Footnote. Lost force by the Law of the Republic of Kazakhstan dated 04/03/2019 No. 242-VI
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For the procedure for enacting this Law of the Republic of Kazakhstan, see Art. 33.

This Law regulates public relations arising during the creation, operation and abolition of special economic zones on the territory of the Republic of Kazakhstan.

Chapter 1. GENERAL PROVISIONS

Article 1. Basic concepts used in this Law

This Law uses the following basic concepts:

1) special economic zone - part of the territory of the Republic of Kazakhstan with precisely defined borders, on which a special legal regime operates for the implementation priority species activities;

2) governing body of the special economic zone - management company, government agency of the local executive body capitals or autonomous cluster fund;

3) a unified register of participants in a special economic zone - a register of participants in all special economic zones created on the territory of the Republic of Kazakhstan, maintained by authorized body;

4) special legal regime of a special economic zone - a set of conditions for the functioning of a special economic zone in accordance with this Law, tax, customs, land legislation of the Republic of Kazakhstan, legislation of the Republic of Kazakhstan on employment;

4-1) potential participant in the special economic zone - a legal entity interested in implementing the project;

4-2) project of a potential participant in a special economic zone, applicant, participant in a special economic zone (hereinafter referred to as the project) - a set of measures providing for the creation of modern, highly productive, competitive production facilities for the implementation of priority activities;

5) participant in a special economic zone - a legal entity that carries out priority types of activities on the territory of a special economic zone and is included in the unified register of participants in the special economic zone;

6) management company - a legal entity created in accordance with this Law in the organizational and legal form of a joint stock company to ensure the functioning of the special economic zone;

7) “one window” principle - form of provision public services on the territory of a special economic zone, providing for minimizing the participation of applicants in the collection and preparation of documents and limiting their direct contact with entities providing public services;

8) infrastructure facilities - real estate objects that are part of the production and transmission facilities of thermal and electrical energy, water supply and gas supply, sewerage, transport communications, communication services and other facilities in accordance with the feasibility study for the creation of a special economic zone and the approved master plan;

9) agreement on carrying out activities as a participant in a special economic zone (hereinafter referred to as the agreement on carrying out activities) - an agreement concluded between a participant or several participants in a special economic zone and the governing body of a special economic zone, establishing the types of activities of the participant or participants in the special economic zone in the territory special economic zone, conditions for carrying out such activities, rights, obligations and responsibilities of the parties;

9-1) Unified coordination center for special economic zones in the Republic of Kazakhstan (hereinafter referred to as the unified coordination center) is a legal entity whose tasks are development, promotion and improvement investment attractiveness special economic zones;

9-2) a potential participant in the special economic zone “International Center for Cross-Border Cooperation “Khorgos”” - a legal entity or individual entrepreneur interested in implementing the project;

9-3) participant of the special economic zone "International Center for Cross-Border Cooperation" Khorgos" - a legal entity or individual entrepreneur carrying out priority activities in the territory of the special economic zone and included in the unified register of participants in the special economic zone;

10) priority types of activities - types of activities that correspond to the goals of creating a special economic zone, which are subject to the special legal regime of the special economic zone;

11) auxiliary activities - types of activities necessary to ensure the activities of participants in the special economic zone, carried out by persons who are not participants in the special economic zone on its territory;

12) persons carrying out auxiliary activities - individual entrepreneurs or legal entities who are not subject to the special legal regime of the special economic zone, carrying out auxiliary activities in the territory of the special economic zone in accordance with this Law;

13) critical level of failure to achieve target indicators - the volume of economic, technical, social and (or) other indicators of the functioning of a special economic zone, failure to achieve which does not allow the implementation of the main goals of creating a special economic zone;

14) applicant - a person submitting an application to the management body of a special economic zone to carry out priority or auxiliary activities;

15) expert council - an interdepartmental consultative and advisory body created by the authorized body to consider the feasibility of creating or abolishing a special economic zone;

16) authorized body - the central executive body that carries out state regulation in the field of creation, operation and abolition of special economic zones.

Footnote. Article 1 as amended by the laws of the Republic of Kazakhstan dated June 10, 2014 No. 208-V from 09.29.2014 No. 239-V No. 362-V No. 122-VI

Article 2. Legislation of the Republic of Kazakhstan on special economic zones

1. The legislation of the Republic of Kazakhstan on special economic zones is based on the Constitution of the Republic of Kazakhstan and consists of this Law and other regulatory legal acts of the Republic of Kazakhstan.

2. If an international treaty ratified by the Republic of Kazakhstan establishes rules other than those contained in this Law, then the rules of the international treaty apply.

Article 3. Purposes of creating a special economic zone

A special economic zone is being created in order to accelerate the development of modern, highly productive, competitive industries, attract investment, new technologies in economic sectors and regions, as well as increase employment.

Chapter 2. STATE REGULATION IN THE FIELD OF CREATION,
OPERATION AND ABOLITION OF THE SPECIAL
ECONOMIC ZONE

Article 4. Competence of the Government of the Republic of Kazakhstan

The competence of the Government of the Republic of Kazakhstan includes:

1) development of main directions public policy in the field of creation and operation of special economic zones;

2) approval of normative legal acts regulating the activities of special economic zones;

2-1) determination of a single coordination center;

3) determination of the authorized body;

4) creation or abolition of a special economic zone;

5) making a decision to create a management company;

6) participation in the management company;

7) excluded by the Law of the Republic of Kazakhstan dated September 29, 2014 No. 239-V (shall be enforced upon the expiration of ten calendar days after the day of its first official publication);

8) excluded by the Law of the Republic of Kazakhstan dated September 29, 2014 No. 239-V (shall be enforced upon the expiration of ten calendar days after the day of its first official publication);

8-1) excluded by the Law of the Republic of Kazakhstan dated September 29, 2014 No. 239-V (shall be enforced upon the expiration of ten calendar days after the day of its first official publication);

8-2) excluded by the Law of the Republic of Kazakhstan dated September 29, 2014 No. 239-V (shall be enforced upon the expiration of ten calendar days after the day of its first official publication);

9) performance of other functions assigned to him by the Constitution, this Law, other laws of the Republic of Kazakhstan and acts of the President of the Republic of Kazakhstan.

Footnote. Article 4 as amended by the laws of the Republic of Kazakhstan dated February 18, 2013 No. 79-V No. 208-V No. 239-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication); from 10/27/2015 No. 362-V No. 86-VI

Article 5. Competence of the authorized body

The competence of the authorized body includes:

1) implementation of state policy in the field of creation and operation of special economic zones;

2) coordination of the activities of government bodies and management companies in the field of creation, operation and abolition of special economic zones, with the exception of the special economic zone “Astana - New City”;

3) development of normative legal acts regulating the activities of special economic zones;

4) development and approval of an application form and questionnaire for registration as a participant in the special economic zone;

5) approval of standard agreements on the implementation of activities;

6) excluded by the Law of the Republic of Kazakhstan dated September 29, 2014 No. 239-V (shall be enforced upon the expiration of ten calendar days after the day of its first official publication);

7) maintaining a unified register of participants in the special economic zone on the basis of information provided by the management bodies of the special economic zone;

8) approval of the requirements for the feasibility study of the created special economic zone;

8-1) approval of the regulations on the expert council;

8-2) development and approval of a standard agreement for temporary paid use (lease) of privately owned land plots on which a special economic zone is created;

8-3) development and approval of a standard agreement for temporary paid secondary use (sublease) of privately owned land plots on which a special economic zone is being created;

8-4) development and approval of a standard agreement for temporary paid land use (lease) of state-owned land plots on which a special economic zone is created;

8-5) development and approval of a standard agreement for temporary paid secondary land use (sublease) of state-owned land plots on which a special economic zone is created;

9) submitting a proposal to the Government of the Republic of Kazakhstan on the creation or abolition of a special economic zone;

10) determination of the procedure and frequency of submission of reports by the management body of the special economic zone;

11) excluded by the Law of the Republic of Kazakhstan dated September 29, 2014 No. 239-V (shall be enforced upon the expiration of ten calendar days after the day of its first official publication);

12) provision on an annual basis to the Administration of the President of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan of analytical information on the results of the activities of special economic zones;

12-1) development and approval of the procedure and criteria for selecting projects;

12-2) development and approval of a methodology for assessing the effectiveness of special economic zones in agreement with the central authorized body for state planning;

13) exercise of other powers provided for by this Law, other laws of the Republic of Kazakhstan, acts of the President of the Republic of Kazakhstan and the Government of the Republic of Kazakhstan.

Footnote. Article 5 as amended by the laws of the Republic of Kazakhstan dated September 29, 2014 No. 239-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication); from 10/27/2015 No. 362-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication).

Article 6. Competence of local executive bodies of the region, city of republican significance, capital

1. The competence of local executive bodies of the region, city of republican significance, capital includes:

1) implementation of state policy in the sphere of functioning of special economic zones;

2) submitting a proposal to the authorized body to create a special economic zone;

3) participation in the management company in the manner established by this Law;

4) provision of a land plot for the location of a special economic zone in the manner established by the land legislation of the Republic of Kazakhstan, and conclusion with management company, an autonomous cluster fund of lease agreements for land plots and infrastructure facilities built at the expense of budget funds;

4-1) attracting participants of the special economic zone to participate in the activities of the special economic zone;

4-2) monitoring the implementation of the terms of agreements on the implementation of activities, as well as analysis of monitoring data;

5) implementation in the interests of local government controlled other powers assigned to local executive bodies by the legislation of the Republic of Kazakhstan.

2. The competence of the local executive body of the capital additionally includes:

1) ensuring interaction between government bodies and the governing body of the special economic zone in the field of functioning and abolition of the special economic zone of the capital;

2) attracting participants in the special economic zone “Astana - New City”;

3) maintaining records of participants in the special economic zone “Astana - New City”;

4) monitoring the implementation of the terms of agreements on the implementation of activities, as well as analysis of monitoring data.

Footnote. Article 6 as amended by the laws of the Republic of Kazakhstan dated June 10, 2014 No. 208-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication); from 09.29.2014 No. 239-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication).

Chapter 3. CREATION, OPERATION AND ABOLISHMENT
SPECIAL ECONOMIC ZONE

Article 7. The procedure for creating a special economic zone, changing the boundaries and (or) area of ​​the territory of a special economic zone

Footnote. The title of Article 7 is as amended by the Law of the Republic of Kazakhstan dated October 27, 2015 No. 362-V (shall be enforced upon the expiration of ten calendar days after the day of its first official publication).

