http___www.ind-zone.hr_slobodna-zona_1.xml
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Industrijska zona L.L.C. Bakar - english Industrijska zona L.L.C. with Head Office in Bakar, Primorje 39/II Limited liability company for MANAGEMENT AND CONSTRUCTION of the Business and Commercial Zone (Industry Zone Škrljevo – Kukuljanovo). CONCESSION HOLDER for establishing of the Free Zone Kukuljanovo. The business activities of the Company are: - real estate transactions - engineering - building, planning, consulting and supervision - maintenance of infrastructural and other objects - monitoring and sustenance of ecological conditions in the Zone - Free Zone management The Founding members of the Company are: - City of Bakar - Municipality of Čavle - City of Rijeka The Primary Capital of the Company amounts to 159.748.000,00 Kn (approximate 21.883.000 €) The business shares of the Founding members amount to: - City of Bakar – 99,361 % - Municipality of Čavle – 0,574% - City of Rijeka – 0,065% Your decision to choose the Industry Zone L.L.C. as the objective for your further business projects will be attended to and speed up by experts, specialists and competent persons. The Industry Zone Kukuljanovo – Škrljevo The Industry Zone Kukuljanovo – Škrljevo is located within the eastern border of Rijeka`s district area, in the hinterland of Bakar. The location is exceptionally suitable because it has a favourable economic junction which connects Mid Europe with one of the shortest routes to the Mediterranean countries. The port transport junction in Bakar is only three kilometres away. In the vicinity, there is motorway Rijeka – Zagreb and the railway station of Škrljevo, which is connected to Rijeka – Zagreb and Rijeka – Ljubljana railway system. The total regional possibility of the Zone is around 5.000.000 m2, today being in function about 1.600.000 square meters. The constructed area contains the following infrastructure component units: - 5,0 km of the railway industrial gauges, with the connection to the railway station Škrljevo - traffic highways - water supply system (waterworks) for sanitary water - separate waterworks system for fire-fighting operations, capacity of two different fire events - divided sewage system of main sewers (storm and waste-water sewage system) - network of high-voltage cables with power supply by 110/35 KV transformer station - local gas supply from gas pipeline - adequate dimensions of the contemporary TT network - two (2) built-up heating plants for the supply of Zone with hot water, together with the belonging pipelines Organizationally, the Zone consists of the two entities i.e. Zone R-27 and R-29. Constant developing process The Business and Commercial Zone (Industry Zone Škrljevo – Kukuljanovo) has been in the constant developing process; there has been planned the expansion of work plateausand the construction of new infrastructure buildings, from which we can pick out the construction of the Highway junction i.e. interchange on the highway Rijeka – Zagreb, together with the belonging branching-offs, as well as the building of new Business Service Centre. The role of the Zone (Limited liability company) in the transformation of the Bakar Bay , as the economic unit, being mutually complement and interchangeable with the Zone, will have the great influence and will take part in the revival of the economy at this region of the Republic of Croatia . Geo-traffic conditions and the developed infrastructural resources are essential for the development of the City of Bakar , with all the positive consequences for the whole economy of the Republic. Since its foundation, the Zone has been planned in order to enable the construction by stages (phases), where each stage creates the functional entity. Until today, there has been completed the so-called Zero-Phase, by which were created all the necessary conditions for normal business dealings. In the last few years, by purchasing of building land there was provided extra 270.000 m2 of the free land for the next stage of development. Very favourable position All the serious analyses, saying about the position of Rijeka and the County in Croatia and widely in Europe, end with the conclusion that such a position is very favourable regarding the main streams of people and goods. With regard to traffic and transportation, Rijeka and the County are in zone where the Central European North – South and European West-East directions meet. The first direction has been for years very important for the development of the Port of Rijeka as the most favourable export and import connection place. Because of the continuous growing poverty of real-socialistic Central European countries, this direction has not, at the same time, generally speaking, become a