Zone Management - aicep Portugal Global

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LAW
ON FREE ZONES
I GENERAL PROVISIONS
Content of regulation
Article 1
This Law shall lay down conditions for establishing zone area and operation of the free zone,
activities that may be carried out within the free zone, requirements for carrying out of such
activities and conditions for termination of free zone operations, as well as establishing, legal
status and jurisdiction of the Administration for Free Zones.
Meaning of specific terms
Article 2
Certain terms used in this law shall have the following meaning:
1. Free Zone is a part of the Republic of Serbia’s territory, specially fenced and
marked, where activities are carried out pursuant to conditions of this Law
(hereinafter: Zone);
2. Zone Founder is a local self-government body, company, i.e. entrepreneur, who
adopted the decision or concluded contract with other Founder on establishing a
zone, and submitted the application to obtain the approval for establishing the area
through a Company for Zone Management;
3. Company for Zone Management is a company that provides conditions for
unhindered carrying out of activities within the zone;
4. Associated person is the person in the capacity of associated person in the sense
of law governing profit taxes for enterprises;
5. Zone User is a legal and natural person that carries out activities in the zone;
6. To establish Zone means delivering decision by the relevant local selfgovernment body, company, i.e. entrepreneur, or to conclude contract on
establishing zone between local self-government body, company, i.e. entrepreneur;
7. Government Approval is a decision by means of which the Government
establishes zone area;
8. Zone Area is the land determined by cadastre plot of land and the surface
expressed in respective units of measure.
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Guaranteed rights
Article 3
The rights of the Zone Founder, Company for Zone Management and Zone User, laid down
by this Law, may not be diminished by any other law or regulation.
II. ESTABLISHING AREA
Establishing Zone Area
Article 4
The Zone Area shall be established when the Government grants Approval.
The Company for Zone Management shall submit the application to the Government through
the Ministry in charge of financial affairs to obtain approval for establishing zone area.
Requirements for submitting application
Article 5
Company for Zone Management may submit the application from Article 4 of this Law,
provided that:
1) the founders of the Company for Zone Management are the Zone Founders.
Zone Founders may establish only one Company for Zone Management;
2) that it was registered for carrying out zone management activities in the Corporate
Register;
3) that the responsible person of the Zone Founder, i.e. responsible person of the
Company for Zone Management was not irrevocably sentenced for criminal acts
related to commerce, property, illicit trade and duty ex officio.
Requirements from paragraph 1 of this point relate to the person associated with the
Company for Zone Management, as well as legal person whose legal successor is the
Company for Zone Management;
4) that in the previous three years, the responsible person of the Company for Zone
Management, was not a member of board/administration, supervisory board or holder
of special authorizations in the capacity of legal person which was subject to
liquidation, i.e. bankruptcy procedure;
5) that the Zone Founder was not the Founder of Enterprise for Free Zone Management,
which subject to the Government decision, ceased to have approval for establishing
free zone.
This condition does not relate to local self-government body.
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Content of application
Article 6
The application from Article 4 of this Law shall contain:
1)
2)
3)
4)
5)
title, registered office and TIN (tax identification number) of the Zone Founder;
title, registered office and TIN of the Company for Zone Management;
information on initial capital of the Company for Zone Management;
zone title and zone area with defined borders;
if there is an economic operator undergoing restructuring process within the zone
area, then the information on restructuring;
6) elaborate on economic justification for establishing zone area with a special view to
estimates of foreign investments, estimates of expected effects, and in particular with
regard to manufacturing goods and providing services, employment and transfer of
modern technologies, with the statement of activities to be carried out in the zone;
7) other information considered important by the applicant for making of a decision.
