Common Questions

The development of the field of action of the free and special economic zones of the country in order to transfer advanced technologies, expand and facilitate production, export goods and services, and provide essential needs and financial resources from abroad. The title of the eleventh paragraph of the general policies of the resistant economy approved by the Supreme Leader on 29/12/2013 is emphasized.

In order to establish coordination between the Organization of Free Commercial-Industrial and Special Economic Zones, the Supreme Council of Free Commercial-Industrial and Special Economic Zones consisting of the President (Chairman of the Council), Ministers of Economic Affairs and Finance, Industry, Mining and Trade, Foreign Affairs, Interior, Oil, cooperation, work and social welfare, culture and Islamic guidance, roads and urban development, justice and the minister of agricultural jihad, the vice president for strategic planning and supervision, the head of the Central Bank of the Islamic Republic of Iran, the head of the organization of cultural heritage, handicrafts and tourism. , the head of the Environmental Protection Organization and the Secretary of the Council are formed.

The secretary of the said council is appointed by the president.

The duties and powers of the Board of Ministers are delegated to the Ministers who are members of the said Council in the Law on the Administration of Free Commercial-Industrial Zones of the Islamic Republic of Iran regarding Free Commercial-Industrial and Special Economic Zones.

Decision-making regarding the executive affairs of the mentioned issues is delegated to the members of the Council as special representatives of the President, and the approval and amendment of regulations and regulations related to the mentioned issues are delegated to the ministers who are members of the Council.

The Secretariat of the Supreme Council of Free and Special Economic Zones while supervising the affairs of these zones, as a headquarters structure, follows up the implementation of the resolutions of the Supreme Council of Free and Special Economic Zones.

The organization in charge of the region, based on the approval of the Council of Ministers, is the Organization for the Development and Modernization of Iranian Industries.

In order to concentrate the activities related to the construction and operation of this special zone, the Iran Industrial Development and Modernization Organization established the Garmsar Special Economic Zone Management Company on 07/11/2015 and assigned the responsibility of implementing the plan to that company. Therefore, this is considered a public company.

by the Organization for the Development and Modernization of Iranian Industries from the general budget of the country and the specific revenues of the region

According to the planning, the complete construction period of the special zone is 10 years and the forecast for the completion of handovers and full operation is 20 years.

Based on the comprehensive plan of the Garmsar Special Economic Zone, which has been approved by the Supreme Council of Free and Special Zones

Industries related to new technologies, wood industries and all kinds of wooden products, food, pharmaceutical and medical equipment industries, textile industries, clothing and leather products, chemical and downstream petrochemical industries, electrical, electronic and knowledge-based industries, automobile industries, parts Construction and exhibition centers of automobiles, rail industries, wagon manufacturing, construction of renewable energy power plants and related manufacturing industries

Support services for production, repair shop, warehouse, gas station, shipping, cold storage and repair centers and after sales services for machinery, services and construction materials, repair and equipment of transport fleet.

According to the law, in addition to the services provided by the executive bodies, the organization of each region can determine the price of public, infrastructure and engineering services and transportation, storage, unloading, loading, health, cultural, communication, educational and welfare facilities that are provided in the region. receives from natural and legal persons. The tariff of the mentioned funds, which should be appropriate to the relevant services and with the aim of maintaining the competitive position of each region, is regulated by the regional organization and presented to the Supreme Council for approval. The council should review and approve or modify the said tariffs within one month, otherwise the proposed tariffs will be considered approved.

The buyer is obliged to pay the cost of water, electricity, gas and telephone branches and the cost of allocation and consumption of electricity, water, gas, telephone, and other monthly costs as determined by the region, to the provider or government organizations. There is no charge for the same type of service.

For the acceptance of industrial and service activities in the following areas:

• Being allowed to produce the product according to the laws of the country

• The amount of pollution and its compatibility with the indicators of the region

• Suitability of requested land copper with production circulation and product production

• Suitability of the requested land with the smallest and the area of ​​the available plots in the relevant industrial zone

Billable parts are replaced by usage type. Industrial uses are provided in the specialized zone (according to the ISIC code) and the use of services in the relevant fields and compared to the previous developments of the region and other uses.