base for a significant tourist market. It has missed fluctuation of bigger groups of organized tourist customers. Therefore, this direction has largely remained the framework for the cooperation of various economic and business transactions, linked with common interests of cheap transportation. Owing to above mentioned incapability for investments, which has been the characteristic of the countries in the area, this interest has not resulted in the appropriate strategies of capital investments. Inexpensive transportation should be connected with the appropriate production programmes, services and similar activities, aiming to ensure the equipment for the goods which are presented in specific markets. Therefore, the corresponding institutions of international rank have not been founded. For the above described undertakings, some kind of intellectual infrastructure should be established. Actually, this is an area of some open possibilities for investments and business. The second, West-East direction, represents some of the most important ways for tourists going to Mediterranean and Near Eastern countries. This route means a certain entrance from which people continue further to Adriatic and Mediterranean tourist resorts. Such a position gives the city of Rijeka a double role. At the first place, it is the transit tourist centre, with the chances which are not enough exploited. On the other hand, it is also the regional centre where a lot of people arrive and stop. Afterwards, they go on to other tourist places at the region. This second role of the town can be notably seen in the so called out-of-season periods. Market development deriving from these circumstances has not been sufficiently supported. Thus, for rational investors, there are numerous suitable opportunities at their disposal. Port The port of Rijeka is of a great importance for the whole country, because all types of international and local traffic pass through this leading Croatian port. The port of Rijeka has four port basins. The regional position of the Zone is very appropriate: - Rijeka – Sušak (terminals for unloading and reloading of dry bulk cargo, general cargo, fruit and grain cargo handling, a container terminal and others) - Bakar (a terminal for bulk cargo) - Bršica – Raša (a terminal for trans-shipment of wood and live cargo). These three terminals have together 9 million cargo capacity tonnage per year. In 1981 they reached a new record with 7.3 million of cargo tonnage- - Omišalj (oil and tanker terminal) Sea depth alongside these ports enables the all sizes of ship berthing. Because of an obsolete road and railway network caused by the war, the port of Rijeka has lost the role it deserves in cargo trans-shipments. Therefore, in 1998 (except for the tanker terminal in Omišalj) there was only 3.3 million of heterogeneous cargo tonnage handling. Railway transport There are two main railway routes in the County: Rijeka – Zagreb and Rijeka – Ljubljana. In the development of the County, the rail system has an essential role, and therefore it is planned the modernisation of the railway lines Rijeka – Zagreb and Rijeka – Šapjane (in the direction of Ljubljana). It is necessary to start with preliminary works for building of new efficient railway tracks from Škrljevo – Josipdol, as a subsection of the Rijeka – Zagreb route, simultaneously with Rijeka – Split – Dubrovnik route. The investment necessary for Škrljevo – Josipdol – Karlovac, which is planned to be built by the year 2020, is estimated to be US $ 1,200 million. In the first phase, the Istrian lines, which run in the opposite direction – i.e. towards Trieste, should be joined to Rijeka railway junction from Lupoglav to Jurdani. Road Transport Road network has sufficient density, but with bottlenecks, especially in the region of coastal towns. It is essential to complete the Rijeka road junction and motorway Rijeka – Zagreb, together with the adequate conditions created for building the Trieste – Rijeka – Split – Dubrovnik highway. Nowadays, the Adriatic – Ionian Motorway has its economic and transport justification even in the first road section from Trieste to Senj with Otočac connection. Estimated investment for the 84 km long Croatian section from Rupa to Otočac amounts to US $ 850 million. Air transport There are three airports in the County: on the island of Krk (Omišalj), Lošinj and Grobnik. Pipeline Transport System The Adriatic Oil Pipeline (JANAF) is the most important one with the initial oil terminal and tanker port built at Omišalj on the island of Krk. Pipeline capacity is 20 million tons of oil annually. The pipeline transports oil from Omišalj to Sisak, with one pipeline forking off toward Hungary, and the other to the refinery in Bosanski Brod (Bosnia and