A free trade zone is a delimited area of Colombian territory where industrial activities of goods and services, or commercial activities, are carried out under special tax, customs and foreign trade regulations.
Main benefits
- Preferential income tax rate for industrial users, subject to an internationalization plan.
- VAT exemption on domestic purchases of raw materials and inputs.
- Suspension of duties and VAT on foreign goods while they remain in the zone.
- Deferred payment of taxes until goods enter the Colombian market.
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