Sughd FEZ is a part of the customs territory of the Republic of Tajikistan.
Goods placed on Sughd FEZ territory are considered as being outside the customs territory of the Republic of Tajikistan makes it possible to import goods without customs duty and VAT payment.
Import into the territory of the free economic zone of foreign and domestic goods shall be carried out without collection of customs duties and taxes.
Export from the territory of the free economic zone of the goods outside of the Republic of Tajikistan shall not be subject to taxes and customs duties, except for the fees for customs clearance, and the bans and the restrictions of economic nature shall not apply.
Export from the territory of the free economic zone of the goods into domestic market of Tajikistan is subject to paying VAT by buyer.
The establishment of the country of origin in relation to the goods produced in and imported to the free economic zone shall be carried out in accordance with the legislation of the Republic of Tajikistan and international legal acts recognized by Tajikistan.