Free economic zones (FEZ), free economic territories (FETs) or free zones (FZ) are a class of special economic zone (SEZ) designated by the trade and commerce administrations of various countries. The term is used to designate areas in which companies are taxed very lightly or not at all to encourage economic activity. The taxation rules are determined by each country. The World Trade Organization (WTO) Agreement on Subsidies and Countervailing Measures (SCM) has content on the conditions and benefits of free zones.
Some special economic zones are called free ports. Sometimes they have historically been endowed with favorable customs regulations such as the free port of Trieste. In recent years the free port system has been accused of facilitating international art crime, allowing stolen artworks to remain undetected in storage for decades.
According to the 1999 Revised Kyoto Convention, a "'free zone' means a part of the territory of a contracting party where any goods introduced are generally regarded, insofar as import duties and taxes are concerned, as being outside the customs territory."
An early type of special economic zone was free ports, these historically were endowed with favorable customs regulations such as the free port of Trieste. In modern times free port has come to mean a specific type of special economic zone, for example LADOL.
General Pico Free ZoneProvincia de Tierra del Fuego, Antártida e Islas del Atlántico SurSpitalleKoplikVloreGyumriBangladesh Export Processing Zone Authority
Brest FEZFEZ MogilevFEZ VitebskFree Economic Zone of Manaus, ManausBurgasRoussePlovdivDragomanVidinSvilengradIquiquePunta ArenasHong KongPearl River DeltaPort Said Public Free ZoneAlexandria Public Free ZoneNasr City Public Free ZoneSuez Public Free ZoneIsmailia Public Free ZoneDamietta Public Free ZoneMedia Public Free ZoneShebin El- Kom Public Free ZoneQeft Public Free ZonePort Said East Port Public Free ZonePoti, Samegrelo regionTema, Free Zone EnclaveSricity Multi Product SEZ, Andhra PradeshSEEPZ, IndiaMARG Swarnabhoomi SEZs for Engineering and Multi Services, Tamil NaduInspira Pharma & Renewable Energy Park, Aurangabad, MaharashtraKishAras Free ZoneAnzali Free ZoneArvand Free ZoneChabahar Free ZoneGheshm Free ZoneMaku Free ZoneImam Khomeini Airport City Free ZoneSulaymaniyah Free ZoneEriceGelaCrotoneRossanoLamezia TermeMateraTarantoLecceAndriaNaplesTorre AnnunziataMondragoneCampobassoVelletriSoraPescaraMassa CarraraVentimigliaRepublic of Ireland
Shannon Free ZoneKorean Free Economic ZonesBusan-Jinhae Free Economic ZoneDaegu-Gyeongbuk Free Economic ZoneGwangyang Bay Area Free Economic ZoneIncheon Free Economic ZoneYellow Sea Free Economic ZoneSaemanguem-Gunsan Free Economic ZoneEast Coast Free Economic ZoneChungbuk Free Economic ZoneLiepāja Special Economic ZoneRēzekne Special Economic ZoneRīga Freeport Economic ZoneVentspils High Technology ParkMarijampolė Free Economic ZoneKaunas Free Economic ZoneKlaipėda Free Economic ZonePanevėžys Free Economic ZoneCentenary Economic CityLADOL Free ZoneNigeria International Commerce cityFree Economic Zone Skopje 1Free Economic Zone Skopje 2Free Economic Zone StipFree Economic Zone TetovoPort Klang Free ZoneEntrepreneurship Free Zone Expo-Business-ChişinăuEntrepreneurship Free Zone "Tvardiţa"Entrepreneurship Free Zone "Taraclia"Entrepreneurship Free Zone "Valkaneş"Entrepreneurship Free Zone "Otaci-Business"FEZ "Bălți"Subzone Straseni CAANFEZ "Ungheni-Business"FEZ Aeroportul Liber Internaţional MărculeştiFEZ International Free Port GiurgiuleștiTsagaan Nuur Free Economic ZoneAltanbulag Free Trade ZoneZamyn-Uud Free Economic ZoneExport Processing Zone of Tangier
Free Zones at Tanger Med Ksar el Majaz Mellousa 1 and 2
Free Zone in Dakhla and Laayoune
Free Storage Zone of hydrocarbons: Kebdana and Nador
Export Processing Zone in Kenitra
SvalbardKnowledge Oasis MuscatSohar Port and Free ZoneSalalah Free ZoneAl-Mazunah Free ZoneSpecial Economic Zone DuqmTacna Free Economic Zone (Zona Franca de Tacna, in Spanish)Qatar has free zones and Special Economic Zones with differing laws on taxation and corporate ownership
Qatar Science & Technology ParkQatar Financial CentreManateq Special Economic Zones Ras BufontasUm AlhoulAl KaraanaIn Russia there are only Special Economic Zones
Technical/Innovational Zones
DubnaZelenograd (Moscow)Saint PetersburgTomskIndustrial/developmental Zones
Alabuga Special Economic ZoneLipetskTourist Zones
Krasnodar KraiStavropol KraiKaliningrad Oblast (Yantar, Kaliningrad Special Economic Zone)Altai KraiAltai RepublicIrkutsk OblastBuryatiaVladivostokFree Zone Pirot Slobodna zona PirotIbizaSughd Free Economic ZonePanj Free Economic ZoneDangara Free Economic ZoneIshkoshim Free Economic ZoneSee List of free zones of TurkeyMary-BaýramalyOkarem-HazarTurkmenabat-SeidiBakharden-SerdarAshgabat-AnnauAshgabat-BezmeinSerakhsGuneshliAshgabat International AirportDashoguz AirportAutonomous Republic of CrimeaQuarantine Pier of Odessa trade sea port, January 1, 2000, for 25 yearsUkraine and EU Free Trade Agreement Ajman Free ZoneDubai Academic CityDubai Airport Free ZoneDubai Internet CityDubai Media CityDubai Multi Commodities CentreDubai Knowledge VillageDubai Healthcare CityDubai International Financial CenterDubai Science ParkDubai Outsource ZoneDubai Silicon OasisDubai Studio CityInternational Media and Production ZoneJebel Ali Free Zonetwofour54 Abu DhabiFujairah Free ZoneFujairah Creative CityRas Al Khaimah Free Trade ZoneLondon DocklandsBristol SuburbsForeign-trade zones of the United StatesAden Free Zone