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Special Economic Zone - spb-hamburg.de

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10Free Customs <strong>Zone</strong>Free customs zone means customs regime un<strong>de</strong>r which: Foreign goods are place and used within the SEZ without payment of customs duties andvalue ad<strong>de</strong>d tax as well as with no enforcement of bans and restrictions of economic nature onsuch goods set forth in accordance with the RF laws on governmental regulation of foreigntra<strong>de</strong> activity, And the Russian goods are place and used on the terms applicable to import inaccordance with the customs export regime with the payment of excise and without paymentexport customs duties.Goods are placed by the SEZ resi<strong>de</strong>nts un<strong>de</strong>r the customs regime of such free customszone in or<strong>de</strong>r to carry on technology <strong>de</strong>velopment activities.The following is placed un<strong>de</strong>r the customs regime of such free customs zone:‣ Goods brought in to the RF customs territory from the territories of foreign states;‣ Goods brought in to the territory of the special economic zone from the other part of theRF customs territory;‣ Goods located in the SEZ territory and acquired from persons who are not resi<strong>de</strong>nts ofsuch special economic zone.Article 37 of fe<strong>de</strong>ral act № 116-fz

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