Herzegovina), Novi Sad and Pančevo (Yugoslavia). With its total length of 735 kilometres, this oil pipeline is one of the biggest in Europe. Business and Commercial Zone (Industrial Zone Škrljevo – Kukuljanovo) The Industry Zone Bakar is located in the hinterland of the City of Bakar , on the 10 km distance from the City of Rijeka . The building of the Zone started already in 1975. In the close vicinity there are the villages of Škrljevo, Kukuljanovo, Cernik and Čavle. The regional position of the Zone is very appropriate: - it is situated on the extremely favourable geo-traffic direction connecting Middle Europe with Mediterranean , by one of the shortest routes - the Zone is surrounded by the routes of the today’s highway to Zagreb , future route Rijeka – Trieste , as well as by traffic highway Rijeka – Split - the Traffic – Port junction in Bakar is located only 3 km far away - in the close vicinity there is the railway station Škrljevo on the direction Rijeka – Zagreb and Rijeka – Ljubljana - the vicinity of the rich Bakar’s wells, together with the newly build connecting pipe-line (water conduit) Draga – Krasica, completely meets all the water supply needs - on the island of Krk there has been planned the construction of LNG Terminal, which land-networking will take place in the close vicinity of the Zone, supplying the enough quantity of the economic profitable energy sources - Airport Krk is located about 10 km far away from the Zone - the vicinity of the City of Rijeka , with its developed complex of metal – working, shipbuilding and other manufacturing industries, followed by the developed services and trade sector, University Centre and Rijeka ‘s traffic junction, provides the direct support for the Zone The numerous tourist contents are backing up the business activities of the Zone, responding also to the needs of the business partners-guests with more demanding requests. County linked to all the major transportation networks The whole area of the Republic of Croatia is divided into 21 counties, among which there is our Primorsko-Goranska County . Primorsko-Goranska County lies in the northern part of the Croatian Adriatic. Its importance lies in its geographical position, the County is located on the crossroads of Central European and Adriatic – Mediterranean transport routes. This region also connects two most important Croatian centres: Zagreb , the capital city, and Rijeka , the biggest Croatian port. According to natural and economic features, there are three regions in the County: - The highland region with developed forestry and timber and wood-processing industry, - The islands with developed tourism and catering, and with some agriculture and fishing, - The coastal region is an industrial centre with strongly-developed transport facilities. Primorsko-Goranska County covers an area of 8,000 sq km (more than a half of it is seaborne). The population of the County is 323,000, living in 582 settlements. The largest town is Rijeka (164,000 inhabitants) which is an administrative, business, economic, cultural and sports centre of the County. The other bigger settlements are Opatija (9,000 inhabitants), Mali Lošinj, Crikvenica, Bakar, etc. The biggest islands in the County are Krk, Cres, Rab and Lošinj. There are several types of climate in the County. The island and coastal regions have Mediterranean climate, while the hinterland region has a continental one. The development of the Primorsko-Goranska County is strongly influenced by its links to all the major transportation networks, owing to its attractive geographic position. Therefore, the existing economic facilities are mainly located in the coastal region of the County, including Business and Commercial Zone and Free Trade Zone. Situated at the bottom of a rocky bay, named Bakar bay, about 10 kilometres east from the port of Rijeka, the town of Bakar is part of the Croatian Littoral, which stretches from Senj to Rijeka, along the northern Adriatic coast. The Bakar bay is a place where the Mediterranean Sea penetrated most deeply into the European land and here is the closest to the continental part of Central Europe. Owing to that, Bakar is only a few hours away by car from Austria, South Germany, Hungary, the Czech Republic, Slovakia or just an hour from Italy or Slovenia. Also, placed in thr perspective of our country, the geographical position of Bakar is very favourable as it is situated close to the Istrian peninsula, Kvarner islands and Croatia’s mountain region. Likewise, the continental part of the country with the capital of Zagreb and Dalmatia are within easy reach thanks to new, modern motorways. The Bakar bay is an interesting natural creation of tectonic forces and geologists believe the bay is a foundered part of the karst valley