Preliminary negotiation with the investment management to check whether the necessary conditions are met for establishment in the region

• Completing the word file of the questionnaire for the creation of industrial, service and construction units in the special Garmsar region and sending it to the investment management of the region (download from here (file 1))

• Completing the word file of the environmental questionnaire of projects applying for Garmsar special region investment and sending it to the region's investment management (download from here (file 2))

• Reviewing the plan and announcing the approval to the applicant

• Determining the desired piece, expertise and determining and announcing the price to the applicant

• Payment of 30% of the land price in cash and delivery of installment checks by the applicant

• Conclusion of assignment contract

• Land delivery

Issuing the establishment permit requires the conclusion of a land assignment contract.

After signing the contract, the applicant entered the information of the industrial unit (which he previously submitted to the investment management of the region through the questionnaire for the creation of industrial and service and construction units in the Garmsar region) in the industrial licensing system of the Ministry of Industry, Mining and Trade at the address https ://khedmat.mimt.gov.ir acts.

It should be noted that when registering in this system, the word "Special Economic Zone" should be selected in the field of specifying the name of the province and "Garmsar" in the field of specifying the city.

After registering the information, the industrial establishment permit is issued by the regional administration and presented to the applicant.

After the construction of the factory and the installation of the machines, according to the capacity of the installed machines and production lines, the production capacity of the products is calculated and included in the operating license issued by the regional administration.

If the products are included in the field of pharmaceutical products, the applicant needs to obtain the necessary approvals from the Food and Drug Organization.

The permits issued by the regional administration are legally equivalent to the permits issued by other executive bodies of the country in all economic, civil, construction, cultural, educational and service fields within the special economic logic of Garmsar.

The responsible organization of the region (Garmsar Special Economic Zone Management Company)

no According to the law on the establishment and administration of special economic zones, the issuance of permits for economic, construction, construction, cultural, educational and service activities in accordance with the policies and regulations of the government and within the framework of the comprehensive and physical plan approved for each region is at the disposal of the organization responsible for that region. .

Yes

Yes, and the regional management company has given special facilities for the transfer of land in such investments

According to the law on encouraging and supporting foreign investment and considering the conditions stated in this law, the principle of foreign capital and its interests or what is left of the principle of capital in the country can be transferred abroad.

Yes. The registration of companies or representative branches of companies that intend to operate in the region depends on the amount of their domestic or foreign shares, as well as the registration of material and intellectual properties in the region is possible and is the responsibility of the country's property and documents registration organization.

In case of investment with the participation of foreign investors (licensed by the Organization of Investment and Economic and Technical Assistance of Iran), for every five percent (5%) of foreign investment participation in the amount of ten percent (10%) and a maximum of fifty percent (50%) in proportion to the capital registered and paid is added (in the period when the total taxable income of the unit is equal to the registered and paid capital).

All the duties and powers of an independent customs office in the country, including import, export, transit, carnet procedures

In order to support production units located in free and special economic zones, it was established: "Imports of a percentage of goods produced in free and commercial-industrial zones into the country is equivalent to a proportion of the total added value and domestic materials and parts used, to the total price. The manufactured product is allowed without any restrictions and in addition to not needing to register an order and open credit, it is not subject to the conditions of unauthorized and conditional permission. To facilitate the calculation of "the ratio of the total added value and the internal materials and parts used, to the total price of the manufactured goods" or the percentage allowed to enter the goods subject to paragraph one of the above approval letter, the following equation is used:

Allowed product percentage = ((Foreign goods similar to CIF value-Production in foreign labor, parts and primary materials price)*100)/(Foreign goods similar to CIF value)

Also, based on Article (13) of the approval letter No. 34186/T35361K dated 3/6/1386, the Commission on the subject of Article 138 of the Constitution on how to administer special economic zones: "Determining the added value of the subject of Article (11) of the law is the responsibility of a commission composed of representatives of the Ministries of Industries and Mines and Commerce, the Central Bank of the Islamic Republic of Iran, the Customs of Iran, the Secretariat and the representative of the relevant region.

Note 1- The total added value and the value of raw materials and domestic parts used in the manufactured goods determined by the above-mentioned commission are considered domestic goods and are exempted from paying all government duties when entering other parts of the country.

Note 2- The importation of surplus value-added goods produced in the region into the country is allowed, and import duties will be paid only to raw materials and foreign parts used there.