1. A proposal to create a special economic zone is submitted to the authorized body by central or local executive bodies, legal entities interested in creating a special economic zone, with the presentation of the concept of creating a special economic zone, drawn up in accordance with the requirements approved by the authorized body.

2. Within five working days from the date of submission of the proposal to create a special economic zone, the authorized body considers the feasibility and checks the concept of creating a special economic zone for compliance with the requirements approved by the authorized body, and the decision taken sends a written, reasoned response to the applicant.

If the concept of creating a special economic zone meets the specified requirements, the proposal to create a special economic zone must be sent by the authorized body for consideration by the expert council within five working days from the date of its submission, which is created from the day the proposal to create a special economic zone is accepted by the authorized body.

The composition of the expert council is approved taking into account the specific type of activity of the special economic zone being created.

The expert council prepares a conclusion no later than twenty working days from the date of submission of the proposal to create a special economic zone by the authorized body.

3. The authorized body, within three working days from the date of adoption of the relevant decision, notifies the person who made the proposal to create a special economic zone with the rationale for making such a decision.

4. The authorized body rejects the proposal to create a special economic zone in the following cases:

1) the inappropriateness of creating a special economic zone;

2) inconsistency of the proposal to create a special economic zone with the priorities of state economic policy;

3) incompleteness or unreliability of the presented materials;

4) non-compliance of the proposal with requirements in the field of environmental protection;

5) the need to protect specially protected natural areas, human life and health, the threat of destruction and damage to objects of historical and cultural heritage and ensuring the national security of the country.

Rejection of a proposal to create a special economic zone is not an obstacle to subsequent submission of a proposal to create a special economic zone.

5. Within six months from the date of receipt of notification of the feasibility of creating a special economic zone, persons who made a proposal to create a special economic zone shall ensure the preparation of a feasibility study of the created special economic zone with an assessment of the impact on environment. The prepared feasibility study must contain the expected financial, economic, social consequences, justification, feasibility and assessment of the result of creating a special economic zone.

The feasibility study must meet the following criteria:

1) feasibility - compliance of the measures provided for in the feasibility study with strategic documents;

2) validity - the presence of evidence, confirmed by calculations, of the amount of funding for the implementation of activities in the context of each component;

3) effectiveness - the presence of evidence, confirmed by calculations, the possibility of achieving direct and final results.

If a proposal is made to create a special economic zone by central or local executive bodies, the allocation of budget funds for the development of a feasibility study is carried out in accordance with the budget legislation of the Republic of Kazakhstan.

6. The authorized body sends a feasibility study of the created special economic zone to the interested government bodies to conduct appropriate examinations in accordance with the legislation of the Republic of Kazakhstan. Investors can conduct independent reviews of the feasibility study.

The examination of the feasibility study of the created special economic zone by state bodies must be completed within no more than forty-five calendar days from the date of transfer of the feasibility study to the authorized body.

7. Within thirty calendar days after receiving the conclusion of the feasibility study, the authorized body submits to the Government of the Republic of Kazakhstan a proposal to create a special economic zone, attaching the concept of the corresponding feasibility study for the creation of a special economic zone with an assessment of the environmental impact, the conclusion of the expert council .

8. The decision on the creation of a special economic zone and types of activities corresponding to the goals of the created special economic zone is made by the Government of the Republic of Kazakhstan.

The regulations on the special economic zone, target indicators for the functioning of the corresponding special economic zone, the critical level of failure to achieve target indicators are approved by the Government of the Republic of Kazakhstan.

9. A proposal to change the boundaries and (or) area of ​​the territory of a special economic zone is submitted to the authorized body by central or local executive bodies, legal entities interested in changing the boundaries and (or) area of ​​the territory of a special economic zone, with the provision of justification (financial and economic calculations ) changes in the boundaries and (or) area of ​​the territory of the special economic zone.

A proposal may be submitted jointly by several legal entities.

The issue of the feasibility of a proposal to change the boundaries and (or) area of ​​the territory of a special economic zone is considered by the authorized body within fifteen working days from the date of submission of such a proposal.

The authorized body rejects the proposal to change the boundaries and (or) area of ​​the territory of the special economic zone in the following cases:

1) inconsistency of the proposal to change the boundaries and (or) area of ​​the territory of the special economic zone with the priorities of state economic policy;

2) non-compliance of the proposal to change the boundaries and (or) area of ​​the territory of the special economic zone with the requirements in the field of environmental protection;

3) the need to protect specially protected natural areas, human life and health, the threat of destruction and damage to objects of historical and cultural heritage, and ensuring the national security of the country;

4) the unfoundedness of the proposal to change the boundaries and (or) area of ​​the territory of the special economic zone.

If a proposal is made to change the boundaries and (or) area of ​​the territory of a special economic zone by central or local executive bodies, the allocation of budget funds for adjusting the feasibility study is carried out in accordance with the budget legislation of the Republic of Kazakhstan.

Rejection of a proposal to change the boundaries and (or) area of ​​the territory of a special economic zone is not an obstacle to subsequent submission of a proposal to change the boundaries and (or) area of ​​the territory of a special economic zone.

Within three months from the date of receipt of the notification about the advisability of changing the boundaries and (or) area of ​​the territory of the special economic zone, the persons who made a proposal to change the boundaries and (or) area of ​​the territory of the special economic zone shall ensure that the feasibility study of the created special economic zone is adjusted with an assessment environmental impact.

If necessary, the authorized body, within a period not exceeding fifteen working days from the date of completion of the adjustment of the feasibility study, sends the adjusted feasibility study of the created special economic zone to the interested government bodies to conduct appropriate examinations in accordance with the legislation of the Republic of Kazakhstan. Investors can conduct independent reviews of the feasibility study.

The examination of the adjusted feasibility study of the created special economic zone by state bodies must be completed within no more than forty-five calendar days from the date of transfer of the adjusted feasibility study to the authorized body.

Within ten working days after receiving the expert opinion of the adjusted feasibility study, the authorized body submits to the Government of the Republic of Kazakhstan a proposal to change the boundaries and (or) area of ​​the territory of the special economic zone, attaching an adjusted feasibility study of the created special economic zone with an assessment of the impact on the environment Wednesday.

The decision to change the boundaries and (or) area of ​​the territory of the special economic zone is made by the Government of the Republic of Kazakhstan.

Footnote. Article 7 as amended by the laws of the Republic of Kazakhstan dated September 29, 2014 No. 239-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication); from 10/27/2015 No. 362-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication); from 07/03/2017 No. 86-VI (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication).

Article 8. Conditions for the functioning of the special economic zone

1. A special economic zone is created for a period of up to twenty-five years.

2. Special economic zones are created on land plots that are state-owned and not provided for land use, or on land plots forcibly alienated from the owners land plots and land users for state needs in accordance with the land legislation of the Republic of Kazakhstan.

Special economic zones are also created on land plots that are privately owned by citizens and (or) non-state legal entities.

3. State-owned land plots on which a special economic zone is created, intended for the implementation of priority activities, are provided for temporary paid land use (lease) to a participant in the special economic zone in accordance with the land legislation of the Republic of Kazakhstan for the period of creation of the special economic zone.

State-owned land plots on which a special economic zone is created, intended for the construction of infrastructure facilities, as well as for the implementation of auxiliary activities, are provided for temporary paid land use (lease) to a management company, an autonomous cluster fund in accordance with the land legislation of the Republic of Kazakhstan for the period of creation of a special economic zone.

The management company, autonomous cluster fund has the right to transfer to persons carrying out auxiliary activities and (or) participants in the special economic zone the land plots specified in part two of this paragraph for secondary land use (sublease) in accordance with the land legislation of the Republic of Kazakhstan.

Infrastructure objects created in whole or in part at the expense of budget funds on land plots in state ownership transferred for temporary paid land use (lease) can be leased to a management company, an autonomous cluster fund, trust management, as well as to replenish the authorized capital in accordance with the legislation of the Republic of Kazakhstan on joint stock companies and state property.

Persons carrying out auxiliary activities and (or) participants in a special economic zone by a management company, autonomous cluster fund may be transferred infrastructure facilities created in whole or in part at the expense of budget funds on state-owned land plots transferred for secondary land use (sublease ).

4. Land plots on which a special economic zone is created must be provided with infrastructure facilities at the expense of budgetary funds and (or) other sources not prohibited by the legislation of the Republic of Kazakhstan in accordance with the feasibility study of the special economic zone.

The procedure for financing the construction or reconstruction of infrastructure facilities from budget funds is carried out in accordance with the budget legislation of the Republic of Kazakhstan.

Participants in the special economic zone or persons carrying out auxiliary activities have the right to carry out at the expense own funds construction of infrastructure facilities they need on the territory of a land plot transferred to them for temporary paid land use (lease) or for secondary land use (sublease).

4-1. Privately owned land plots on which a special economic zone is created, intended for the implementation of priority and (or) auxiliary activities, may be transferred by their owners to the management company for temporary paid use (lease) in accordance with a temporary paid use (lease) agreement. land plots that are privately owned, on which a special economic zone is created.

The management company has the right to transfer privately owned land plots on which a special economic zone is created, intended for the implementation of priority and (or) auxiliary activities, for temporary paid secondary use (sublease) to participants in the special economic zone or persons carrying out auxiliary activities , in accordance with an agreement for temporary paid secondary use (sublease) of privately owned land plots on which a special economic zone is being created.

Agreements for temporary paid use (lease) of privately owned land plots on which a special economic zone is created, and temporary paid secondary use (sublease) of privately owned land plots on which a special economic zone is created are concluded in accordance with standard contracts temporary paid use (lease) of privately owned land plots on which a special economic zone is created, and temporary paid secondary use (sublease) of privately owned land plots on which a special economic zone is created, respectively.

The terms of contracts for temporary paid use (lease) of privately owned land plots on which a special economic zone is created, and temporary paid secondary use (sublease) of privately owned land plots on which a special economic zone is created, must not exceed the term , for which a special economic zone is created.

The owner of a land plot has the right to carry out activities in the territory of a special economic zone as a participant in the special economic zone or as a person carrying out auxiliary activities in accordance with the requirements of this Law. In this case, an agreement for temporary paid use (lease) of privately owned land plots on which a special economic zone is being created is not concluded with the owner of the land plot.

5. Provisions of paragraphs 2, 3 and 4 of this article do not apply to land plots that are privately owned by participants in special economic zones created before the entry into force of this Law.

6. In the territory of special economic zones, when providing public services, the “one window” principle is applied, ensuring:

1) timely and high-quality provision of public services;

2) provision of information assistance on provided public services.