In addition to the application from paragraph 1 of this Article the following evidence shall
be enclosed:
1) Decision of administrative bodies, contract or any other act on establishing zone made
by Zone Founder, containing:
- title of the Zone Founder;
- title of the Zone;
2) The register where the Company for Zone Management was registered, i.e. certified
excerpts from the register;
3) Certificate stating that responsible persons was not convicted with regard to criminal
acts from Article 5 paragraph 1 point 3 of this Law, which may not be older than 30
days from the date of submitting the application;
4) Evidence that the Zone Founders own the property, i.e. have the right to rent or use the
land where the zone area is established;
5) Evidence that the spatial, construction, energy and technical conditions, environmental
conditions and other conditions for carrying out of activities in the zone, shall be
provided;
6) Opinion by the local self-government body on justification for establishing zone.
If the local self-government body adopts measures for encouraging zone development, in
addition to application from paragraph 1 of this Article, decisions made by the local selfgovernment bodies thereof, shall be submitted as well.
Article 7
The Ministry in charge of financial affairs shall evaluate economic justification of submitted
application from Article 4 paragraph 2 of this Law and deliver its opinion to the Government.
Establishing zone area shall be economically justified, if on the basis of enclosed elaborate
and other enclosed evidence it may be assessed that the positive effects are to be achieved
with regard to attracting foreign capital, manufacturing goods and providing services,
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employment, transfer of modern technologies, industrial restructuring, and if the operations in
the zone contribute to realization of development strategy and economic policy measures of
the Government.
The Government shall lay down more detailed criteria from paragraph 2 of this Article
concerning evaluation of economic justification for establishing zone area.
Article 8
The Government shall grant approval for establishing zone area within 30 days from the date
of duly submitted proposal.
Act from paragraph 1 of this Article shall set forth, in particular, zone title, zone surface, as
well as title and registered office of the Company for Zone Management.
Act from paragraph 1 of this Article shall cease to apply if the zone does not start to operate
within two years from the date of enforcement of such Act.
Article 9
The provisions of this Law related to granting of approval for establishing zone area shall
apply to extension of a zone.
III. REGULATION AND ZONE MANAGEMENT
Zone Management
Article 10
Zone shall be administered by the Company for Zone Management, registered for the zone
management activities.
Zone may be administered solely by one Company for Zone Management.
Company for Zone Management shall set out organizational and technical requirements for
carrying out of activities in the zone.
Act from paragraph 3 of this Article shall regulate working hours in the zone, movement of
persons and goods in the zone, liabilities of Company for Zone Management in connection
with ensuring spatial, technical and organizational conditions for using zone, measures for
safety at work in the zone and environment protection measures, rights and liabilities of zone
users in relation with zone founders etc.
Company for Zone Management shall be liable to submit Act from paragraph 3 of this Article
to Administration for Free Zones, in order to obtain approval.
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Company for Zone Management shall conclude contracts with the zone users concerning
mutual rights and obligations, which contain elements from Act from paragraph 3 of this
Article.
Article 11
Company for Zone Management shall be liable, within 90 days from the end of calendar year,
to submit the report on operations in the zone to Administration for Free Zones.
Report on operations in the zone shall contain the following information:






income of the Company for Zone Management;
number of users and activities performed by them;
total value of manufactured goods and services provided in the zone;
total volume of import and export in the zone;
amount of invested foreign capital;
number of persons employed at the Company for Zone Management and number of
persons working for Users.
The Minister in charge of financial affairs shall prescribe the form and content of the report
from paragraph 2 of this Article.
The Ministry in charge of financial affairs shall once in a year submit to the Government the
report on operations in all zones of the Republic of Serbia, with the proposal of measures.
If the Ministry in charge of financial affairs evaluates that the operations in the zone do not
achieve objectives foreseen in the elaborate on economic justification for establishing zone
area, if the Company for Zone Management commits infringement from Article 34 of this
Law, as well as if it was seen that the Company for Zone Management did not undertake
measures for the termination of contract with User who does not adhere to conditions for
carrying out operations in the zone, or if he has committed infringement from Article 35 of
this Law, or infringement provided for in the law governing customs system and customs
procedure, Ministry in charge of financial affairs may propose to the Government to abolish
approval for establishing zone area.
Zone Users
Article 12
Zone Users may be the Zone Founder, Company for Zone Management, as well as other
domestic and foreign legal and natural persons (hereinafter: Users).
