Free Trade Zones
There are no duty-free import zones. However, the current investment code has introduced a Duty-Free Points Regime ("Regime des Points Francs ou Incitations à l'Exportation") for the exclusive use of designated exporting companies to encourage exports. The following are eligible for the Duty-Free Point Regime (Art. 8):
-- Production activities and provision of services intended exclusively for exportation
-- Activities intended indirectly for exportation through the complete and exclusive sale of goods or services to enterprises, which export directly
The Duty-Free Points consist of facilities where such activities are carried. They are placed under the control of the Customs Administration (Art 8.2). Companies under the Duty-Free Points Regime are exempt from any export duties and taxes (Art. 9).