Transfer of goods between Free Zone

Transfer of goods between Free Zone does not trigger duty or tax payment. Tax liabilities are suspended by Customs privilege. Customs and taxes will be applied to the goods once they are imported into domestic market.
If the goods being transferred are using privilege under CN 63/2555 Section 15 and Section 61 and will be further imported to domestic market from the 2nd Free Zone, please note that the transaction is under a debate among custom officers on the appropriate price to be declared for domestic import and use as tax base. Whether the price should be an ex-factory price of the Free Zone A as approved by customs officer or an ex-factory price of the Free Zone B (ex-factory price of the Free Zone A plus additional cost). TCMA should seek an advice from Customs Department and obtain a principal approval before undertaking the transaction.