Free Zones:

The Free Zone: Part of a region that falls within its borders and is subject to its administrative authorities and is dealt with in accordance with special customs and tax provisions.
The projects established in the free zones system are applied to the provisions of the Investment Law No. 72 of 2017 and its executive regulations No. 2310 for the year 2017 and the decisions implementing it.
In all cases in which the consignement is received from abroad and is released from the customs with free zones fees, it is examined by a tripartite committee from the region, the customs, and the concerned person or its representative inside the project headquarters, and a statement is written by their signature, explaining it as a result of the inspection after conforming to the bills or the package statement, and the consignemt is provided to the concerned person and becomes in his custody and under his full responsibility, and the Customs Authority is committed to estimating the value of this consignemnt and informing the administration of the region in it.
The customs director should notify the head of the region of cases of deficiency or unjustified increase from what was included in the shipping list, whether in the number or content of the parcels or the preserved or excessive goods (Bulk Cargo).

Taking into account the procedures mentioned in the investment law and its executive regulations, goods transported from customs offices to or from free zones or between free zones shall be subject to special provisions (transit goods). 

It is permissible in coordination with the General Authority for Investment and Free Zones to enter the goods, materials, parts and foreign materials owned by the project in the free zones system from the free zone into the country, temporarily to reform them to conduct industrial operations on them, to be returned to the free zone within a year from the date of the permit, and may be extended for a similar period by a decision issued by the Commissionier of the authority for justified reasons, after providing customs acceptable guarantees.
The project licensed to work in the free zones system is a fully responsible responsibility for every deficiency, loss or change in goods and products, whether in its class, number, or fixed weight when storing, and it is committed to paying the customs tax and other taxes, casualty, unjustified increase, and without breaching the ninth chapter of the law.
Goods may be traded between projects operating in the free zones system within the free zone or from a free zone to another whenever that requires the purposes authorized for these projects.

 Trading between projects within the same public free zone shall take place with the approval of the competent free zone administration and under customs observation, provided that both the seller and the buyer shall notify the customs of the free zone of the completion of trading.