7. The provision of public services on the “one window” principle is carried out on the territory of the special economic zone by the State Corporation “Government for Citizens” in accordance with the legislation of the Republic of Kazakhstan.

The State Corporation "Government for Citizens" on the territory of the special economic zone is provided with the necessary infrastructure for location and operation in accordance with paragraph 4 of this article.

Footnote. Article 8 as amended by the laws of the Republic of Kazakhstan dated February 18, 2013 No. 79-V (shall be enforced upon expiration of ten calendar days after its first official publication); from 06/10/2014 No. 208-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication); from 10/27/2015 No. 362-V No. 408-V (to be introduced effective from 03/01/2016).

Article 9. Requirements for applicants

1. An applicant submitting an application to carry out activities as a participant in a special economic zone must have financial support in the amount corresponding to the feasibility study.

Financial support for an applicant applying to carry out activities as a participant in a special economic zone is formed in the following ways:

1) money;

2) bank guarantee;

3) guarantee;

4) pledge of property;

5) insurance contract.

An applicant applying to carry out activities as a participant in a special economic zone has the right to choose any of the methods financial security, including by combining two or more methods.

2. Applicants do not include:

1) subsoil users;

2) organizations producing excisable goods, with the exception of organizations carrying out production, assembly (assembly) of excisable goods provided for in subparagraph 6) of part one of Article 462 of the Code of the Republic of Kazakhstan “On taxes and other obligatory payments to the budget” (Tax Code);

3) organizations applying special tax regimes;

4) organizations applying (have applied) investment tax preferences provided for before the entry into force of the Code of the Republic of Kazakhstan dated December 10, 2008 “On taxes and other obligatory payments to the budget” (Tax Code)”;

4-1) organizations implementing (have implemented) investment priority project and investment strategic project in accordance with the legislation of the Republic of Kazakhstan on investments;

5) organizers of the gambling business.

Footnote. Article 9 as amended by the laws of the Republic of Kazakhstan dated February 18, 2013 No. 79-V No. 151-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication); from 10/27/2015 No. 362-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication); from 12/25/2017 No. 122-VI (effective from 01/01/2018).

Article 10. Documents submitted by the applicant to carry out activities as a participant in the special economic zone and include it in the unified register of participants in the special economic zone

1. The activities of a participant in a special economic zone are carried out in accordance with the agreement on the implementation of activities.

2. The following documents on paper and (or) electronic media are attached to the application:

1) the applicant’s questionnaire in the form approved by the authorized body;

2) certificate of state registration (re-registration) legal entity;

3) a copy of the identity document of the first manager of the applicant;

4) a copy of the document with an identification number;

5) a copy of the charter of the legal entity;

6) a copy of the decision of the highest body of the legal entity on carrying out activities in the territory of the special economic zone;

7) copy financial statements to the last one reporting date, signed by the first manager of the applicant or his deputy, as well as the chief accountant (accountant);

8) feasibility study of the project, meeting the requirements established by the authorized body;

9) an extract from the servicing bank on the movement of money in the applicant’s bank accounts (about the absence of a card index) and a credit report from credit bureau, containing information about complete or partial information available in the credit history;

10) certificate from the authority government revenues at the place of registration about the presence or absence of debts on taxes and other obligatory payments to the budget;

11) documents confirming the availability of financial support for the applicant.

If a legal entity at the time of submitting documents is not a resident of the Republic of Kazakhstan and is not registered as a taxpayer of the Republic of Kazakhstan, then a copy of the certificate confirming the absence of state registration as a taxpayer with the state revenue authorities of the Republic of Kazakhstan is submitted.

Foreign legal entities submit legalized documents specified in subparagraphs 2), 5) and 6) of this paragraph, a legalized extract from the trade register or another legalized document certifying that the foreign legal entity is a legal entity under the laws of a foreign state, with a notarized translation into Kazakh and Russian languages.

3. Excluded by the Law of the Republic of Kazakhstan dated December 25, 2017 No. 122-VI (effective from 01/01/2018).
Footnote. Article 10 as amended by the laws of the Republic of Kazakhstan dated January 12, 2012 No. 538-IV (effective from 01/01/2012); from 12/24/2012 No. 60-V (shall be enforced upon expiration of ten calendar days after its first official publication); from 02/18/2013 No. 79-V (shall be enforced upon expiration of ten calendar days after its first official publication); from 03.12.2013 No. 151-V No. 248-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication); dated 12/29/2014 No. 269-V (to come into effect from 01/01/2015); from 12/25/2017 No. 122-VI (effective from 01/01/2018).

Article 11. Procedure for considering an application to carry out activities as a participant in a special economic zone

1. When the applicant submits an application, the management body of the special economic zone:

1) registers the application in the application register on the day of its submission;

2) checks the completeness of the package of submitted documents;

3) excluded by the Law of the Republic of Kazakhstan dated October 27, 2015 No. 362-V (shall be enforced upon the expiration of ten calendar days after the day of its first official publication);

1-1. The management body of the special economic zone considers the application in accordance with the procedure and criteria for selecting projects.

2. The management body of the special economic zone refuses to conclude an agreement for the applicant to carry out activities in cases where the declared type of activity does not correspond to the priority types of activity, the criteria for selecting the applicant’s projects and (or) the submitted documents with the requirements established by paragraph 2 of Article 10 of this Law.

3. If the declared type of activity corresponds to the priority types of activity and the criteria for selecting applicants’ projects, the management body of the special economic zone concludes an agreement on the implementation of the activity within ten working days.

4. The management body of the special economic zone, on the day of concluding an agreement on the implementation of activities, notifies the authorized body about this, attaching a copy of the agreement on the implementation of activities.

After receiving a notice from the management body of a special economic zone about the conclusion of an agreement on the implementation of activities, the authorized body, within five working days, enters information about the participant in the special economic zone into the unified register of participants in the special economic zone and notifies the management body of the special economic zone about this. The applicant is recognized as a participant in the special economic zone from the date of making the corresponding entry in the unified register of participants in the special economic zone.

5. The management body of the special economic zone within two working days from the date of conclusion of the agreement on the implementation of activities notifies the state revenue authorities about this.

6. State revenue authorities, after receiving a notification from the management body of a special economic zone about the conclusion of an agreement on the implementation of activities, shall register the participant in the special economic zone in the manner established by the legislation of the Republic of Kazakhstan.

7. Based on the concluded agreement on the implementation of activities, a participant in the special economic zone terminates the activities of its separate structural divisions outside the special economic zone.

For participants in the special economic zone in the field of information and communication technologies and innovative technologies, activities outside the territory of the special economic zone are allowed, unless otherwise provided by this Law.

8. The agreement on the implementation of activities is terminated when:

1) abolition of the special economic zone;

2) expiration of the term or early termination agreements on the implementation of activities;

3) other cases provided for by the civil legislation of the Republic of Kazakhstan or the agreement on the implementation of activities.

The management body of the special economic zone notifies the state revenue authorities of the termination of the agreement on the implementation of activities no later than five working days from the date of termination of the agreement on the implementation of activities.

Footnote. Article 11 as amended by the laws of the Republic of Kazakhstan dated December 3, 2013 No. 151-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication); from 06/10/2014 No. 208-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication); from 07.11.2014 No. 248-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication); from 10/27/2015 No. 362-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication); hundred 24.11.2015 No. 419-V No. 122-VI (effective from 01/01/2018).

Article 11-1. Procedure for depriving the status of a participant in a special economic zone

1. The management body of a special economic zone has the right to unilaterally terminate an agreement on the implementation of activities in the event of failure by a participant in the special economic zone to fulfill the obligations specified in the agreement on the implementation of activities. If a participant in a special economic zone fails to fulfill obligations, relevant acts are drawn up, established by the authorized body.

The management body of the special economic zone notifies the participant of the special economic zone about the failure to fulfill the obligations specified in the agreement on the implementation of activities and the need to eliminate the violation within a period of no more than sixty calendar days.

If the participant in the special economic zone fails to take measures to eliminate these comments, the management body of the special economic zone notifies the participant in the special economic zone of the unilateral termination of the agreement on carrying out activities at least ten working days in advance.

2. Within two working days from the date of unilateral termination of the agreement on the implementation of activities, the management body of the special economic zone notifies the participant in the special economic zone, state revenue authorities, the authorized body, as well as local executive bodies of the region, city of republican significance, and the capital.

Local executive bodies of the region, city of republican significance, capital, after receiving a notice of termination of the agreement on the implementation of activities unilaterally terminate the agreement for temporary paid land use (lease) of land plots provided for temporary paid land use (lease) to a participant in the special economic zone, in in the manner prescribed by such agreement.

Footnote. Chapter 3 is supplemented with Article 11-1 in accordance with the Law of the Republic of Kazakhstan dated October 27, 2015 No. 362-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication).

Article 12. Requirements for persons applying to carry out auxiliary activities in the territory of the special economic zone

Persons applying to carry out auxiliary activities in the territory of the special economic zone must meet the following requirements:

1) be a Kazakhstani producer of works and services;

2) an individual entrepreneur and a legal entity must be registered in the manner established by the legislation of the Republic of Kazakhstan, the relevant registration authority (justice, State Corporation"Government for Citizens", the state revenue authority and the statistics authority) on the territory of the Republic of Kazakhstan.

If the above requirements are met, persons applying to carry out auxiliary activities are required to conclude, in accordance with the established procedure, an agreement with a participant in the special economic zone to carry out individual species contract work and services.

Ancillary activities carried out by contractors, by the nature of the work and services, should not coincide with priority activities.

Footnote. Article 12 as amended by the laws of the Republic of Kazakhstan dated November 7, 2014 No. 248-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication); from 10/27/2015 No. 362-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication); from 04/02/2019 No. 241-VI (effective from 07/01/2019).

Article 13. Documents submitted for admission of persons to carry out auxiliary activities

1. Ancillary activities are carried out in accordance with an agreement concluded with a participant in the special economic zone.

2. Individual entrepreneurs and legal entities submit an application to the management body of the special economic zone for admission as a person carrying out an auxiliary activity within three working days after concluding an agreement on the implementation of activities with a participant in the special economic zone.

3. Documents on paper and (or) electronic media are attached to the application according to the list approved by the authorized body.

Footnote. Article 13 as amended by the Law of the Republic of Kazakhstan dated October 27, 2015 No. 362-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication).

