Benefits Incentives and Rights

BOI Privileges as Zone 2 1) Duty exemption on machinery import
2) Exemption on corporate income tax for 7 or 8 years, subject to BOI policy
3) Duty exemption on imported raw materials or essential parts used in manufacturing export products for 1 year
Customs Free Zone 1) 0% import and internal taxes/duties on;
-   Machinery, equipment, and parts
-   Foreign merchandise, and
-   Merchandise transferred from other Free Zones
2) 0% export duty on re-exports
3) 0% Value Added Tax (VAT) on imported merchandise
4) 0% tax rate for domestic merchandise when calculating VAT
5) 0% excise tax, alcohol tax, tax stamp, and fee
6) No restriction on sourcing of any imported merchandise or
domestic raw material required for manufacturing, mixing, assembling,
packing or any other operation for merchandise or domestic raw materials
imported into Free Zone and re-exported to other countries
7) Duty exemption on waste, scrap, and yield loss
8) Eligible for export tax refund/ exemption schemes