Law
No 10/1998
regarding
Industrial Estates and Industrial Free Zones
CHAPTER
EIGHT
Movement of Goods In and Out Of The Industrial
Free Zone
Article (35)
Owners of licensed
projects may carry out any industrial or export activities or any
additional activities, including services, within the licensed
limits.
Article (36)
The owner of a licensed
project may sell up to 20% of its production to the local market,
providing that all materials incorporated in the manufacturing of
the product sold in the local market shall be subject to the customs
duties and taxes if a similar local product exists in the local
market. If no similar local product exists, 80% of customs
duties and taxes imposed on these materials shall be paid.
Article (37)
All commodities and
goods required for use by a licensed project in the industrial free
zone which are deposited for storage at the warehouses of the
Customs Department, shall be treated as if they were imported to the
industrial free zone.
Article (38)
All goods, materials,
implements, machinery and vehicles imported from abroad into the
industrial free zone with the purpose of using them inside its
boundaries or in any industrial project in it, shall be exempted
from customs duties, other duties attached to them and import
licenses.
Article (39)
Local goods and products
supplied to the industrial free zone from any Palestinian
territories shall not be subject to any established procedures,
taxes or duties.
Article (40)
All goods and products
manufactured in the industrial free zones exported abroad shall not
be subject to the rules and legally procedures established for
export, export taxes and any other taxes.
Article (41)
Assets originating from
any industrial free zones and entered into Palestinian markets shall
be treated as imported on the date of exit from the free industrial
zones. All customs duties, taxes and government allowances on
them shall be collected. However, goods, which move from one
industrial free zone to another or to warehouses under the customs
control, shall not be considered imported goods.
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