Article 14. Grounds and procedure for admitting persons to carry out auxiliary activities

1. Upon receipt of an application for admission as a person carrying out an auxiliary activity, the management body of the special economic zone:

1) checks the compliance of the submitted documents with the list of documents approved by the authorized body;

2) registers the application in the application registration journal. The date of registration of the application is the day of its submission.

2. If the submitted documents comply with the list of documents approved by the authorized body, the person who submitted the application is considered admitted to carry out an auxiliary activity in the territory of the special economic zone.

The management body of the special economic zone, within three working days from the date of registration of the application, notifies the person who submitted the application, as well as the state revenue authority in whose coverage area the special economic zone is located, about the person’s admission to carry out an auxiliary activity in the territory of the special economic zone.

3. If the submitted documents do not comply with the list of documents approved by the authorized body, the management body of the special economic zone returns the application within three working days from the date of registration of the application. Returning an application does not deprive a person of the right to submit a second application after eliminating the deficiencies.

Footnote. Article 14 as amended by the laws of the Republic of Kazakhstan dated September 29, 2014 No. 239-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication); from 07.11.2014 No. 248-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication); from 10/27/2015 No. 362-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication).

Article 15. Provision of public services in the territory of the special economic zone

Suppliers supplying the territory of the special economic zone with electrical, thermal energy, gas, water and providing public utilities, are obliged to provide access to such services similar to other consumers of such services.

Article 16. Abolition of the special economic zone

1. The special economic zone is abolished upon the expiration of the period for which this special economic zone was created. The validity period of the special economic zone is determined by the relevant act of the Government of the Republic of Kazakhstan on the creation of a special economic zone.

2. In the event of a critical level of failure to achieve target indicators, the special economic zone is prematurely abolished by the Government of the Republic of Kazakhstan.

3. After the abolition of the special economic zone, participants in the special economic zone and persons who carried out auxiliary activities, rented land plots in the territory of the special economic zone, when selling these land plots, have the right to purchase in the manner established by the land legislation of the Republic of Kazakhstan.

Footnote. Article 16 as amended by the Law of the Republic of Kazakhstan dated 07/03/2017 No. 86-VI (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication).

Chapter 4. MANAGEMENT OF THE SPECIAL ECONOMIC ZONE

Article 17. Creation of a management body of a special economic zone

1. After the entry into force of the act on the creation of a special economic zone, the Government of the Republic of Kazakhstan or the local executive body of the region, city of republican significance, capital must make a decision on the creation and (or) participation in the creation of a management body of the special economic zone.

2. Creation of a governing body of the special economic zone of the capital in an organizational and legal form government agency carried out in accordance with the legislative acts of the Republic of Kazakhstan.

3. The following persons may be the founders of the management company in the event of the creation of a special economic zone on their initiative:

1) Government of the Republic of Kazakhstan;

2) local executive bodies of the region, city of republican significance, capital;

3) non-state legal entities;

4) foreign legal entities with experience in managing special economic zones in other countries or in the Republic of Kazakhstan.

4. In the case of the creation of a special economic zone on the initiative of the central executive bodies or local executive bodies of the region, city of republican significance, capital, more than fifty percent of the voting shares issued by the management company must belong to the state, unless otherwise established by the act on the creation of the special economic zone.

In the case of the creation of a special economic zone at the initiative of non-state legal entities, the state must own at least twenty-six percent of the voting shares issued by the management company.

Shares of management companies owned by the state can be transferred for trust management to a single coordination center.

5. The first constituent meeting of the management company must be held no later than thirty calendar days from the date of the decision of the Government of the Republic of Kazakhstan on state participation in the creation of the management company.

6. The governing body of the special economic zone is registered at the location of the special economic zone in the manner established by the legislation of the Republic of Kazakhstan on state registration of legal entities and accounting registration of branches and representative offices.

7. Shareholders elect an independent director to the board of directors of the management company from among the persons recommended by the National Chamber of Entrepreneurs of the Republic of Kazakhstan, who ex officio heads the committee of the board of directors on issues strategic planning management company, as well as an independent director from among the persons recommended by the single coordination center.

Footnote. Article 17 as amended by the laws of the Republic of Kazakhstan dated 07/04/2013 No. 130-V (shall be brought into force after ten calendar days after its first official publication); from 10/27/2015 No. 362-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication); from 07/03/2017 No. 86-VI (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication).

Article 18. Functions of the management body of the special economic zone

The functions of the governing body of the special economic zone include:

1) interaction with government agencies on the functioning of special economic zones;

2) provision of land plots for secondary land use or use (sublease) and provision of infrastructure facilities for lease (sublease) to participants in the special economic zone and persons carrying out auxiliary activities;

3) conclusion and termination of agreements on the implementation of activities;

4) submission to the authorized body and the unified coordination center of reporting on the results of the activities of special economic zones in the manner determined by the authorized body, based on annual reports of participants in special economic zones;

5) attracting participants in the special economic zone;

6) attracting investments for the construction of infrastructure facilities and for carrying out other types of activities in special economic zones;

7) implementation of construction of infrastructure facilities in accordance with the approved feasibility study on land plots not transferred to participants in the special economic zone;

8) organization of a reception place for the functioning of the State Corporation "Government for Citizens" on the principle of "one window";

9) confirmation of the actual consumption of imported goods when carrying out activities that meet the goals of creating special economic zones;

10) monitoring the fulfillment of the terms of agreements on the implementation of activities;

11) development of a development plan for a special economic zone;

12) development of a marketing strategy for a special economic zone;

13) conducting marketing research on the creation of new production facilities in the special economic zone;

14) carrying out activities for the development and promotion of special economic zones;

15) providing information support to potential participants of special economic zones, applicants, participants of special economic zones, including organizing meetings of potential participants of special economic zones, applicants, participants of special economic zones with representatives of government bodies, associations of private businesses;

16) attracting investments for the implementation of industrial-innovative and investment projects in a special economic zone;

17) interaction and work with potential participants of special economic zones, applicants, participants of special economic zones on the “one window” principle;

18) provision of utility, logistics and maintenance services;

19) participation in public-private partnership projects.

The functions of an autonomous cluster fund are determined by this Law and the Law

Footnote. Article 18 as amended by the laws of the Republic of Kazakhstan dated June 10, 2014 No. 208-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication); from 10/27/2015 No. 362-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication); from 11/17/2015 No. 408-V (introduced effective from 03/01/2016).

Article 18-1. Legal status single coordination center

1. The activities of the single coordination center are regulated by this Law, the legislation of the Republic of Kazakhstan on state property and joint-stock companies.

2. The property of the single coordination center is formed in accordance with the legislation of the Republic of Kazakhstan.

3. For the purpose of effective and stable development of special economic zones in the Republic of Kazakhstan, a single coordination center has the right to attract and use sources of financing not prohibited by the legislation of the Republic of Kazakhstan.

Footnote. Chapter 4 is supplemented with Article 18-1 in accordance with the Law of the Republic of Kazakhstan dated October 27, 2015 No. 362-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication).

Article 18-2. Powers of a single coordination center

The powers of the single coordination center include:

1) interaction with government bodies, shareholders of management companies, management bodies of special economic zones and participants of special economic zones on issues of registration of participants in special economic zones, distribution of land plots of special economic zones, financing and development of infrastructure of special economic zones;

2) submitting proposals to the authorized body to improve the legislation of the Republic of Kazakhstan on special economic zones;

3) trust management of shares of management companies owned by the state;

4) provision of services for the development and promotion of special economic zones in the Republic of Kazakhstan, including:

monitoring the condition of infrastructure facilities in special economic zones;

development of recommendations (proposals) for the development of development plans for special economic zones and criteria for selecting projects, planning for the financing of governing bodies of special economic zones, development of financing plans (drawing up and consolidation of the budget) of special economic zones, development and implementation of a management model in the governing bodies of special economic zones, internal business processes and corporate documents, improving the activities of management bodies of special economic zones, developing a plan to promote special economic zones, training employees of management bodies of special economic zones;

conducting market analysis and consulting the governing bodies of special economic zones on the development of a marketing strategy for special economic zones;

conducting targeted marketing;

ensuring the promotion of the opportunities of domestic special economic zones to a target group of potential participants in the international market;

providing assistance in attracting potential industry and infrastructure investors to special economic zones;

providing information support for the activities of potential participants in special economic zones, including organizing meetings of potential participants in special economic zones with representatives of government bodies, management bodies of special economic zones, as well as associations of private businesses, holding business forums, exhibitions, conferences and seminars on the topic special economic zones;

carrying out project analysis;

monitoring compliance with the terms of agreements on activities;

providing assistance in achieving target indicators of strategic documents of the authorized body;

5) other types of activities not prohibited by the legislation of the Republic of Kazakhstan.

Footnote. Chapter 4 is supplemented with Article 18-2 in accordance with the Law of the Republic of Kazakhstan dated October 27, 2015 No. 362-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication).

Article 19. Selection of persons to manage the management company

1. The authorized body conducts a competitive selection of persons to manage the management company after submitting a proposal to the Government of the Republic of Kazakhstan to create a special economic zone in accordance with Article 7 of this Law.

2. The competitive selection of persons to manage the management company is carried out by the authorized body together with the relevant interested government bodies and a single coordination center within sixty calendar days from the date of submission of the proposal to create a special economic zone to the Government of the Republic of Kazakhstan.

2-1. In the event of termination of employment relations with the head of the executive body or a person solely performing the functions of the executive body of the management company, the competitive selection of persons to manage the management company is carried out by the authorized body together with the relevant interested government bodies and a single coordination center within fifteen working days from the date of termination of the employment relationship .

3. The procedure for conducting a competitive selection of persons to manage a management company, as well as qualification requirements for them, are determined by the authorized body.

Footnote. Article 19 as amended by the laws of the Republic of Kazakhstan dated September 29, 2014 No. 239-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication); from 10/27/2015 No. 362-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication); from 07/03/2017 No. 86-VI (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication).

Article 20. Rights and obligations of participants in the special economic zone

1. Participants in a special economic zone have the right to:

1) enjoy guarantees of legal protection, tax and other benefits provided for by the legislative acts of the Republic of Kazakhstan for participants in special economic zones;

2) receive land plots and build infrastructure to carry out priority activities in the manner prescribed by this Law;

3) involve in the process of implementing priority types of activities persons carrying out auxiliary activities;

4) determine auxiliary activities;

5) enjoy other rights provided for by the legislative acts of the Republic of Kazakhstan.

2. Participants in the special economic zone are obliged to:

1) submit an annual report on its activities to the management body of the special economic zone;

2) fulfill duties conscientiously and properly, provided for by laws of the Republic of Kazakhstan and the agreement on the implementation of activities.

