Zone:
All areas of the country, properly fenced, with no resident population, under the supervision of the Directorate General of Customs, under special customs control, for the sole purpose of hosting companies which are engaged in the import of raw materials, transform them in finished products and sell them abroad. Also these companies can buy their raw materials in the country, process and export the finished product.
Free zones, should be regarded as outside the national territory for tax purposes. Zones may be located anywhere in the country, except in protected areas and national parks.
Enterprise Zone Operator:
Company whose sole purpose is to develop and manage industrial zones operating under the scheme. The business operator is to develop an industrial roof for lease to corporate users.
Foreign corporations may do so through subsidiaries or branches duly legalized in the country with the same limitations as to the object.
The operators are designed to promote investment and exports through the establishment and operation in a zone of several companies engaged in production and export of goods or services under a tax and customs exemption.
User Company:
Is any business or industrial establishment or service authorized by the National Commission of Free Zones, to operate in a Free Zone (in an industrial park zone). Be eligible to operate in a zone, only those companies engaged in production and export of goods or services. All according to their operating permit.
It is also considered as those undertaking engaged in the industrialization of agriculture and forestry (high value) for export.
Any business user Zones seeks only the operations of its business in the Zone. Foreign corporations may do so through subsidiaries or branches duly legalized in the country with the same limitations as to the object.
Zone Administrator (ZOFAS):
Business users are those who by the nature of the production process, the source of raw material, or the characteristics of the firm are licensed by the National Commission of Free Zones to establish an industrial park outside the zone.
Business users whose goal is the manufacture of garments, or supply of inputs to other zones, may only operate within an industrial park zones, ie, can not classify as a managed zone.
The roof of a minimum ZOFA will be 2,500 square meters. The ZOFAS must have buildings and infrastructure, both necessary and appropriate, to ensure working conditions, such as developing the business.