Users shall carry out business activities in the zone in accordance with regulations, and based
on contract governing mutual rights and liabilities and liabilities towards/against the
Company for Zone Management.
Users shall be liable to maintain accounting concerning operations in the zone, or separate
accounting for a part of their operations carried out in the zone.
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At the request of Administration for Free Zones, Users shall be liable to submit information
thereof, concerning their operations.
Zone regulation
Article 13
Zone has to be fenced and visibly marked as a free zone at the entrances and exists to/from
the zone, as well as on the riverside.
Zone may be consisted of several parts, provided they make the functional entirety.
Zone or its part, if the zone is consisted of several parts, must be fenced, marked and arranged
in the manner that the movement of goods and persons into the zone, or out of the zone may
take place only through specific entries or exists of the zone.
Fence, entrances and exits have to be adequately arranged, secured and fitted with nightlights.
Company for Zone Management has to provide premises for customs operations.
Customs supervision and control measures shall apply to goods brought into or moved out of
the zone, as well as to goods stored in the zone, in accordance with provisions of the law
governing customs system and customs procedure.
Commencement of work
Article 14
At the proposal of commission consisted of representatives from relevant authorities, Minister
in charge of financial affairs shall determine the fulfillment of criteria.
The commission from paragraph 1 of this Article shall determine the fulfillment of spatial and
energy requirements, requirements for environmental protection and other technical
requirements for operation of the zone, requirements for customs operation, as well as
requirements for implementation of customs supervision measures.
The Minister in charge of financial affairs shall make decision within 30 days from the date of
receipt of commission’s proposal.
The Law on General Administrative Procedure shall apply to the procedure for delivering
decision.
Decision from paragraph 3 of this Article in the administrative procedure shall be definite.
Date of delivering decision from paragraph 3 of this Article shall be deemed as date when the
zone started to operate.
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IV OPERATIONS IN THE ZONE
Carrying out activities in the zone
Article 15
User may, in accordance with this Law and contract with the Company for Zone
Management, carry out production and provide services, according to regulations.
Carrying out of activities and providing services in the zone may not jeopardize environment,
health of people, material goods and security of the country.
Article 16
Foreign trade transactions in the zone shall be carried out liberally, according to the contract.
Export of goods and services out of the zone and import of goods and services into the zone
shall be free, and shall not be subject to quantitative restrictions, neither shall the commercial
policy measures apply to such import and export.
The goods whose importation, i.e. exportation is prohibited may not be imported or exported
into/from the zone.
Article 17
The goods brought into and moved out of the zone, as well as the goods stored in the zone
shall be treated as customs goods.
User shall declare, if he is moving out, i.e. bringing into the goods from paragraph 1 of this
Article, to the customs authority in charge.
User may temporarily move goods out of the zone to another part of Serbian territory, i.e.
bring the goods into the zone from another part of Serbian territory in order to subject goods
to active, i.e. passive improvement treatment.
User may temporarily move goods out of the zone to another part of Serbian territory, i.e.
bring the goods into the zone from another part of Serbian territory in order to test, attest, or
repair goods and for the purposes of marketing presentation.
The customs authority in charge shall approve prescribed customs treatment of goods from
par. 3. and 4 of this Article in accordance with the law governing customs system and
customs procedure.
Article 18
Certificate that the goods were produces in the zone shall be issued by the customs authority
that carries out supervision in that zone, under the prescribed regulations.
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Article 19
Customs duties and other import charges shall not be paid for import of goods intended for
carrying out of activities and construction of facilities in the zone.
Article 20
Goods from the zone traded on the territory of Serbia shall be subject to customs duties and
other import charges.
Person who trades the goods from paragraph 1 of this Article on the territory of Serbia shall
be liable to declare such goods to the customs office; therefore adequate customs procedure
may take place.
Article 21
Liability to pay customs duties and other import charges for goods from paragraph 1 Article
20 of this Law shall occur on the day when the goods were transferred from the zone to the
territory of Serbia.