(%V=product created to create value added percentage)=(product sales price -(internal primary materials total value + external primary materials total))/(product sales price)

-100%) * Tariff of imported raw materials A = Payable customs tariff (when the product leaves the region) (V%)

-100%) * Tariff of imported raw materials b + %V

-100%) * Tariff of imported raw materials c + %V

-100%) * Tariff of imported raw materials d + %V

Description:

• The customs tariff of each imported raw material is collected by the G.A. Customs based on the amount of that raw material consumed in the product and based on the book of export and import regulations.

• The customs tariff payable for the product is equal to the total customs tariff of the imported raw materials used in it.

• The total value of foreign raw materials is calculated based on the exchange rate of the country's official currency and by providing the foreign supplier's Performa.

The import of 3,319 items in the announced list of the Ministry of Industry, Mines and Trade, including primary and intermediate production materials, machines and equipment needed by units located in free and special economic zones, does not need to register an order in the Ministry of Industry, Mines and Trade.

These goods can be imported into free and special economic zones only subject to compliance with relevant rules and regulations. Except for the items mentioned in the customs declaration lists, for the rest of the imports, an order must be registered. (Click here (file 3) to view the list.)

To place an order, after receiving the Shima code from the my.freezones.ir site, refer to NTSW.ir comprehensive trading system. Click here (file 4) to download more guides.

Yes. Machinery and equipment are exempt from customs duty as long as they are inside the special zone

Yes. Used goods must be declared at customs

no

There is no need to obtain a commercial card for the import of raw materials and machinery of industrial units located in the region, and the establishment permit issued by each region is considered as a commercial card for the import of these items. If the producer wants to sell the product produced in the region to the mainland or export the product, obtaining a business card is necessary for this.

After signing a contract with the region, registering a legal company (if the assignment contract has been done with a natural person) and obtaining an industrial establishment license from the region, applicants can file a case on the NTSW.ir website and provide the required documents, and After completing the relevant steps, proceed to obtain a business card.

The customs activity of the region is completely similar to other customs of the country

Yes. According to the customs law of the Islamic Republic of Iran, it is obliged to accept the request of the goods owners for the transit of goods and direct transportation from other entry points to the regions and provide the necessary facilities in this regard.

Yes.

Yes. The private sector can provide warehousing, unloading and loading services by purchasing land from the region and building different warehouses (isothermal, non-isothermal, open).

All the warehouses in the region, belonging to the private or public sector, must register in the warehouse system at the address https://wms.freezones.ir, and confirm their position.

The deadline for stopping goods imported into the region is determined by the regional administration. The rules related to the stopping of goods in the places and areas of the region are determined and applied by the organization.

Yes. Also, importers of goods to the region can hand over all or part of their goods to others in return for a separate warehouse bill of the transaction that will be issued by the regional organization. In this case, the holder of the separate warehouse receipt will be considered the owner of the goods.

All commercial exchanges from the region with other special economic and free trade zones are similar to exchanges with foreign countries and without any formalities and only need to submit a customs declaration.

According to Article 132 of the Direct Taxes Law, the subject of Article 31 of the Law on Removing Obstacles to Competitive Production is the income expressed as a result of the production and mining activities of non-governmental legal entities in production or mining units for which an exploitation license is issued by the region or an extraction and sale contract is concluded, as well as service income. Hospitals, hotels and tourist accommodation centers for which the region has issued an operating permit or license are subject to tax at a zero rate from the date of the start of operation or extraction or activity for five years and in less developed areas for ten years and based on paragraph In the mentioned article, the period of tax calculation at zero rate for economic units located in industrial towns or special economic zones will be extended for two years and in case of establishment in less developed areas, it will be extended for three years.

Also, according to paragraph d of the above article, the zero tax rate and the incentives of this article include the income of production and mining units located within a radius (air distance) of one hundred and twenty kilometers (with the exception of the industrial towns of Semnan and Qom provinces), fifty kilometers for Isfahan and thirty kilometers for Other provincial centers and cities with a population of over 300,000 are not based on the latest population and housing census. Based on this, Garmsar Special Economic Zone did not enjoy tax exemption, but considering that Semnan and Qom provinces are exempt from this rule, the organization in charge of the region is following up on the amendment of the aforementioned regulations.

