2. What the Free Zones are?
Free zones in Serbia are highly developed centers of infrastructure equipped land with logistic support prepared to attract production and technology investment. In Free zone areas are offered business advantages - Custom Duties and TAX releasing's

3. The Free Zone regulations
GATT (general Agreement of Tariffs and Trade)
Kyoto convention and revised Kyoto convention year - on the simplification and harmonization of customs procedures
Customs Community Code EU
National Free Zone Law from year

4. Incentives by the law Business free of CUSTOM DUTIES
Business free of VAT
Business free of Corporate profit tax

5. Free zones – Serbian idea?

6. Why do Free Zones exist?
Attract INVESTMENTS in the undeveloped regions
Increase EMPLOYMENT
Increase PRODUCTION and EXPORT
Provide to companies SAVING in business (duty, tax, stimulate measures of economic policy)
Concentrate services in LOGISTICS CENTERS

7. Serbia advantages
Location on Pan-European corridor 10 represents link of Europe and Middle East.
Unemployed, educated and professionally skilled workers
Simplified regulations on foreign trade and investments
Fast company establish procedure
Lowest corporate profit tax rate in Europe- 10% - In Free zones 0%

8. USA – preff. trade regime
Free trade agreements
European Union
EFTA
Russia
Kazakhstan
USA – preff. trade regime
CEFTA
Turkey
Belorussia

9. Free Zone benefits...
Free of customs duties (and other import charges for goods, equipment, raw material and construction material)
Fiscal benefits (exemptions from any tax burden for FDI, VAT, company profit tax, property tax, income tax)
Efficient administration (one stop shop)
Local infrastructure subsides (low price and service costs)

10. Free zones in Serbia Existing In preparing Subotica Zrenjanin Novi Sad
Corridor X
Jug
Niš, Prokuplje
Pirot
Subotica
Novi Sad
Zrenjanin
Corridor VII
Smederevo
Šabac
Kragujevac
Užice
Kruševac
Svilajnac
Pancevo
Existing
In preparing

11. New incentives provided by the state
In Free Zones Corporate Income Tax = 0
Exemption from VAT on energy sources for production activities in the zone (Gas, Electric energy, Mazout, Coal)
Announced new incentives from the state
Exemption from the corresponding part of the salary tax
Exemption from VAT on goods and services trade within the free zone

12. Free zone effects 2010/2011 Export increase for 32 %
Companies in Free zones increase 17%
Turnover increase 77 %
Workers up for 60 %
Investments up 275%

13. Export from Free zones in Serbia 2010

14. 211 companies in Free zones in Serbia
Corridor X
Jug
Niš, Prokuplje
Pirot
Subotica
Novi Sad
Zrenjanin
Corridor VII
Smederevo
Šabac
Kragujevac
Užice
Kruševac
Svilajnac
Pancevo
Sevojno

15. Free zone Subotica
The Subotica Free Zone is located in the northern part of Serbia - border with Hungary and the EU
The E-75 international highway with rail line
The Subotica Free Zone was founded in 1996
15 hectares of land
square meters of production space
square meters of closed storage space
313 square meters of office space
City water supply,
Two transformer sub-stations with 2x630 KW
Telephone lines
Projected connection to local gas lines

16. Free zone Šabac
Free zone position 25km from the highway E70, 30 km from the Bosnian border, 70km from border with Croatia
The main  economic potential are River Sava and Drina
Total area of the zone is  3,991m², and will be extended this year.
Greenfield area is around 2,3 ha
Outdoor storage space 6,700m²
Indoor storage space is 5,000m².
Free zone is fully equipped with infrastructure with wide range of logistic services.

17. Free Zone Zrenjanin
Zrenjanin Is the city in Vojvodina with most  water flows in its area ( The Danube , The Tisa , The Begej, The Tamis, also the river canal network Danube-Tisa-Danube)  which puts him among the most attractive cities for investing in Serbia, according to USAID, SIEPA and American Chamber of Commerce.
The Free zone covers an area of 6 hectares
400m² is for office space, 
6000m² for warehouses and
5000m² for open storage space.

18. Free Zone Kragujevac
Free zone Kragujevac was founded on the 5th of November 2009, by the City of Kragujevac and FIAT automobile.
Basically, this zone is founded to endorse the development of the automotive industry in Serbia.
Free zone has around 157ha of land and includes total area of the automobile factory . 
There are 200 parcels intended for FIAT subcontractor companies

19. Free Zone Užice
 Free zone Užice is founded by the City of Užice, Copper mill AD. Sevojno and Impol-Seval Aluminum mills a.d.  Sevojno
This is the 5th free zone founded in Serbia with many business benefits for all investors.
The main economic potential is metal and metal processing industry. 

20. AWARDED - BEST OF SERBIA 2009-2011
Free zone Pirot
Established in 1996
Total area 103 ha
9 production and 100 trade entities with employees
Product export oriented free zone main users Tigar A.D. and Tigar Tyres (part of MICHELIN group)
Services in free zone – forwarding service and organization of intermodal transport
Turnover within the Free zone in 2010 around Eura
AWARDED - BEST OF SERBIA

21. Biggest export from Serbia
9 production plants trucks per year

22. Benefits from local municipality
Construction activities – investor is exempted of:
Fees for development of building land
All taxes and expenses of Municipal Administration (communal fees, town planning permits, town planning approval, building permit, etc...)
During the utilization of facility for the period of 5 years investor is exempted from:
paying local communal taxes
fees for using city building land
50% expenses for communal services
shall be entitled to deduct the rental price of land in relation to the number of newly employed workers
Releases 50% of Property Tax for new users of the Zone
Releases 30% of the corresponding part of the Tax on salaries of workers employed in manufacturing companies which employ 200 or more employees.

23. Logistic and Intermodality
In Serbian Free zones

24. Free zones and Logistic in RS
Law on Spatial plan of Serbia from 2010 to 2020 (Official gazette RS 88/10) support all Free zones location for construction of intermodal terminals and recommend all free zone in view goods flow generators in article 327. Intermodal transport and logistic centers (page 272 in Law)
Strategy for development of rail, road, water, air and intermodal transport in Republic of Serbia from to 2015 (Official gazette RS 55/05, 71/05 i 101/07) in article 4.2. Guidelines for the development of intermodal transport (page 39) in accordance with EU guidelines are given for the consideration of locations (11 conditions) and define the necessary infrastructure (7 conditions) – recommend terminal location in Free zone

25. Use of EU Model and Grants for construction

26. New project – Intermodal Logistic Terminal on the Corridor X – Free zone Pirot

27. www.usz.gov.rs Zоrаn Vučić, pоmоćnik direktora
Теl.: 011/ ,
Uprаvа zа slobodne zоnе, Оmlаdinskih brigаdа 1, Beograd
Теl.: 011/ , 011/ , Fаx. 011/