Amount of customs duties and other import charges for the goods from paragraph 1 of this
Article shall be determined according to the condition of goods and effective regulations on
the day of accepting customs declaration.
Customs value of goods from paragraph 1 of this Article, as well as the amount of debt
against customs shall be determined according to provisions of the law governing customs
system and customs procedure.
Article 22
User shall be liable to provide enforcement of customs supervision and control measures and
to maintain prescribed record of goods imported, i.e. exported into/from the zone and used in
the zone.
Article 23
Collection of payments, transfer, procurement and sales in foreign currency and dinars shall
be carried out according to regulations on foreign currency transactions.
Article 24
Establishing and operation of the banks in the zone shall be carried out according to banking
regulations.
Insurance activities in the zone shall be carried out according to insurance regulations.
Article 25
Employment relationships between employees and employers (users) in the zone shall be
governed by labor contracts, according to regulations governing labor and employment.
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Article 26
Provisions of the Law on Value Added Tax shall apply to intake of goods in the zone and
services provided in the zone.
User or Company for Zone Management may have tax exemptions according to the
regulations governing profit tax for enterprises, property tax and personal income tax.
V. TERMINATION OF FREE ZONE OPERATIONS
Termination of Approval for establishing zone area
Article 27
Approval establishing zone area shall be terminated by the Government Act:
1) if during the zone operations it was found that the technical requirements needed for
establishing zone and prescribed by the law permanently ceased to exist;
2) if the responsible person of the Company for Zone Management, as well as the responsible
person in the capacity of legal person, whose legal successor is the Company for Zone
Management, was irrevocably sentenced for criminal act related to commerce, property,
illicit trade and duty ex officio;
3) at the proposal of the ministry in charge of financial affairs, in cases from Article 11
paragraph 5 of this Law;
4) at the request of Company for Zone Management.
Act on termination of validity of Approval for establishing zone area shall be made by the
Government, at the proposal from the ministry in charge of financial affairs.
Termination of zone operations
Article 28
Zone shall cease to operate after 90 days from the date of adoption of Government’s Act on
termination of Approval for establishing zone area.
Article 29
Company for Zone Management, i.e. User shall be liable, within 60 days from the date of
expiration of deadline from Article 28 of this Law, to custom clear the goods which were
imported from abroad, return it to foreign country or submit it to the customs office at their
disposal.
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For goods from paragraph 1 of this Article, customs duties and other import charges shall be
paid, according to the condition of goods and in line with effective regulations on the day of
receipt of customs declaration.
Notwithstanding provisions from paragraph 2 of this Article, customs duties shall not be paid
for equipment which was imported to the zone for the purpose of carrying out activities in the
zone, at least three years before the zone ceased to operate.
Provision of paragraph 2 of this Article shall not exclude application of other regulations, on
the basis of which the right to customs duties exemptions and exemptions from other charges
is exercised/realized.
Article 30
Zone User shall retain property right over constructed facilities, items and rights which were
imported, i.e. brought into the zone; and in case that the zone ceases to operate he shall have
the right to continue with his work in accordance with regulations which apply to operations
on the territory outside of the zone.
VI. ADMINISTRATION FOR FREE ZONES
Article 31
Administration for Free Zones shall be established as an administrative entity within the
ministry in charge of financial affairs, in order to carry out state administration activities in
the field of free zones.
Administration for Free Zones shall be managed by the Director.
Jurisdiction of the Administration for Free Zones
Article 32
Administration for Free Zones shall carry out following operations:
1. in the field of zone development on behalf of the state interest:
-
-
implements national policy for zone development aiming to increase inflow of direct
investments and enhance engagement of the work force;
participates in the preparation of regulations in the field of zone operations;
reviews requests concerning granting approval for establishing zone area and delivers
its opinion to the ministry in charge of financial affairs;
initiates and coordinates reviewing of professional issues in the field of zone
operations with the relevant state bodies in order to duly implement this Law and to
harmonize this Law with the Republic’s regulations;
organizes and coordinates cooperation between state bodies, Company for Zone
Management, interested investors and users;
provides professional assistance to investors during the decision making process
concerning investments in the zones;
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-
provides professional assistance to investors and Companies for Zone Management in
all implementation phases of the programs in the zones;
organizes direct contacts between interested investors and Companies for Zone
Management;
provides professional assistance to interested investors concerning their program
development in the zones;
cooperates with the Serbian Chamber of Commerce and other nonprofit and voluntary
organizations;
cooperates with foreign institutions and experts in the field of zones;
together with Companies for Zone Management creates opportunities for
infrastructure development in the zones.
