You are on page 1of 1

Zone libere Spania What are free zones?

Free zones are special areas within the customs territory of the Community. Goods placed within these areas are free of import duties, VAT and other import charges. Free zone treatment applies to both non-Community and Community goods. NonCommunity goods stored in the zone are considered as not yet imported to the Customs territory of the Community whereas certain Community goods stored in free zones can be considered as already exported. On importation, free zones are mainly for storage of non-Community goods until they are released for free circulation. No import declaration has to be lodged as long as the goods are stored in the free zone. Import and export declarations have only to be lodged when the goods leave the free zone. In addition, there may be special reliefs available in free zones from other taxes, excises or local duties. These will differ from one zone to another. The free zones are mainly a service for traders to facilitate trading procedures by allowing fewer customs formalities. Types of free zones Control type I free zones have a perimeter fence so that goods placed there, which is supervised by customs, are automatically under this regime. The rules for control type II free zones are essentially the same as those governing customs warehouses. This means that, unlike with traditional-style free zones, the goods are subjected to a declaration in order to be able to benefit from the arrangement.

Zona tip 1
Zona franca de Barcelona (Free Zone of Barcelona)

Adresa autoritatii Vamale


Departamento de Aduanas e Impuestos Especiales de la Agencia Estatal de Administracin Tributaria Avda.Llano Castelano 17 E-28071 MADRID Departamento de Aduanas e Impuestos Especiales de la Agencia Estatal de Administracin Tributaria Avda.Llano Castelano 17 E-28071 MADRID Departamento de Aduanas e Impuestos Especiales de la Agencia Estatal de Administracin Tributaria Avda.Llano Castelano 17 E-28071 MADRID Departamento de Aduanas e Impuestos Especiales de la Agencia Estatal de Administracin Tributaria Avda.Llano Castelano 17 E-28071 MADRID

Zona franca de Cdiz (Free Zone of Cdiz)

Zona franca de Vigo (Free Zone of Vigo)

Zona franca de Las Palmas de Gran Canaria (Free Zone of Las Palmas de Gran Canaria)

You might also like