After solving the tax exemption problems of the region caused by the radius of 120 kilometers from Tehran, tax at zero rate for companies subject to this law that have more than fifty employees if during the exemption period, every year compared to the previous year, their employees are at least fifty. percentage (50%) increase, one year is added for each year of employee increase.

The number of employed workers as well as the increase in the employment of workers in each unit is achieved with the approval of the Ministry of Cooperatives, Labor and Social Welfare and the submission of documents related to the social security insurance list of employees. In case of reduction of the labor force from the mentioned minimum increase in the following year, if they have used the tax incentive of this paragraph, the tax due in the year will be reduced, demanded and collected. People who retire, redeem and resign are not considered reductions.

As long as the total taxable income of the unit is equal to the registered and paid capital, fifty percent (50%) of the tax for the years after the exemption period will be at zero rate and the remaining fifty percent (50%) will be at the rates prescribed in Article 105 of the Direct Taxes Law and its notes. It is calculated and received. In case of a decrease in the amount of registered and paid capital of persons who have used the tax incentive of this article to increase capital, the due tax and its fines will be demanded and collected.

After solving the problem of tax exemption in the area caused by the radius of one hundred and twenty kilometers of Tehran; equivalent to the research and research costs of legal entities, private and cooperatives in production and industrial units with a license to exploit the region in the form of a contract concluded with universities or research and higher education centers that have a definitive license from the ministries of science, research and technology and health, treatment and education Medicine that is carried out within the framework of the comprehensive scientific map of the country, provided that its annual progress report is approved by the research council of universities or relevant research centers and the gross income expressed from their production and mining activities is not less than five billion Rials, at most Ten percent (10%) of the expressed tax of the year of making the said expense is waived.

Value added tax is subject to exemption in export transactions and with other free and special zones, and in interactions with the mainland it is subject to value added tax law.

Yes. The benefit of all tax exemptions is subject to the submission of the annual performance declaration. Taxpayers subject to this discount are obliged to submit declarations, legal books, accounting documents, as the case may be, for their incomes in the order prescribed in this law and on the specified dates to the country's tax affairs organization, and the said organization is also obliged to review the declarations and determine the income. The taxable income of taxpayers is based on the mentioned documents, documents and declaration, and after determining the taxable income of taxpayers, their tax is calculated at zero rate.

The activities of contractors within the region, both as the executive contractor of the regional organization and as the executive contractor of the investors, are subject to value added tax exemption, equivalent to the contract amount.

In order to use this exemption, it is necessary for the contractors to receive an activity certificate from the regional organization and submit it to the tax affairs organization.

Company registration

No, it is also possible to enter into a contract with natural persons. However, the industrial exploitation license is issued only to legal entities. Therefore, it is necessary to register the company by a person or natural persons of the contracting party before the license is issued. The transfer of the contract from the person or natural persons who is the party to the contract to a legal entity in which the natural persons who are the party to the contract have more than 50% of its shares is unhindered and free of charge.

It is possible to register a company in the region with the address and registration number listed in the land assignment contract and by referring to the Garmsar Company Registration Office.

For this purpose, use the guide for getting zip code. (Download from here (file 5))

In case of using the address and postal code of the assigned plot for company registration, no other address is needed for company registration. Apart from this privilege, registering a company in the region is no different from registering in other parts of the country.

Yes.

The country's document and real estate registration organization is obliged, based on the request of the regional organization and according to the regulations approved by the council of ministers, to take the necessary measures in this regard according to the rules for registering companies and industrial and intellectual properties in the commercial-industrial free zones of the Islamic Republic of Iran, the subject of the approval letter. No. 21453/T15011K dated 2/30/1374 and its subsequent amendments.

It depends on the type of activity. For example, for some activities such as creating an industrial plant and issuing an industrial exploitation license, it requires company registration. Of course, it is possible to transfer the land to a real person. However, before the industrial exploitation license is issued, the person is obliged to register the company with the maximum ownership of the person or persons in whose name the land assignment contract is signed. Company registration is not required for some activities such as service activities.

Any special zone exemption is granted to the economic activities within the zone that are carried out based on the licenses issued by the regional organization, and the registration of the company inside or outside the zone does not affect it.

Based on the request of the applicant, water and telecommunication branches are assigned by the regional organization and electricity and gas by the introduction of the regional organization by the relevant government organizations. It should be noted that the handover of the electricity branch since the beginning of the construction operation and the handover of the water, gas and telecommunication branches during operation have been committed by the regional management.

