INCENTIVES

– Developed land on competitive rates for 30 years

– Duty-free import of machinery, equipment and materials

– Freedom from national import regulations

– Exchange control regulations of Pakistan not applicable

– Repatriation of capital and profits

– No sales tax on input goods including electricity/gas bills

– Duty-free vehicles allowed under certain conditions

– Domestic market available to the extent of 20%. Exceptions may be available

– Presumptive tax @ 1%

– Only EPZA is authorized to collect Presumptive Tax at the time of export of goods which would be final tax liability

– Obsolete/old machines can be sold in domestic market of Pakistan after payment of applicable duties & taxes

– Defective goods/waste can be sold in domestic market after payment of applicable duties, maximum up-to 3% of total value

– EPZ units allowed to supply goods to Custom manufacturing bonds