2. in the field of promotion of zones:
-
-
cooperates with the Agency for Foreign Investments and Export Promotion (SIEPA)
with regard to promotion of investments and operations in the zone, through
presentation of special benefits and business opportunities in accordance with the plan
and program adopted by the ministry in charge of financial affairs and SIEPA;
informs investors on benefits related to investments into zones;
creates and updates database on zones and business benefits in the Republic in
cooperation with SIEPA.
3. in the field of control and supervision of zones:
-
-
reviews reports on zone operations and proposes their adoption to the ministry in
charge of financial affairs;
proposes to the minister in charge of financial affairs form and content of the
application concerning granting approval for establishing zone area, operations and
control of the zone operations and user operations, in order to harmonize procedures in
all zones of the Republic;
proposes additional work control measures in the zones to the relevant state authorities
if there is such need.
VII. SUPERVISION OF LAW ENFORCEMENT
Article 33
Supervision of implementation of provisions of this Law shall be carried out by competent
bodies in line with their authorizations.
VIII. PENALTY PROVISIONS
Article 34
Company for Zone Management shall be fined with pecuniary ranging from 10.000 to
1.000.000 dinars:
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1. if it does not adopt Act on requirements under which users may carry out operations in
the zone (Article 10 paragraph 3),
2. if within prescribed period it does not submit the report on zone operations (Article 11
paragraph 1),
3. if it allows carrying out of the activity within the zone, which endangers the
environment (Article 15 paragraph 2).
For the infringement from paragraph 1 of this Article the responsible person of the Company
for Zone Management shall be fined with pecuniary penalty ranging from 500 to 50.000
dinars.
Article 35
User – legal person shall be fined for infringement with pecuniary penalty ranging from
10.000 to 1.000.000 dinars:
1. if he does not keep accounting of operations in the zone (Article 12 paragraph 3);
2. if at the request of Administration for Free Zones, he does not submit report on zone
operations (Article 12 paragraph 4);
3. if he carries out activities in the way that jeopardizes environment (Article 15
paragraph 2);
4. if he does not maintain prescribed records of goods (Article 22).
For the infringement from paragraph 1 of this Article the responsible person in the capacity of
legal person shall be fined with pecuniary penalty ranging from 500 to 50.000 dinars.
For the infringement from paragraph 1 of this Article, user – natural person shall be fined with
the pecuniary penalty ranging from 500 to 50.000 dinars.
IX. TRANSITIONAL AND FINAL PROVISIONS
Article 36
The zones that started to operate before enforcement of this Law shall be liable, within 90
days from the date of enforcement of this Law, to submit the application concerning granting
the approval for establishing zone area, to the ministry in charge of financial affairs, in
accordance with Article 6 paragraph 1 points 1 to 5 of this Law, and evidence from Article 6
paragraph 2 points 1 to 3 of this Law.
The zones from paragraph 1 of this Article shall be liable, at the request of Administration for
Free Zones, to submit information concerning elaborate on economic justification for
establishing zone necessary for the evaluation of successfulness of zone operations.
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Article 37
The ministry in charge of financial affairs shall, until the establishment of the Administration
for Free Zones, carry out activities performed by such Administration, according to the
provisions of this Law.
Article 38
The Law on Free Zones ("Official Journal FRY", No. 81/94 and 28/96 and "Official Gazette
RS", No. 101/05) shall cease to apply on the day of enforcement of this Law
Article 39
This Law shall come into force on the eight day from the date of publishing in the „Official
Gazette of the Republic of Serbia “.
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