|
1. Custom's terms and conditions - import of goods
(material, machines, tools, spare parts etc) is without of any custom duty - goods can stay
in free zone unlimited period of time - goods can be
placed in free zone without bank guarantee - custom duty must
be paid only if the goods will be sold in Croatia but only for the value of the
goods imported into free zone (added value within free zone is exempted from
duty). 2. Taxes within free zone 2.1. Profit tax - Generally,
profit tax rate is 10% (or 50% ofregular ones in Croatia) for existing users depending of Free zone
location within Republlic of Croatia - For investments
in free zone applies the Law about investments stimulation and depending of
investment value profit tax could be 0. 2.2. Added value tax (VAT) - Delivery of
goods into free zone as well as delivery of goods between the companies inside
free zone is free of tax. - Supply of energy
(gas, water, elektricity) within free zone is free of tax as well - Mostly of
services performed in free zone are free of tax.
|