Article 21. Monitoring the fulfillment of the terms of agreements on the implementation of activities

Monitoring of compliance with the terms of agreements on the implementation of activities is carried out by local executive bodies of the region, city of republican significance, the capital and a single coordination center on the basis of information provided by the governing bodies of special economic zones in the form of reporting, as well as information about participants in special economic zones in accordance with this Law.

The monitoring provided for in subparagraph 10) of Article 18 of this Law is carried out by the management bodies of special economic zones on an ongoing basis.

Footnote. Article 21 as amended by the Law of the Republic of Kazakhstan dated October 27, 2015 No. 362-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication).

Article 22. Financing the activities of the management body of the special economic zone

1. Financing of the activities of the management body of a special economic zone, created in the organizational and legal form of a state institution, is carried out in accordance with the legislative acts of the Republic of Kazakhstan.

2. Financing of the activities of the management company is carried out through:

1) remuneration for services provided by the management company to participants in the special economic zone;

2) targeted debt financing;

3) income from leasing and (or) subleasing infrastructure facilities, land plots, as well as other property;

3-1) funds contributed as authorized capital;

4) other income from the activities of the management company not prohibited by the legislation of the Republic of Kazakhstan.

3. Financing of the activities of the governing body of a special economic zone, created in the organizational and legal form of an autonomous cluster fund, is carried out in accordance with the Law of the Republic of Kazakhstan “On the innovation cluster “Park of Innovative Technologies”.

Footnote. Article 22 as amended by the laws of the Republic of Kazakhstan dated June 10, 2014 No. 208-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication); from 10/27/2015 No. 362-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication).

Article 23. Liquidation of the management body of the special economic zone

1. The management body of a special economic zone, created in the organizational and legal form of a state institution, after the expiration of the validity period or the adoption of a decision on the early abolition of the special economic zone, is liquidated (reorganized) in accordance with the legislative acts of the Republic of Kazakhstan.

2. After the expiration of the special economic zone or a decision on the early abolition of the special economic zone, a decision on the voluntary liquidation of the management company is made general meeting shareholders, which determines the liquidation procedure by agreement with creditors and under their control in accordance with the legislative acts of the Republic of Kazakhstan.

If the shareholders of the management company do not accept a decision on voluntary liquidation, the liquidation of the management company is carried out forcibly.

The forced liquidation of a joint stock company is carried out in the manner prescribed by the Civil Code of the Republic of Kazakhstan.

Chapter 5. LEGAL REGIME AND OPERATING CONDITIONS
SPECIAL ECONOMIC ZONE

Article 24. Special legal regime of the special economic zone

On the territory of the special economic zone, there is a special legal regime for participants in the special economic zone, established by this Law, tax, customs, land legislation of the Republic of Kazakhstan, as well as the legislation of the Republic of Kazakhstan on employment.

Article 25. Taxation of participants in the special economic zone

Participants in the special economic zone are subject to taxes and other obligatory payments to the budget in accordance with tax legislation Republic of Kazakhstan.

Article 26. Customs regulation in special economic zones

1. The customs procedure of a free customs zone operates on the territory of a special economic zone or part of it.

The boundaries of the special economic zone, within which the customs procedure of the free customs zone operates, are determined in accordance with the act of the Government of the Republic of Kazakhstan on the creation of a special economic zone.

2. The customs procedure of a free customs zone is applied in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.

3. The territory of the special economic zone is part of the customs territory of the Eurasian Economic Union.

4. The territory of the special economic zone in which the customs procedure of the free customs zone is applied is a customs control zone.

Customs control on the territory of a special economic zone in which the customs procedure of a free customs zone is applied is carried out by state revenue authorities in accordance with the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan.

5. On the territory of a special economic zone, the limits of which completely or partially coincide with sections of the customs border of the Eurasian Economic Union, goods placed under other customs procedures, including under the customs procedure of duty-free trade, may be located and placed.

Footnote. Article 26 as amended by the laws of the Republic of Kazakhstan dated November 7, 2014 No. 248-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication); from 07/03/2017 No. 86-VI (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication); from 12/26/2017 No. 124-VI (effective from 01/01/2018).

Article 27. Goods placed under the customs procedure of a free customs zone

Goods imported into the territory of a special economic zone in which the customs procedure of a free customs zone is applied are placed under the customs procedure of a free customs zone in the manner and on the conditions determined by the customs legislation of the Eurasian Economic Union and (or) the Republic of Kazakhstan, and are considered as being outside the customs territory of the Eurasian Economic Union for the purposes of applying customs duties, taxes, as well as non-tariff regulation measures.

Footnote. Article 27 as amended by the Law of the Republic of Kazakhstan dated December 26, 2017 No. 124-VI (effective from 01/01/2018).

Article 28. Attracting foreign labor

Footnote. Article 28 is excluded by the Law of the Republic of Kazakhstan dated November 24, 2015 No. 421-V (shall be enforced upon the expiration of ten calendar days after the day of its first official publication).

Article 29. Guarantees of legal protection of participants in the special economic zone

1. Participants in the special economic zone are guaranteed protection of rights and interests, which is ensured by the Constitution of the Republic of Kazakhstan, this Law and other regulatory legal acts of the Republic of Kazakhstan, as well as international treaties ratified by the Republic of Kazakhstan.

2. Forced seizure of the property of a participant in a special economic zone (nationalization, requisition) for state needs is permitted in exceptional cases and in the manner prescribed by the laws of the Republic of Kazakhstan.

3. Participants in a special economic zone have the right, at their discretion, to use income received from carrying out activities in the territory of the special economic zone, after paying taxes and other mandatory payments to the budget in accordance with the tax legislation of the Republic of Kazakhstan.

Article 29-1. Public-private partnership in special economic zones

Public-private partnerships in special economic zones are carried out in accordance with the Law of the Republic of Kazakhstan “On Public-Private Partnerships”.

Footnote. Chapter 5 is supplemented with Article 29-1 in accordance with the Law of the Republic of Kazakhstan dated October 31, 2015 No. 380-V (shall be put into effect upon the expiration of ten calendar days after the day of its first official publication).

Chapter 6. FINAL AND TRANSITIONAL PROVISIONS

Article 30. State control over compliance with the legislation of the Republic of Kazakhstan on special economic zones

Footnote. Article 30 is excluded by the Law of the Republic of Kazakhstan dated May 24, 2018 No. 156-VI (shall be enforced upon the expiration of ten calendar days after the day of its first official publication).

Article 31. Responsibility for violation of the legislation of the Republic of Kazakhstan on special economic zones

Violation of the legislation of the Republic of Kazakhstan on special economic zones entails liability established by the laws of the Republic of Kazakhstan.

Article 32. Transitional provisions

1. Special economic zones created before the entry into force of this Law retain their status until a decision is made on their abolition or the expiration of the period for which this special economic zone was created. Administrations of special economic zones may perform the functions of management companies until the creation of a management company, but no longer than the period determined by the authorized body.

2. Operating companies hired to manage special economic zones created before the entry into force of this Law may perform the functions of management companies until they are transferred to a newly created management company.

Moreover, these operating companies perform the functions of management companies for no more than one year from the date of entry into force of this Law.

The decision to perform the function of a management company hired by an operating company for a special economic zone is made by the authorized body.

3. No later than one year from the date of creation of the management company, the administration of the special economic zone is obliged to transfer to the management company all documents and information related to the special economic zone and necessary for the management company to perform the functions provided for by this Law, after which this administration is subject to abolition.

4. From the date of creation of the management company, contracts concluded between the authorized body and operating companies are subject to termination.

5. For participants in the special economic zone in the field of information and communication technologies and innovative technologies, the requirement to carry out activities on the territory of the special economic zone will not be a prerequisite until January 1, 2028 for the following types of activities:

1) design, development, implementation and production of databases and hardware, design, development, implementation and production software(including prototypes);

2) services for storing and processing information in electronic form using server infocommunication equipment (data center services);

3) carrying out research and development work on the creation and implementation of projects in the field of information and communication technologies.

6. The provisions provided for in paragraphs 1 - 4 of this article do not apply to the special economic zone "Astana - New City".

Footnote. Article 32 as amended by the laws of the Republic of Kazakhstan dated June 10, 2014 No. 208-V (effective from 01/01/2015); dated November 24, 2015 No. 419-V (to come into effect from January 1, 2016); from 12/25/2017 No. 122-VI (effective from 01/01/2018).

Article 33. Procedure for the entry into force of this Law

1. This Law shall come into effect upon the expiration of ten calendar days after its first official publication.

2. The Law of the Republic of Kazakhstan dated July 6, 2007 “On Special Economic Zones in the Republic of Kazakhstan” (Gazette of the Parliament of the Republic of Kazakhstan, 2007, No. 14, Art. 104; 2010, No. 15, Art. 71) shall be declared invalid. .

2. If an international treaty of the Russian Federation establishes rules other than those provided for by this Federal Law, the rules of the international treaty apply.

A special economic zone is a part of the territory of the Russian Federation determined by the Government of the Russian Federation, in which a special regime for carrying out business activities operates.

2. Industrial and production special economic zones are created in areas of the territory that have a common border and whose area is no more than twenty square kilometers. Technology-innovation special economic zones are created in no more than three areas of the territory, total area which is no more than four square kilometers.

2.1. Tourist and recreational special economic zones and port special economic zones are created in one or more areas of the territory determined by the Government of the Russian Federation.

2.2. Port special economic zones are created in areas of the territory adjacent to seaports, river ports open to international traffic and the entry of foreign ships, to airports open to receive and dispatch aircraft performing international air transport, and may include parts of territories and (or) water areas of seaports, river ports, airport areas. Port special economic zones can be created on land plots intended in accordance with the established procedure for the construction, expansion, reconstruction and operation of a seaport, river port, airport. Within the boundaries of port special economic zones, seaport infrastructure facilities may be located in accordance with the Federal Law of November 8, 2007 N 261-FZ “On seaports in the Russian Federation and on amendments to certain legislative acts Russian Federation". Port special economic zones cannot include property complexes intended for boarding passengers on ships, disembarking them from ships and for other passenger services.

2.3. Port special economic zones are created in accordance with Part 2.2 of this article on areas of the territory that have a common border or are united by the water area of ​​a seaport, the water area of ​​a river port and the area of ​​which is no more than fifty square kilometers.

3. A special economic zone, with the exception of the tourist and recreational special economic zone and the port special economic zone, cannot be located in the territories of several municipalities. A special economic zone, with the exception of the tourist and recreational special economic zone and the port special economic zone, should not include the entire territory of any administrative-territorial entity.