created by a rift spreading parallel to the coast from Trsat through Draga to Novi Vinodolski. This distinctive bay of the Adriatic Sea is about 4 and a half kilometres long, 600 to 700 meters wide and 40 meters deep. The town and bay are surrounded by hills reaching up to 300 meters in height, precipitating down to the sea. The entire area is rich in sources of fresh water and has a mild Mediterranean climate. The flora is very varied, mostly composed of deciduous trees and low vegetation. Here grow many sorts of fruit and vegetables. Find out more about Bakar district on: www.bakar.hr i www.tz-bakar.hr The largest bay of the Croatian littoral The bay of Bakar is the largest bay of the Croatian littoral. It has extraordinary natural and maritime characteristics, which made this basin the most favourable and protected part of the larger Kvarner bay. Surrounded by steep sheer rocks, this 4.6 km long and 600 metres wide bay has always been a certain oasis for all the activities related to the sea. In the north-western part of the bay there is the city of Bakar , well-known for its rich and turbulent history. This small town is very close to Rijeka and is directly connected with Rijeka . Once upon a time (in last centuries) Bakar used to be a very important fisherman, trade, wine-growing and marine centre. Nowadays, as events turned round, Bakar is a part of Rijeka ‘s port and industrial basin. Considering its rich historical tradition basis, when it was a free port with flourishing seamanship and shipbuilding, Bakar might become again a revitalized maritime centre. Such features open the possibility of building the marinas, shore – quays and shipyards of a smaller size, all along the Bakar Bay coast. At the same time, if the surrounding is revived, as the area was strongly influenced by the former coke factory and port installations, there could be realized a significant building of tourist facilities with adequate contents. Also, in the western part of the municipality of Bakar in the hinterland, there are located the Business & Commercial Zone and Free Trade Zone. Generally Free Zone “Free Zone” is the part of the territory of the Republic of Croatia, being specially fenced off and market, where the economic business activities take place under the particular conditions. In the Free Zone it is allowed to place the goods freely and to perform: - goods production - goods refinement (improvement) - wholesale trade and commission - offering of services - banking business and other financial dealings - insurance and re – insurance services regarding persons and properties The retail business is not permitted. For the goods located in the Free Zone and not intended for domestic market trade, either used or spent in the Zone, the customs duties, as well as income or other taxes, are not collected, nor there are applied the other measures of economic policy. The goods are allowed to be placed in the Free Zone for an unlimited time period, with the exception of specific agricultural products and food-stuffs. The goods can be temporarily directed from the Free Zone for testing, certifying, attestation, repair, refinement or for market promotions. The same goods are to be returned in the Free Zone and the customs authorities control the registration and implementation of goods. On the goods produced or improved in the Free Zone during the import in the Republic of Croatia, the import duty and other taxes are to be collected, proportionally with the value of the imported raw materials, supplies or parts used in the production or refinement of the mentioned goods in the Free Zone. The Free Zone has been founded on the basis of the Concession, given by the Government of the Republic of Croatia. The Concession can be given to one or more domestic legal person, based on the soliciting for tenders, according to the conditions proscribed by the Law. Based on the decision about the Concession, Ministry of Economics (Department of Commerce) makes the contract with the Concession holder. The holder of the Concession is obliged to provide for the funds for founding and for starting of work in the Free Zone, as well as to bring the Document about Establishing the Free Zone within six (6) months period from the day of receiving the Concession. He is also obliged to get the Decree within the 12 months period, certifying the fulfilment of the conditions for starting the work in the Free Zone. Otherwise, he loses the Concession. The Board appointed by the Department of Commerce establishes the relating conditions. This Commission evaluates if all the conditions are fulfilled, namely – constitutional, regional, energetic, environmental and other technical conditions for the work of the Free Zone, as well as the conditions for the work of