List of free ports
A duty-free area, alongside waterways and Freeport, called off the waterways free warehouse or free zone, is usually a completed or even fenced area within a country in which no customs duties and import taxes are levied. Such free zones are used for storage, processing and finishing of imported goods. Free ports are usually demarcated by fences sub-areas of ports where there are customs ports.
Special
Services within a free zone to end-users are not subject to sales tax because they tax are subject to special regulations: the free ports of control type I include sales tax not to the domestic; in the free ports of control type II (currently Deggendorf Duisburg) has normal tax to be paid.
The Customs Law of the European Union called free ports as " free zones of control type I".
Once deliveries are effected inland or part of the Community of the European Union from the customs free zones, is levied by the country of import duty and import VAT. By this method, the liquidity of the company is claimed by provisional duties if the goods are not to be sold domestically. As of 1 January 2011 ( under Regulation / EC Nr.2373/2009 from 1 July 2009 ) a summary declaration for goods but was mandatory, which are imported from outside the European Union, which one of the main advantages of free zones is attributable.
Free ports within the EU customs zone
Currently in Germany there are free ports in Bremerhaven and Cuxhaven. The free ports of Emden and Kiel have been abolished from 1 January 2010 for economic reasons (Federal Law Gazette I 2009 S. 1713), since in recent years exclusively Community goods, ie goods that come from the free circulation of EU, stored and handled were. In December 2009, the Hamburg Senate decided to request the dissolution of the free port until 1 January 2013. The necessary bill brought the federal government in September 2010 on the way, the Federal Council approved it on 17 December 2010. By the "law for the abolition of the free port of Hamburg " dated 24 January 2011 ( Federal Law Gazette I, p 50), the revocation became effective 1 January 2013. The harbor was thus to Seezollhafen. For free port of Hamburg was the local warehouse district with special warehouses, especially for tea, coffee, spices and carpets. Due to the structural change, the area was dismissed by the turn of the millennium from the customs borders and now forms the northwestern border of being established HafenCity.
More free ports are (or were ) among others, it Livorno (1675 ), Trieste and Fiume (now Rijeka) since 1719 ( Fiume in 1924 resolved), Rijeka since 1723, Emden from 1751 to 2009, Bremerhaven (1827 ) Brake ( Weser) (1835 ), Bremen (1888 - 2007), Hamburg (1888 through 2012 ), Cuxhaven (1896 ), Szczecin ( 1898) and Kiel (1924 to 2009 ).
Since the establishment of the EU free ports have been and Deggendorf (1992 ) established (1991 ) at times, in the inland ports of Duisburg; in Austria over the Danube ports Vienna and Linz (called duty free zone ).
Domestic free zones
In Austria, there were four free zones for intermediate storage, in Graz, near Hall in Tirol ( Tyrolean customs-free zone ), in Linz and Vienna.
Free zones and free warehouses of the Swiss customs territory
In Switzerland, there are several duty-free warehouse, including in the Basel and Zurich Airport. In addition, several free trade zones exist ( outside Geneva on the French territory, Samnaun ); to mention Livigno is on Italian soil, which is only accessible from Switzerland in winter.