1) development of mineral deposits, their extraction, with the exception of the development of deposits of mineral waters, medicinal mud and other natural medicinal resources, their extraction, and metallurgical production, with the exception of the production of other products from ferrous metals, not included in other groups, the production of semi-finished products from aluminum or aluminum alloys, production of castings, in accordance with All-Russian classifier species economic activity;

1. Special economic zones, with the exception of port special economic zones, can only be created on land plots that are in state and (or) municipal ownership.

2. At the time of the creation of an industrial-production special economic zone, the land plots forming its territory should not be in the possession and (or) use of citizens and legal entities, with the exception of land plots that are provided for the placement and use of engineering infrastructure facilities and on where such objects are located.

3. At the time of the creation of a technology-innovative special economic zone, the land plots forming its territory, with the exception of land plots that are provided for the placement and use of engineering infrastructure facilities and on which such facilities are located, should not be owned and (or) used citizens and legal entities, with the exception of educational and (or) research organizations.

3.1. At the time of the creation of the tourist and recreational special economic zone, the land plots forming this zone (including land plots that are provided for the placement and use of engineering, transport, social, innovative and other infrastructure facilities of this zone, housing facilities and on which such objects) may be owned and (or) used by citizens or legal entities. Land plots for the creation of a tourist and recreational special economic zone may relate to forest lands, lands of specially protected areas and objects, including lands of national parks.

3.2. At the time of creation of the port special economic zone, the land plots forming this zone (including land plots provided for the placement and use of engineering, transport, social, innovation and other infrastructure facilities of this zone) may be owned and (or) used citizens or legal entities.

4. At the time of the creation of an industrial and production special economic zone, only objects that are in state and (or) municipal ownership and are not in the possession and (or) use of citizens and legal entities can be located on the land plots forming its territory, with the exception of engineering and transport infrastructure.

5. At the time of the creation of a technology-innovative special economic zone, only objects that are in state and (or) municipal ownership and are not in the possession and (or) use of citizens and legal entities can be located on the land plots forming its territory ( except for engineering and transport infrastructure facilities), with the exception of educational and (or) research organizations.

6. At the time of the creation of a tourist and recreational special economic zone, objects that are in state, municipal, or private ownership may be located on the land plots forming this zone.

7. At the time of creation of the port special economic zone, on the land plots forming the port special economic zone, infrastructure facilities that are in state, municipal, private ownership and which are used in carrying out port activities in accordance with Part 2.2 of Article 10 of this Federal Federal Law may be located. law or activities for the construction, reconstruction and operation of infrastructure facilities of a seaport, river port, airport.

1. The decision to create a special economic zone on the territories of a constituent entity of the Russian Federation and a municipal entity is made by the Government of the Russian Federation and formalized by a resolution of the Government of the Russian Federation.

2. The highest executive body of state power of a constituent entity of the Russian Federation, together with the executive and administrative body of the municipality, submits to the Government of the Russian Federation an application for the creation of a special economic zone with justification for the feasibility and effectiveness of its creation for solving problems of federal, regional and local significance. An application for the creation of a port special economic zone based on the infrastructure of a seaport, river port, airport is accompanied by written consent from the owner or owners of the infrastructure facilities located on the territory intended for the creation of a port special economic zone. The consent of the owner or owners of infrastructure facilities cannot be withdrawn until the conclusion of an agreement on the implementation of activities in the port special economic zone. The procedure for completing and submitting an application for the creation of a special economic zone, including the list of documents attached to the application, is determined by the authorized Government of the Russian Federation federal body executive power.

On special economic zones in the Russian Federation

Chapter 1. General provisions Article 1. Legislation of the Russian Federation on special economic zones Article 2. The concept of a special economic zone Article 3. The purposes of creating special economic zones Article 4. Types of special economic zones Article 5. Conditions for the creation of special economic zones Chapter 2. Creation and termination of the existence of special economic zones Article 6. Creation and termination of the existence of special economic zones Chapter 3. Management of special economic zones Article 7. Management bodies of special economic zones Article 8. Powers of management bodies of special economic zones Chapter 4. Legal status of residents of a special economic zone Article 9. Resident of a special economic zone Article 10. The procedure for carrying out business activities on the territory of a special economic zone Article 11. Activities of state control bodies on the territory of a special economic zone Chapter 5. Agreement on the conduct of industrial and production activities Article 12. Subject of the agreement on the conduct of industrial and production activities Article 13. Documents necessary for concluding an agreement on the conduct of industrial and production activities Article 14. The procedure for concluding an agreement on the conduct of industrial and production activities Article 15. Form of an agreement on the conduct of industrial and production activities Article 16. Validity of the agreement on the conduct of industrial and production activities Article 17. Procedure state examination of design documentation and state examination results of engineering surveys Article 18. Changes in the terms of the agreement on the conduct of industrial and production activities Article 19. Termination of the agreement on the conduct of industrial and production activities Article 20. Termination of the agreement on the conduct of industrial and production activities Article 21. Consequences of termination of the agreement on the conduct of industrial and production activities activities Chapter 6. Agreement on the conduct of technology-innovation activities Article 22. Subject of the agreement on the conduct of technology-innovation activities Article 23. Documents required for concluding an agreement on the conduct of technology-innovation activities Article 24. Procedure for concluding an agreement on the conduct of technology-innovation activities Article 25. Form of an agreement on the conduct of technology-innovation activities Article 26. Validity period of the agreement on the conduct of technology-innovation activities Article 27. The procedure for conducting state examination of design documentation and state examination of the results of engineering surveys Article 28. Changing the terms of the agreement on conducting technology-innovation activities Article 29. Termination of the agreement on the conduct of technology-innovation activities Article 30. Termination of the agreement on the conduct of technology-innovation activities Article 31. Consequences of termination of the agreement on the conduct of technology-innovation activities Chapter 6.1. Agreement on the implementation of tourism and recreational activities Article 31.1. Subject of the agreement on the implementation of tourism and recreational activities Article 31.2. Documents required for concluding an agreement on the implementation of tourist and recreational activities Article 31.3. The procedure for concluding an agreement on the implementation of tourist and recreational activities Article 31.4. Form of agreement on the implementation of tourist and recreational activities Article 31.5. Duration of the agreement on the implementation of tourist and recreational activities Article 31.6. The procedure for conducting state examination of design documentation and state examination of engineering survey results Article 31.7. Changing the terms of the agreement on the implementation of tourist and recreational activities Article 31.8. Termination of the agreement on the implementation of tourist and recreational activities Article 31.9. Termination of an agreement on the implementation of tourist and recreational activities Article 31.10. Consequences of termination of the agreement on the implementation of tourism and recreational activities Chapter 6. 2. Agreement on carrying out activities in the port special economic zone Article 31.11. Subject of the agreement on carrying out activities in the port special economic zone Article 31.12. Documents required for concluding an agreement on carrying out activities in a port special economic zone Article 31.13. The procedure for concluding an agreement on carrying out activities in a port special economic zone Article 31.14. Form of agreement on carrying out activities in a port special economic zone Article 31.15. Duration of the agreement on carrying out activities in the port special economic zone Article 31.16. The procedure for conducting state examination of design documentation and state examination of engineering survey results Article 31.17. Changing the terms of the agreement on carrying out activities in the port special economic zone Article 31.18. Termination of the agreement on the implementation of activities in the port special economic zone Article 31.19. Termination of an agreement on carrying out activities in a port special economic zone Article 31.20. Consequences of termination of the agreement on the implementation of activities in the port special economic zone Chapter 7. The procedure for the provision of land plots located within the boundaries of the special economic zone, and the procedure for using these land plots Article 32. Land use regime in the special economic zone Article 33. Land lease agreement Article 34. Rent Article 35. Disposal of a land plot within the boundaries of a special economic zone Chapter 8. Taxation of residents of special economic zones and customs regime in special economic zones Article 36. Taxation of residents of special economic zones Article 37. Customs regime of a free customs zone Chapter 9. Guarantees provided to residents of special economic zones economic zones Federal Law No. 240-FZ of October 30, 2007 amended Article 38 of this Federal Law Article 38. Guarantee against adverse changes in the legislation of the Russian Federation on taxes and fees Article 39. The procedure for resolving disputes Chapter 10. Final provisions Article 40. Termination of the existence of special economic zones and free economic zones Article 41. Entry into force of this Federal Law

Chapter 1. General provisions

Article 1. Legislation of the Russian Federation on special economic zones

1. The legislation of the Russian Federation on special economic zones consists of this Federal Law, decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation and other normative legal acts adopted in accordance with them.2. If an international treaty of the Russian Federation establishes rules other than those provided for by this Federal Law, the rules of the international treaty apply.

Article 2. The concept of a special economic zone

A special economic zone is a part of the territory of the Russian Federation determined by the Government of the Russian Federation, in which a special regime for carrying out business activities operates. Federal Law of June 3, 2006 N 76-FZ Article 3 is set out in new edition, which comes into force 30 days after the official publication of this Federal Law

Article 3. Purposes of creating special economic zones

Special economic zones are created for the purpose of developing manufacturing sectors of the economy, high-tech industries, production of new types of products, transport infrastructure, as well as tourism and the health resort sector. Federal Law No. 240-FZ of October 30, 2007 amended Article 4 of this Federal LawFederal Law No. 76-FZ of June 3, 2006 amended Article 4, which comes into force 30 days after the official publication of this Federal Law

