A free zone[1]​ is a delimited territory of a country where some tax benefits are enjoyed,[2]​ such as exemption from the payment of import duties on merchandise, as well as exemptions from some taxes or a different regulation of these.[3]​.

Many country governments establish free zones in remote or extreme regions, in order to attract the population there and promote the economic development of the region.

In free zones, large purchasing centers are usually created, and maquiladora industries, processing plants or special warehouses for merchandise in transit are also frequently installed. Sometimes these free zones are called free ports, by analogy with the long-known free ports: ports free of customs duties or with favorable duty regulations; for example, the free port of Trieste. Free ports are often part of economic zones.

In the Customs Territory of the European Union, free warehouses are local, while free zones are part of the territory, which are located in the TAU, but separated from it and in which non-community goods, for the application of import duties and import trade policy measures, are not in the customs territory of the community, provided that they are not released for free circulation, nor are they included in another customs regime, nor are they used or consumed under conditions other than those established in customs regulations.

The figure of free warehouse disappeared with the approval of the new Customs Code of the Union, so the only territory within the TAU that is free from the application of duties are the free zones.

Community goods, for which specific regulation is provided, will benefit, after their inclusion in the free zones, from the measures related, in principle, to export.

The free zones will be closed, and the perimeter and access and exit points will be subject to customs surveillance.

People, goods and means of transport entering or leaving may be subject to customs control.

Colombia

Regulation in Colombia considers several types of free zones. The permanent free zones would be the following:[4]​.

Argentina

The law that regulates these areas is 24,331. The rule was approved in 1994 and since then it has been modified four times, but only in one of its articles: 44, which stipulates the expiration date of the right to establish free zones in each province. In addition, there is a General Resolution that stipulates its operation, 270/98; and the instrument is defined in the Customs Code, starting from article 590.[5]​.

Uruguay

The presence of free zones in Uruguay dates back to 1923, when the State founded the free zone of Colonia.