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Made under section 31(3) of The Zanzibar Investment Promotion and Protection Authority Act No. 14, 2018
1. Free Economic Zone Developers
2. Free Economic Zone Operators whose primary markets are within Custom territory
3. Free Economic Zone Operators who producing for Export markets
l. twenty percent of total turnover is allowed to be sold to the local market and is subject to the payment of all taxes;
m. hundred percent foreign ownership is allowed; and
n. no limit to the duration that goods may be stored in the Freeport Zones.
Investors licensed primarily for export markets are investors whose exports are more than eighty percent of total annual production.