Extracted from the law
concerning the Second Economic Social
and Cultural Development
plan of the Islamic Republic of Iran
approved on 20.9.1973
(11.12.1994) by the Islamic Consultative
Assembly .
(Subject of the
establishment of Special Economic Zones)
D-
1 - For the purpose of
supporting the domestic production and development of non-oil exports and
creating movement and incentive in the regional economy , the government can
establish protected special zones at the frontier entrances or at the internal
customs .
Importation of goods from the said zone for the purpose of internal
consumption , shall be governed by the Export -Import Regulations . Exportation
of goods from these zones shall be carried out without any formalities .
2 - The protected special
zones , established according to Note 20 of the law concerning the first
Development plan should conform their activities with this note and its
executive bylaw.
3 - The executive bylaw of
this paragraph , shall be approved by the Council of Ministers .