’s employment regulations enforced in the mainland
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|
18
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Entry to the Zones
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No entry visa needed to entry into the Zone. visa shall be issued at entrance
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Prior entry visa required. Applications shall be accepted, confirmed, and passed to the Foreign Ministry.
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19
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Social security, social insurance
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Fund to be set up in future. Now the mainland social security regulations is enforced
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The mainland social security regulations enforced
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20
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Labor law, labor conditions, industrial relations
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Governed by the regulations of employment of manpower, insurance and social security enforced in the Zones
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Governed by labor law and regulations enforce in the mainland
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