Article 4. Types of special economic zones

1. Special economic zones of the following types may be created on the territory of the Russian Federation: 1) industrial-production special economic zones; 2) technology-innovation special economic zones. 3) tourist and recreational special economic zones. 4) port special economic zones. 2. Industrial and production special economic zones are created in areas of the territory that have a common border and whose area is no more than twenty square kilometers. Technology-innovation special economic zones are created in no more than two sections of the territory, the total area of ​​which is no more than three square kilometers. 2.1. Tourist and recreational special economic zones and port special economic zones are created in one or more areas of the territory determined by the Government of the Russian Federation.2.2. Port special economic zones are created in the territories of seaports and river ports open to international traffic and the entry of foreign ships, territories of airports open for the reception and departure of aircraft performing international air transportation, as well as in territories intended in accordance with the established procedure for construction, reconstruction and operation of a seaport, river port, airport. Port special economic zones cannot include property complexes intended for boarding passengers on ships, disembarking them from ships and for other passenger services.2.3. Port special economic zones are created in accordance with Part 2.2 of this article in areas of the territory that have a common border and the area of ​​which is no more than fifty square kilometers. Regulation of issues regarding the increase in the specified area is carried out by decree of the Government of the Russian Federation. 3. A special economic zone, with the exception of a tourist and recreational special economic zone, cannot be located on the territories of several municipalities. A special economic zone, with the exception of the tourist and recreational special economic zone and the port special economic zone, should not include the entire territory of any administrative-territorial entity. 4. In the special economic zone, with the exception of the tourist and recreational special economic zone, the placement of housing facilities is not allowed.5. On the territory of the special economic zone it is not allowed: 1) development of mineral deposits, their extraction, with the exception of the development of deposits of mineral waters, medicinal mud and other natural medicinal resources, their extraction, and metallurgical production in accordance with the All-Russian Classifier of Types of Economic Activities; 2) processing of minerals, with the exception of industrial bottling of mineral waters, other use of natural medicinal resources, and processing of scrap non-ferrous and ferrous metals; 3) production and processing of excisable goods (except for cars and motorcycles). 6. The Government of the Russian Federation may determine other types of activities, the implementation of which is not permitted in the special economic zone. Federal Law No. 240-FZ of October 30, 2007 amended Article 5 of this Federal LawFederal Law No. 76-FZ of June 3, 2006 amended Article 5, which comes into force 30 days after the official publication of this Federal Law

Article 5. Conditions for the creation of special economic zones

1. Special economic zones, with the exception of port special economic zones, can be created only on land plots that are in state and (or) municipal ownership.2. At the time of the creation of an industrial-production special economic zone, the land plots forming its territory should not be in the possession and (or) use of citizens and legal entities, with the exception of land plots that are provided for the placement and use of engineering infrastructure facilities and on which they are located such objects.3. At the time of the creation of a technology-innovation special economic zone, the land plots forming its territory, with the exception of land plots that are provided for the placement and use of engineering infrastructure facilities and on which such facilities are located, should not be in the possession and (or) use of citizens and legal entities, with the exception of educational and (or) research organizations. 3.1. At the time of the creation of the tourist and recreational special economic zone, the land plots forming this zone (including land plots that are provided for the placement and use of engineering, transport, social, innovative and other infrastructure facilities of this zone, housing facilities and on which such objects) may be owned and (or) used by citizens or legal entities. Land plots for the creation of a tourist and recreational special economic zone may relate to forest lands, lands of specially protected areas and objects, including lands of national parks. 3.2. At the time of creation of the port special economic zone, the land plots forming this zone (including land plots provided for the placement and use of engineering, transport, social, innovation and other infrastructure facilities of this zone) may be owned and (or) used citizens or legal entities.4. At the time of the creation of an industrial-production special economic zone, only objects that are in state and (or) municipal ownership and are not in the possession and (or) use of citizens and legal entities can be located on the land plots forming its territory, with the exception of engineering and transport infrastructure facilities.5. At the time of the creation of a technology-innovation special economic zone, only objects that are in state and (or) municipal ownership and are not in the possession and (or) use of citizens and legal entities (except for objects) can be located on land plots forming its territory engineering and transport infrastructures), with the exception of educational and (or) research organizations. 6. At the time of the creation of a tourist and recreational special economic zone, objects that are in state, municipal, or private ownership may be located on the land plots forming this zone.7. At the time of creation of the port special economic zone, infrastructure facilities that are in state, municipal, or private ownership and which are used in carrying out port activities in accordance with Part 2.2 of Article 10 of this Federal Law or activities for the construction, reconstruction and operation of infrastructure facilities of a seaport, river port, airport.

Chapter 2. Creation and termination of special economic zones

Federal Law of July 23, 2008 N 160-ФЗ Article 6 of this Federal Law has been amended, coming into force on January 1, 2009. Federal Law of October 30, 2007 N 240-ФЗ Article 6 of this Federal Law has been amended N 76-ФЗ Article 6 has been amended to come into force 30 days after the official publication of this Federal Law

Article 6. Creation and termination of the existence of special economic zones

1. The decision to create a special economic zone on the territories of a constituent entity of the Russian Federation and a municipal entity is made by the Government of the Russian Federation and formalized by a resolution of the Government of the Russian Federation.2. The highest executive body of state power of a constituent entity of the Russian Federation, together with the executive and administrative body of the municipality, submits to the Government of the Russian Federation an application for the creation of a special economic zone with justification for the feasibility and effectiveness of its creation for solving problems of federal, regional and local significance. An application for the creation of a port special economic zone based on the infrastructure of a seaport, river port, airport is accompanied by written consent from the owner or owners of the infrastructure facilities located on the territory intended for the creation of a port special economic zone. The consent of the owner or owners of infrastructure facilities cannot be withdrawn until the conclusion of an agreement on the implementation of activities in the port special economic zone. The procedure for completing and submitting an application for the creation of a special economic zone, including the list of documents attached to the application, is determined by the federal executive body authorized by the Government of the Russian Federation.3. The selection of applications for the creation of special economic zones of one type is carried out on the basis of a competitive selection. The regulations on holding a competition for the selection of applications are approved by the federal executive body authorized by the Government of the Russian Federation.4. The Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, the executive and administrative body of the municipality in whose territories a special economic zone is being created, within thirty days from the date the Government of the Russian Federation makes a decision on the creation of a special economic zone, enter into an agreement (hereinafter referred to as the agreement on the creation of a special economic zone), which establishes: 1) the volume and timing of financing the creation of engineering, transport, social, innovation and other infrastructure of the special economic zone at the expense of the federal budget, the budget of a constituent entity of the Russian Federation, local budget;2) a plan for the development and corresponding material and technical equipment of the special economic zone and the adjacent territory; 3) a set of measures to develop a long-term plan for the development of the special economic zone and the procedure for their financing; 4) rights to property created at the expense of the federal budget, the budget of a constituent entity of the Russian Federation, the local budget in accordance with the plan for the development and material and technical equipment of the special economic zone and the adjacent territory and located within the boundaries of the special economic zone, as well as to objects infrastructures of this zone, located on the territory adjacent to the special economic zone and directly connected with it; 5) the procedure for managing real estate and infrastructure facilities created at the expense of the federal budget, the budget of a constituent entity of the Russian Federation, the local budget and located within the boundaries of the special economic zone, as well as the procedure for the operation and maintenance of such facilities, including the implementation of their major repairs; 6) the procedure for owning, using and disposing of property created at the expense of the federal budget, the budget of a constituent entity of the Russian Federation, the local budget and located within the boundaries of a special economic zone, after the termination of the existence of a special economic zone; 7) the obligations of state authorities of a constituent entity of the Russian Federation to provide tax benefits residents of a special economic zone; 8) the procedure for forming the supervisory board of a special economic zone; 9) the obligations of the executive body of state power of a constituent entity of the Russian Federation to delegate to the federal executive body authorized to carry out the functions of managing special economic zones, powers to manage and dispose of land plots and others objects of real estate within the boundaries of the special economic zone for the period of its existence; 10) obligations of the executive and administrative body of the municipality to transfer to the federal executive body authorized to carry out the functions of managing special economic zones, the right to manage and dispose of land plots and other real estate located in municipal ownership, within the boundaries of a special economic zone for the period of its existence; 11) other conditions provided for by this Federal Law.5. Infrastructure facilities of a special economic zone can be created from other sources.6. A special economic zone, with the exception of a port special economic zone, is created for twenty years. Port special economic zones are created for forty-nine years. The existence of a special economic zone cannot be extended. 7. Early termination of the existence of a special economic zone is allowed only if: 1) this is caused by the need to protect the life and health of people, protect nature and cultural values, ensure the defense of the country and the security of the state; 2) within three years from the date of creation of the special economic zone, not a single agreement has been concluded on the implementation (conduct) of industrial-production, technology-innovative, tourist-recreational activities and (or) activities in the port special economic zone, or all previously concluded agreements have been terminated ; 3) for three consecutive years in the special economic zone its residents do not carry out industrial-production, technology-implementation, tourist-recreational activities or activities for the construction, reconstruction and operation of infrastructure facilities of a seaport, river port, airport.8. The decision on the early termination of the existence of a special economic zone is made by the Government of the Russian Federation.

Chapter 3. Management of special economic zones

N 76-ФЗ Article 7 has been amended to come into force 30 days after the official publication of this Federal Law

Article 7. Management bodies of special economic zones

1. The development of a unified state policy in the field of creation and operation of special economic zones is entrusted to the authorized federal executive body (hereinafter referred to as the federal executive body authorized to carry out the functions of legal regulation in the field of creation and operation of special economic zones).2. Management of special economic zones is entrusted to the federal executive body authorized to carry out the functions of managing special economic zones, and its territorial bodies.3. The federal executive body authorized to carry out the functions of managing special economic zones and its territorial bodies (hereinafter also referred to as the management bodies of special economic zones) constitute a single centralized system for managing special economic zones. Financing of expenses for the maintenance of the federal executive body authorized to carry out the functions of managing special economic zones and its territorial bodies is carried out from the federal budget.4. To coordinate the activities of federal executive authorities, executive authorities of a constituent entity of the Russian Federation, the executive and administrative body of a municipal entity, economic entities for the development of a special economic zone, control over the implementation of the agreement on the creation of a special economic zone, control over the expenditure of budget funds allocated for the development of territory, as well as to review and approve long-term plans for the development of the special economic zone and control the implementation of these plans, a supervisory board of the special economic zone is created.5. The supervisory board of a special economic zone includes representatives of the federal executive body authorized to carry out the functions of managing special economic zones and its corresponding territorial body, a representative of the executive body of state power of a constituent entity of the Russian Federation, a representative of the executive administrative body of a municipal formation, representatives of residents of a special economic zone zones and other organizations.6. In addition to the persons specified in Part 5 of this article, the supervisory board of a technology-innovation special economic zone may include representatives of educational and research organizations operating within the boundaries of the municipality on whose territory the special economic zone is located. 7. The powers of the supervisory board of a special economic zone are determined by the Regulations on the supervisory board of a special economic zone, approved by the Government of the Russian Federation. Federal Law No. 240-FZ of October 30, 2007 amended Article 8 of this Federal LawFederal Law No. 76-FZ of June 3, 2006 amended Article 8, which comes into force 30 days after the official publication of this Federal Law