customs service and for carrying out the customs supervision. The Free Zone or its part, if the Free Zone consists of more parts, should be fenced off, visibly marked and arranged in such a way, that the goods and passenger traffic in or out of the Free Zone can be performed only through the specified entrances and exits of the Free Zone. Fence, entrances and exits have to be properly arranged, insured and illuminated by night. The founder has to provide the rooms for customs service activities on the entrance and on exit gate of the Free Zone. The beneficiaries (users) of the Free Zone are domestic and foreign legal persons, which are engaged in business activities in the Free Zone on the basis of the contract, made with the founder of the Free Zone (Concession holder). Based on the Book of Regulations about the conditions of performing the business activities in the Free Zone, the users pay the compensation to the Founder of the Free Zone, according to the Contract about the using of Free Zone. The users of the Free Zone are obliged to pay the income tax in the amount of 50% of the prescribed rate, and if they are taking part in the construction of the infrastructure buildings in the Free Zone with the amount bigger than 1.000.000,00 kn (approximate 130.000 Euro) they are tax-free (exempt from income tax payments) during the first five years of business dealings in the Free Zone. The users of the Free Zone are due to pay taxes and income contributions according to the Rules and Regulations of the Republic of Croatia. The same is to be applied on the contributions payable to the local authorities (municipal compensations and the like). A part of the Industry Zone Bakar Free Zone Kukuljanovo (a part of the Industry Zone Bakar), is located in the hinterland of the town of Bakar, 17 km away from the port of Rijeka. It is also located on a highly strategic route, representing one of the shortest connections between Central Europe and the Mediterranean. The Zone lies adjacent to the current highway Rijeka-Zagreb, as well to the motorway Rijeka-Split, and to route of the planned motorway from Rijeka to Trieste. The harbour complex of Bakar is only 3 km away, and the railway station of Škrljevo on the Rijeka-Zagreb and Rijeka-Ljubljana railroad, is nearby. Krk, Airport lies only 10 km from the FZ. In terms of infrastructure, the zone has the following completed facilities-industrial railway sidings, internal roads water supply, sewage system, 110/35 KV transformer station, gas supply, two heating plants and a modern telephone network. An expansion of the plant is planned, as well as building of new infrastructure, including the road on the Rijeka-Zagreb motorway and an access road. There is also planned the construction of a business and service centre for the Zone, accompanied by the bank, telephone exchange, electronic data-processing centre, customs office, police station and first aid station. In the Free Zone of Kukuljanovo, there is a number of possible business activities, such as production of goods, refinement of goods, wholesale trade and commissioning, agency services, bank and other monetary transactions, insurance and re-insurance of property and persons. Retail trade is not allowed. Users of the Zone who participated in the construction of infrastructure facilities in the Zone area, with the amount that exceeds 250,000 DM in Croatian currency, are relieved from paying the profit taxes during the first five years of doing business in the Zone. Other users of the Zone pay profit tax amounting to 50% of the due profit tax rate in the Zone, which currently amounts to 17,5%. According to the Free Zones Act (Official Gazette, N.N. 44/96), the Republic of Croatia gave to the Industry Zone of Bakar L.L.C. a concession for building the Free Zone of Kukuljanovo. The users of the Free zone can be domestic and foreign legal entities. Customs duties and taxes are not levied on goods stored in the Zone, which are not intended for sale on the domestic market, i.e. for the goods used for consumption in the Zone, and no other economic obligations are applied, as well. Users of the Zone and companies selling goods to the users of the Zone are relieved from paying the VAT, because the Free Zone is treated as a foreign entity. Existing incentive measures are presented in the form of attractive land prices and a two- year lasting grace period for payment of municipal charges to the town of Bakar. In case of larger investments, additional incentive measures may be discussed. Custom preferences in the Free Zone Kukuljanovo – Introduction “Free Zone” is the part of the territory of the Republic of Croatia, being specially fenced off and market, where the economic business activities take place under the particular conditions. In