This network is being designed and will be implemented based on the priorities of infrastructure creation. Until the complete implementation of the sewage network, units can dispose of sewage through absorption wells in coordination with the region.

Obtaining permission to connect to the country's national railway has been done, and the mentioned special rail route and the special freight station of the region have been designed and are in the implementation stage.

All permits related to construction, including building permits and completion of construction work, are issued by Garmsar Special Economic Zone Management Company.

Industrial 60%, administrative offices, tourism-catering and storage with an infrastructure of 5000 square meters and more 50%, cultural and storage with an infrastructure of less than 5000 square meters 40%, medical-sanitary 45% and other service uses with the coordination of the regional management

Industrial and warehouse uses 15% and other uses 25%. The type of green space is optional.

The supervision of the investment projects is carried out by supervising engineers selected by the investor from the licensed engineers of the engineering system of Garmsar city. The Technical Office of the Garmsar Special Economic Zone Management Company has the role of high supervision in these projects.

No fees are charged for obtaining a construction permit for the first time. But after the expiration of the two-year period, if the region renews the contract, the buyer is obliged to obtain a new permit and renew the building permit by paying the fee according to the approved rates announced by the region.

The rules and regulations of the construction of the region which can be downloaded from here (file 7) as well as the relevant laws and regulations of the country.

The buyer is committed to implement the project up to the stage of obtaining the completion of the work from the region, according to the provided schedule, at most one year after the date of the contract. In case of delay in the implementation of the project, the buyer must provide the reasons for the delay. If there are valid reasons, upon the buyer's request, the region will extend the implementation of the project for a period of 1 year.

Sale, lease and transfer of ownership

The total area of ​​2000 hectares of the region currently has a single-page document named as the Organization for the Development and Modernization of Iranian Industries.

Selling or renting land can be done according to the request of the applicants. Its amounts are determined by the assessment of official experts.

No

Cost of branches (water, electricity, gas, data, sewage and telephone)

According to the type of request of the applicant and the agreement of the investment management of the region, it is possible to acquire and lease.

Yes

According to the law, the issuance of separate ownership documents is deferred to the completion of work issued by the regional organization. Therefore, the transfer of the property registration document is subject to the following actions:

The buyer has obtained the building permit and completed the construction and received the completion of the building work from the region.

The buyer has obtained the exploitation, activity or service license according to the regulations of the Garmsar Special Economic Zone Company and paid the land price in full and settled the account with the assignor.

Separation of real estate in the region and issuance of ownership documents in the region is done at the request of the regional organization and by the relevant real estate registry office.

The legal costs of the transfer of ownership and the cost of registration and copyright are paid by the buyer at the time of transfer of the document.

After issuing separation documents

The transfer of real estate in the region between natural and legal persons will be possible at any stage with the notification of the organization and compliance with the relevant regulations.

Work and manpower

Workshops located in the region can use the services, expertise and skills of experts from foreign countries.

The ratio of foreign workers should not exceed ten percent (10%) of the total employees in each region.

Temporary settlement of manpower in the region is unimpeded.

Due to the presence of neighboring cities, there is a possibility of providing labor and expert manpower from the cities of Garmsar, Ivanki, Pakdasht, Sharif Abad, Varamin, Qom and Tehran.

Based on the request of the applicant's workshop, the regional organization's approval is issued by the regional employment service unit.

Matters related to the employment of manpower and labor relations and social security, labor contract, working conditions and their dispute resolution authorities based on the regulations of manpower employment, insurance and social security in commercial-industrial free zones, the subject of approval letter No. 33433/T25K dated 16 3/1373 and its subsequent amendments.

The Regional Employment Services Unit, which was created by the Ministry of Labor and Social Affairs in coordination with the regional organization, will supervise the issues of occupational health and safety in relation to the regulation of the labor market agency. The head of the employment service unit is appointed by the recommendation of the regional organization and the minister of labor and social affairs.

Bank facilities

Bank facilities are paid according to the laws of the country, at the request of the applicant and the approval of the bank

The special region plays a role in the stages of obtaining facilities, in relation to providing any approvals, correspondence with banks and facilitating the conditions of land leases as collaterals accepted by the bank. The special region does not directly pay the facilities to the applicants