The Legal Nature of the Free Industrial Zone
In Georgian law a free trade zone means a free industrial zone — that species of free zone foreseen by the Customs Code where additional conditions and tax benefits operate. Under the relevant law it is a part of the territory of Georgia with defined borders and a special status conferred by law, allocated for a fixed term for economic activity, within which persons are subject to a special economic and legal regime.
Two decisive details define the zone's administrative face: the powers of municipal organs do not extend to the free industrial zone, and the zone may be created on any territory whose area exceeds 10 hectares, except for protected territories defined by Georgian legislation. The entrance and exit of the zone are determined under the rules of customs legislation, and a customs checkpoint is arranged there.