> FAQS

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Questions

• How do I get the plots of land to operate in the FTZ: do I buy them or rent them?
• What happens with the profit tax, are there any exemptions?
• Do the benefits of the FTZ have an expiration date?
• Is it necessary to form a new enterprise to operate?
• Is it necessary to be physically settled to use the FTZ?
• Is it compulsory to carry out a process on the products that are imported trough the FTZ?
• Which requirements must a product made in the FTZ fulfill to be able to come into the national territory?
• Is it possible to get the exclusiveness to carry out certain activities in the FTZ?
• Is it possible to live in the FTZ?
• Which is the difference between Direct User and Indirect User?

Answers

• How do I get the plots of land to operate in the FTZ, do I buy them or I rent them?
  the Concessionaire can rent it to a third entity but not to go beyond his/her property. Consequently, the Concessionaire rents the plot or store so that the user may carry out the activities.
• What happens with the profit tax, are their any exemptions?
  No, as regards the profit tax, the obligations are the same as the ones in the national territory.

• Do the benefits in the FTZ have an expiration date?
  No, the benefits do not expire as other regimes. We should say that the benefits are given by national Law and do not expire with time.
• Is it necessary to form a new enterprise to operate?
  It is not necessary. An enterprise that operates outside the FTZ can put part of its production, administration or any other process without changing the social reason.

• Is it necessary to be physically settled to use the FTZ?
  It is not indispensable. A person or enterprise may store their goods in FTZ through a third entity and do not need to be present there.
• Is it compulsory to carry out a process on the products that are imported trough FTZ?
  No, the process is the importer´s matter, he/she can import the product through FTZ as it comes from third countries or use those goods as raw material for new products. Every option is possible.

• Which requirements must a product made in the FTZ fulfill to be able to come into the national territory?
  For a product made in the FTZ to be able to come into the national territory (it is not necessary for third countries) it must fulfill the rules of MERCOSUR origin. To get the MERCOSUR origin, the rules establish that it must exist a change of taxes between the raw material and the final product or an integration of the 60% of regional value in the final product. There are certain products that must fulfill both conditions previously mentioned simultaneously.
• Is it possible to get exclusiveness to carry out certain activities in the FTZ?
  It is not allowed for the Concessionaire (by Law) to give monopoly to develop activities in the FTZ. THE Zone is a place where every person or enterprise that fulfills the established conditions in the legislation may operate without any arbitrary limitations.

• Is it possible to live in the Free Trade Zone?
  It is completely forbidden by the rules to live in a Free Trade Zone.
• Which is the difference between Direct User and Indirect User?
  The Direct User is the one that signs a contract directly with the Concessionaire of the FTZ and it is responsible for a shop or plot of land. This User is responsible to Customs for the declaration of everything that goes into and out of this piece of land. For this, the National Custom Administration gives him a magnetic card that allows him to enter operations in the computer system MARIA. On the other hand, the Indirect User, apart from signing the contract with the Direct User instead of the Concessionaire, it is not responsible for these kind of requirements, this is the case of enterprises that make temporary deposits of goods in others warehouses but they are not direct traders of the FTZ.