a part of the Customs territory of a Contracting Party where any goods introduced are generally regarded, insofar as import duties and taxes concerned, as being outside this territory
Tolli automaatse numbrituvastussüsteemi andmekogu eesmärk on riiklike maksude kogumise tagamiseks ning maksupettuste ja salakaubaveo tõkestamiseks teabe kogumine ja töötlemine Eesti territooriumile, tollikontrolli tsooni ja vabatsooni sisenevate ning sealt lahkuvate transpordivahendite ja kaubakonteinerite kohta.
A distinction may be made between commercial and industrial free zones. In commercial free zones, goods are admitted pending subsequent disposal and processing or manufacture is normally prohibited. Goods admitted to industri al free zones may be subjected to authorised processing operations.
