Section 11.251 of the Tax Code provides for a freeport exemption applying to goods, wares, ores and merchandise other than oil, gas and petroleum products (defined as liquid and gaseous materials immediately derived from refining petroleum or natural gas) and to aircraft or repair parts used by a certificated air carrier.

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A free port or “free zone” is an area that is inside the geographic boundary of a country, but which is legally considered outside the country for customs purposes. Goods brought into the free port don’t face import tariffs (though if they are then sent into the rest of …

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Mar 31, 2017 · The scope of the free port, some limited to a particular area of a port, and some extended to the neighboring area of the port, the area known as the free zone.On the establishment of some countries in the free zone is the purpose of the development of transit Trade, attract foreign ships or cargo transit, from which to obtain freight, stack

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