the Free Zone it is allowed to place the goods freely and to perform: - goods production - goods refinement (improvement) - wholesale trade and commission - offering of services - banking business and other financial dealings - insurance and re – insurance services regarding persons and properties The retail business is not permitted. For the goods located in the Free Zone and not intended for domestic market trade, either used or spent in the Zone, the customs duties, as well as income or other taxes, are not collected, nor there are applied the other measures of economic policy. The goods are allowed to be placed in the Free Zone for an unlimited time period, with the exception of specific agricultural products and food-stuffs. The goods can be temporarily directed from the Free Zone for testing, certifying, attestation, repair, refinement or for market promotions. The same goods are to be returned in the Free Zone and the customs authorities control the registration and implementation of goods. On the goods produced or improved in the Free Zone during the import in the Republic of Croatia, the import duty and other taxes are to be collected, proportionally with the value of the imported raw materials, supplies or parts used in the production or refinement of the mentioned goods in the Free Zone. The Free Zone has been founded on the basis of the Concession, given by the Government of the Republic of Croatia. The Concession can be given to one or more domestic legal person, based on the soliciting for tenders, according to the conditions proscribed by the Law. Based on the decision about the Concession, Ministry of Economics (Department of Commerce) makes the contract with the Concession holder. The holder of the Concession is obliged to provide for the funds for founding and for starting of work in the Free Zone, as well as to bring the Document about Establishing the Free Zone within six (6) months period from the day of receiving the Concession. He is also obliged to get the Decree within the 12 months period, certifying the fulfilment of the conditions for starting the work in the Free Zone. Otherwise, he loses the Concession. The Board appointed by the Department of Commerce establishes the relating conditions. This Commission evaluates if all the conditions are fulfilled, namely – constitutional, regional, energetic, environmental and other technical conditions for the work of the Free Zone, as well as the conditions for the work of customs service and for carrying out the customs supervision. The Free Zone or its part, if the Free Zone consists of more parts, should be fenced off, visibly marked and arranged in such a way, that the goods and passenger traffic in or out of the Free Zone can be performed only through the specified entrances and exits of the Free Zone. Fence, entrances and exits have to be properly arranged, insured and illuminated by night. The founder has to provide the rooms for customs service activities on the entrance and on exit gate of the Free Zone. The beneficiaries (users) of the Free Zone are domestic and foreign legal persons, which are engaged in business activities in the Free Zone on the basis of the contract, made with the founder of the Free Zone (Concession holder). Based on the Book of Regulations about the conditions of performing the business activities in the Free Zone, the users pay the compensation to the Founder of the Free Zone, according to the Contract about the using of Free Zone. The users of the Free Zone are obliged to pay the income tax in the amount of 50% of the prescribed rate, and if they are taking part in the construction of the infrastructure buildings in the Free Zone with the amount bigger than 1.000.000,00 kn (approximate 130.000 Euro) they are tax-free (exempt from income tax payments) during the first five years of business dealings in the Free Zone. The users of the Free Zone are due to pay taxes and income contributions according to the Rules and Regulations of the Republic of Croatia. The same is to be applied on the contributions payable to the local authorities (municipal compensations and the like). General terms and conditions of doing business in the Free Zone Kukuljanovo The beneficiary of the Free Zone Kukuljanovo can be any domestic and foreign legal and physical person. One can become the user of the Zone by making the contract with the founder of the Zone, the Industry Zone L.L.C. Bakar. The user of the Zone does not pay neither the customs duty nor the taxes, nor there are applied any other regulations and policies of the business administration, for the goods and equipment located in the Free Zone, as well as for the goods and equipment being already used up or spent according to the Law. When selling these goods in the