'Free zones' are enclosed areas within the customs territory of the Union where non-Union goods can be introduced free of import duty, other charges (i.e. taxes) and commercial policy measures.
Such goods may, following the period in the free zones, be released for free circulation (subject to payment of import duty and other charges), or be placed under another special procedure (e.g. inward processing, temporary admission or end-use procedures – under the conditions laid down for these procedures) or re-exported.
Union goods may also be entered into or stored, moved, used, processed or consumed in free zones. Such goods may afterwards be exported or brought into other parts of the customs territory of the Union.
List of free zones in the Member States and competent customs authorities
Free zones study
In 2022 and 2023, the European Commission carried out a Study of the impact of free zones and proposals for guidelines on their future modernisation in light of the European Green Deal.