Croatian market, there are applied all the Croatian regulations and policies regarding the import of goods. The user of the Zone, who is building or taking part in the construction of infrastructure buildings in the Zone, with the amount bigger than 1.000.000 Kn (or 130.000 EUR) is exempt from income tax payments for the income achieved in the Zone in his first five years of doing business. All other beneficiaries of the Zone pay 50% of the due income tax rate for their income being realized in the Zone. Custom preferences in the Free Zone Kukuljanovo The users of the Zone are allowed to settle their goods freely in the Zone. For the goods located in the Zone, which are not designated for trade in the domestic market, or have already been spent or used according to the Law, there are not custom duties or additional value taxes (PDV) to be paid, nor can be applied any other measure or regulation of the business administration policy. If these goods from the Free Zone are sold on the market of the Republic of Croatia, they are affected by the regulations applied for the import of goods in Croatia, that is, that the customs duty is to be paid according to the valid import duty rates, but based on the very part of these goods being brought from abroad. That means that no customs duty is to be paid on the value being added in the Free Zone, because it is settled on the area of the Republic of Croatia. The advantages of the additional value taxes are closely connected with the customs preferences, with the only difference that the additional value tax has been paid as well as on the value of goods from abroad, as on the value being added in the Free Zone, i.e. on the selling price of the goods. When the goods are carried into or outside the Free Zone, the customs inspection and formalities have been effected in the same way as with the goods in transit. For the goods being imported into Croatia from the Free Zone, the Import Bill of Entry has to be made. For the goods placed from Croatia into the Free Zone, the Export Customs Declaration is to be made, with the exemption of paying the (PDV) additional value tax – tax free. And with the special customs permit, the domestic goods can also be temporarily kept in stock in the Free Zone, also without the Export Customs Declaration. The same regulations being applied for all the goods, are also valid for the equipment being used in the Free Zone. It means that all the necessary manufacturing and other equipment can be located in the Free Zone, without paying the customs duties, additional value taxes (PDV) and all other import restrictions of the Croatian legislature. Business dealings in the Free Zone of Kukuljanovo In the Free Zone of Kukuljanovo there are allowed the following business dealings: - manufacturing of goods - goods improvement - wholesale and commission jobs - offering of services - banking business and other financial dealings - insurance services and re-insurance of persons and properties Before doing trade business in the Free Zone, the user is obliged to fulfil all the needs and conditions required for the actual activity and determined by the Law, such as the registration of the subject of business activity in the Court of Registration or Chamber of Crafts and Trades /Board of Trade, to meet all the obligatory technical, health, environmental and other conditions determined for such an activity according to Law, and procure the related decision of the competent Court of Law or Administration Office having such a jurisdiction. The area of the Free Zone used by the beneficiary has to be fenced off and marked. The business trade in this area should be developed only through the specific entrances and exits. Fence, entrances and exits in the used part of the Free Zone have to be properly arranged, insured and illuminated by night. On in – and outgoing parts of the area of Free Zone the possibility of customs inspection has to be secured. Answers on a few most common questions regarding the customs duty (P) When it is possible to use the customs preferences i.e. benefits? (O) The customs preferences can firstly be used the very moment of obtaining the official decision of the Board of Trade, confirming that the part of the Free Zone, where this business activity takes place, meets the technical and organisational requirements for starting the business, i.e. that he customs inspection of in – and outgoing of goods is made possible. This official decision of the Board of Trade is issued on the basis of the report of the special commission appointed by the Minister of Economics. (P) Can these customs preferences be used for the buildings under construction in the Free Zone, i.e. for the imported parts of the construction? (O) The customs preferences can as well be used for the imported parts of the construction from the very moment of obtaining the official decision of the Board of Trade, confirming that the part of the Free Zone, where this construction is taking place, meets the technical and organisational conditions for starting the work. (P) How it is possible to realize the export of services into the Free Zone? (O) In order to effectuate the export of services into the Free Zone, the named service should be intended for the user of the Free Zone, what the user proves by presenting the Contract about the Utilization of Free Zone. If such a service is carried out in the area of the Free Zone, no PDV – no additional value taxes are charged. If a company wants to sell the services to the users of the Zone and use all the benefits of the Free Zone, the company has to make the Contract about the Utilization of the Zone, to have the office in the Zone, pointing out that these benefits should be applied only for the services made for the users of the Zone.
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“Slobodna zona” je dio teritorija Republike Hrvatske, koji je posebno ograđen i označen, gdje se obavljaju ekonomske poslovne djelatnosti pod posebnim uvjetima. U Slobodnoj zoni dopušten je slobodni smještaj roba i obavljanje slijedećih djelatnosti: - proizvodnja roba - oplemenjivanje roba (poboljšanje) - trgovina na veliko i trgovinsko posredovanje - pružanje usluga - bankovno poslovanje i ostali financijski poslovi - usluge osiguranja i reosiguranja u odnosu na osobe i imovinu Trgovina na malo nije dopuštena. Za robu smještenu u Slobodnoj zoni, koja nije namijenjena trgovini na domaćem tržištu, bilo da je korištena ili potrošena u Zoni, ne naplaćuju se carinske pristojbe, niti porez na dobit ili ostale takse, niti se primjenjuju mjere ekonomske politike. Dopušteno je da roba bude smještena u Slobodnoj zoni na neograničeno vrijeme, s izuzetkom specifičnih poljoprivrednih i prehrambenih proizvoda. Roba može biti privremeno upućena iz Slobodne zone u svrhu testiranja, dobivanja certifikata, atesta, popravaka, oplemenjivanja ili radi promoviranja na tržištu. Ta ista roba se mora vratiti u Slobodnu zonu i carinski organi kontroliraju registraciju i namjenu robe. Na robu proizvedenu ili dorađenu (poboljšanu) u Slobodnoj zoni u slučaju isporuke ( uvoza) u Republiku Hrvatsku, naplaćuju se uvozne carine i druge takse, proporcionalno vrijednosti uvezenih sirovina, materijala ili dijelova korištenih u proizvodnji ili oplemenjivanju predmetne robe u Slobodnoj zoni. Slobodna zona konstituira se na temelju Koncesije, koju daje Vlada Republike Hrvatske. Koncesija se može izdati jednoj ili većem broju domaćih pravnih osoba, na temelju javnog natječaja, prema uvjetima koje propisuje Zakon. Na temelju odluke o Koncesiji, Ministarstvo gospodarstva sklapa ugovor sa vlasnikom Koncesije. Vlasnik Koncesije dužan je osigurati sredstva za osnivanje i početak rada Slobodne zone, kao i donijeti Akt o osnivanju Slobodne zone u roku od šest (6) mjeseci od dana dobivanja Koncesije. On je također dužan u roku od 12 mjeseci pribaviti Službeno rješenje o ispunjavanju uvjeta za početak rada u Slobodnoj zoni. Povjerenstvo koje imenuje Ministarstvo gospodarstva, utvrđuje ispunjenje potrebnih uvjete za početak rada SZ-a. Povjerenstvo procjenjuje da li su ispunjeni svi uvjeti – tehničke i druge naravi za početak rada Slobodne zone, kao i uvjeti za rad Carinske službe i provođenje carinskog nadzora. Slobodna zona ili njen dio, ukoliko se Slobodna zona sastoji od više dijelova, mora biti ograđena, vidljivo označena i uređena na takav način, da se promet roba i osoba u ili izvan Zone može odvijati samo kroz posebne ulaze i izlaze Slobodne zone. Ograda, ulazi i izlazi moraju biti prikladno uređeni, osigurani i osvijetljeni noću. Osnivač mora osigurati prostorije za djelatnost carinske službe na glavnim ulaznim i izlaznim vratima (porta) Zone. Korisnici Slobodne zone su domaće i strane pravne osobe, koje se bave poslovnim djelatnostima u Zoni na temelju Ugovora sklopljenog s osnivačem Slobodne zone (vlasnikom koncesije). Na temelju Pravilnika o uvjetima za obavljanje poslovnih djelatnosti u Slobodnoj zoni, korisnici plaćaju naknadu Osnivaču Slobodne zone, prema Ugovoru o korištenju Slobodne zone. Korisnici Slobodne zone dužni su plaćati porez na dobit u iznosu od 50% predviđene stope, a ako sudjeluju u konstrukciji infrastrukturnih objekata u Slobodnoj zoni, s iznosom većim od 1.000.000,00 kn oslobođeni su plaćanja poreza (izuzeti od plaćanja poreza na dobit) tijekom prvih pet godina poslovanja u Zoni. Korisnici Slobodne zone dužni su plaćati porez i doprinose na dohodak prema zakonskim propisima Republike Hrvatske. Isto se odnosi i na doprinose lokalnim državnim organima (komunalne naknade i sl.).