Article 8. Powers of management bodies of special economic zones

1. Management bodies of special economic zones: 1) register legal entities and individual entrepreneurs as residents of the special economic zone and maintain a register of residents of the special economic zone; 2) issue, at the request of a resident of the special economic zone or at the request of interested parties, extracts from the register of residents of the special economic zone economic zone; 3) submit to the federal executive body authorized to carry out the functions of legal regulation in the field of creation and operation of special economic zones, a report on the results of the functioning of special economic zones annually no later than July 1 of the year following the reporting one; 4) carry out control over the execution by a resident of a special economic zone of an agreement on the implementation of industrial-production, technology-implementation, tourist-recreational activities or activities in a port special economic zone in the manner established by the federal executive body authorized to carry out the functions of legal regulation in the field of creation and functioning of special economic zones; Federal Law No. 160-FZ of July 23, 2008 introduced amendments to paragraph 5 of Part 1 of Article 8 of this Federal Law, which come into force on January 1, 2009. 5) publish at least once a quarter in print and electronic media, determined by the federal executive body authorized by the Government of the Russian Federation, information on the availability of unleased land plots, state and (or) municipal property in the territory of the special economic zone; 6) issue, at the request of a resident of a special economic zone, invitations to enter the Russian Federation foreign citizens for the purpose of carrying out work activities; 7) independently perform the functions of a state customer for the preparation of documentation for the planning of territory within the boundaries of a special economic zone and the creation of engineering, transport, social, innovation and other infrastructure of this zone at the expense of the federal budget, the budget of a constituent entity of the Russian Federation, the local budget or transfer the performance of these functions in the manner established by the federal executive body authorized to carry out the functions of legal regulation in the field of creation and operation of special economic zones, a joint-stock company, one hundred percent of the shares of which belongs to the Russian Federation;8) manage and dispose of land plots and other real estate located within the boundaries of a special economic zone and being in state and (or) municipal ownership, in the manner established by the agreement on the creation of a special economic zone;9) ensure the examination of project documentation; 10) issue construction permits, and also receive technical specifications connection to engineering and technical support networks and transfer these conditions and construction permits to individual entrepreneurs, legal entities carrying out construction or reconstruction; 11) exercise other powers provided for by this Federal Law. 2. The management bodies of special economic zones, in order to fulfill their functions of creating, at the expense of the federal budget, the budget of a constituent entity of the Russian Federation, the local budget, real estate objects located within the boundaries of the special economic zone and in the adjacent territory, and the management of these and previously created objects have the right attract a joint stock company, one hundred percent of the shares of which belongs to the Russian Federation, or a management company in the manner established by the federal executive body authorized to carry out the functions of legal regulation in the field of creation and operation of special economic zones.

Chapter 4. Legal status of residents of the special economic zone

N 240-ФЗ Article 9 of this Federal Law has been amended Federal Law of June 3, 2006 N 76-ФЗ Article 9 has been amended to come into force 30 days after the official publication of this Federal Law

Article 9. Resident of a special economic zone

1. A commercial organization is recognized as a resident of an industrial-production special economic zone, with the exception of unitary enterprise , registered in accordance with the legislation of the Russian Federation on the territory of the municipality within the boundaries of which the special economic zone is located, and which has entered into an agreement with the management bodies of the special economic zones on the conduct of industrial and production activities in the manner and under the conditions provided for by this Federal Law.2. A resident of a technology-innovation special economic zone is an individual entrepreneur or commercial organization, with the exception of a unitary enterprise, registered in accordance with the legislation of the Russian Federation on the territory of the municipality within the boundaries of which the special economic zone is located, and which have concluded an agreement on the management of special economic zones with the authorities of the special economic zone. technological innovation activities in the manner and under the conditions provided for by this Federal Law. 2.1. Residents of a tourist and recreational special economic zone are recognized as an individual entrepreneur, a commercial organization (with the exception of a unitary enterprise), registered in accordance with the legislation of the Russian Federation on the territory of the municipal entity within the boundaries of which the special economic zone is located (on the territory of one of the municipalities, if the tourist recreational special economic zone is located on the territories of several municipalities), and have concluded an agreement with the governing bodies of special economic zones on the implementation of tourist and recreational activities in the manner and under the conditions provided for by this Federal Law.2.2. A resident of a port special economic zone is a commercial organization, with the exception of a unitary enterprise, registered in accordance with the legislation of the Russian Federation on the territory of the municipal entity within the boundaries of which the special economic zone is located (on the territory of one of the municipalities, if the port special economic zone is located in the territories of several municipal formations), and has concluded an agreement with the management bodies of special economic zones on the implementation of activities in the port special economic zone in the manner and under the conditions provided for by this Federal Law.3. An individual entrepreneur or commercial organization is recognized as a resident of a special economic zone from the date of making the corresponding entry in the register of residents of the special economic zone. 4. The management bodies of special economic zones make an entry in the register of residents of the special economic zone about the registration of the specified person within three days from the date of signing with him an agreement on the implementation (conduct) of industrial-production, technology-innovative, tourist-recreational activities or activities in the port special economic zone.5. The management bodies of special economic zones issue the resident of the special economic zone a certificate certifying the registration of the person as a resident of the special economic zone. The form of the certificate is approved by the federal executive body authorized to carry out the functions of legal regulation in the field of creation and operation of special economic zones.6. The management bodies of special economic zones report information about the registration of a person as a resident of a special economic zone to the tax and customs authorities within the day following the day of registration. 7. The management bodies of special economic zones submit to the customs and tax authorities, within the time limits specified in part 6 of this article, a copy of the agreement on the implementation (conduct) of industrial-production, technology-innovative, tourist-recreational activities or activities in the port special economic zone. 8. Deprivation of a person’s status as a resident of a special economic zone is allowed only in court in cases provided for by this Federal Law, and entails the termination of the agreement on the implementation (conduct) of industrial-production, technical-innovative, tourist-recreational activities or activities in the port special economic zone.9. The management bodies of special economic zones make an entry in the register of residents of a special economic zone about depriving a person of the status of a resident of a special economic zone within three days from the date of receipt of a court decision that has entered into legal force on depriving a person of the status of a resident of a special economic zone.10. The management bodies of special economic zones report information about the deprivation of a person’s status as a resident of a special economic zone to the tax and customs authorities within the day following the day the corresponding entry is made in the register of residents of a special economic zone. Federal Law No. 240-FZ of October 30, 2007 amended Article 10 of this Federal LawFederal Law No. 76-FZ of June 3, 2006 amended Article 10, which comes into force 30 days after the official publication of this Federal Law

Article 10. The procedure for carrying out business activities on the territory of a special economic zone

1. A resident of an industrial and production special economic zone has the right to conduct only industrial and production activities on the territory of the special economic zone within the limits provided for by the agreement on the conduct of industrial and production activities. For the purposes of this Federal Law, industrial production activities mean the production and (or) processing of goods (products) and their sale.2. A resident of a technology-innovation special economic zone has the right to conduct only technology-innovation activities on the territory of the special economic zone within the limits provided for by the agreement on the conduct of technology-innovation activities. For the purposes of this Federal Law, technology development activities mean the creation and sale of scientific and technical products, bringing them to industrial use, including the manufacture, testing and sale of pilot batches, as well as the creation software products, systems for collecting, processing and transmitting data, distributed computing systems and providing services for the implementation and maintenance of such products and systems. 2.1. A resident of a tourist and recreational special economic zone has the right to carry out only tourist and recreational activities in the special economic zone within the limits provided for by the agreement on the implementation of tourist and recreational activities. For the purposes of this Federal Law, tourism and recreational activities mean the activities of legal entities and individual entrepreneurs in the construction, reconstruction, and operation of facilities tourism industry, facilities intended for sanatorium treatment, medical rehabilitation and recreation of citizens, as well as tourism activities and activities for the development of deposits of mineral waters, medicinal mud and other natural medicinal resources, their extraction and use, including activities for sanatorium treatment and disease prevention, medical rehabilitation, organization of recreation for citizens, industrial bottling of mineral waters.2.2. A resident of a port special economic zone has the right to carry out only port activities in the special economic zone, as well as, in cases stipulated by the agreement on the implementation of activities in the port special economic zone, activities related to the construction, reconstruction and operation of infrastructure facilities of a seaport, river port, airport. For the purposes of this Federal Law, port activities mean the following activities carried out in the territories of seaports, river ports, airports: 1) loading and unloading operations; 2) warehousing and storage of goods, as well as the provision of freight forwarding services; 3) supply and equipment ships or aircraft, including ship supplies, on-board supplies, equipment of ships or aircraft; 4) repair, maintenance, modernization of marine and river boats, aircraft, aviation equipment, including aircraft engines and other components; 5) processing of aquatic biological resources; 6) operations for preparing goods for sale and transportation (packaging, sorting, repackaging, batch division, labeling and similar operations) ;7) simple assembly and other operations, the implementation of which does not significantly change the condition of the goods, in accordance with the list approved by the Government of the Russian Federation;8) exchange trade in goods;9) wholesale goods;10) ensuring the functioning of infrastructure facilities of the port special economic zone.2.3. Construction, reconstruction and operation of infrastructure facilities in protective forests located within the boundaries of the tourist-recreational special economic zone are permitted in accordance with the intended purpose of the lands on which these forests are located, if in terms of arrangement and material and technical equipment of the tourist-recreational The special economic zone defines the zones of planned forest development, within the boundaries of which the construction, reconstruction and operation of infrastructure facilities are envisaged.3. Individual entrepreneurs and commercial organizations who are not residents of the special economic zone have the right to carry out business activities in the special economic zone, with the exception of the port special economic zone, in accordance with the legislation of the Russian Federation.4. A resident of a special economic zone has no right to have branches and representative offices outside the territory of the special economic zone. Federal Law No. 76-FZ of June 3, 2006 amended Article 11, which comes into force 30 days after the official publication of this Federal Law

Article 11. Activities of state control bodies in the territory of a special economic zone

1. Federal executive bodies authorized to carry out state control (supervision) (hereinafter also referred to as bodies state control(supervision), has the right to carry out control measures in relation to residents of the special economic zone in accordance with Federal Law of August 8, 2001 No. 134-FZ “On the protection of the rights of legal entities and individual entrepreneurs during state control (supervision)”, taking into account the provisions provided for in this article.2. Control measures, with the exception of tax and customs control carried out by officials of the tax and customs authorities of the Russian Federation, are carried out by state control (supervision) bodies in the form of planned comprehensive inspections, taking into account the provisions provided for in this article.3. Scheduled comprehensive inspections are carried out by state control (supervision) bodies in agreement with the management bodies of special economic zones. Scheduled comprehensive inspections are carried out on the basis of a decision issued by the management authorities of special economic zones. The decision to conduct a scheduled comprehensive inspection must indicate its subject and the period that is subject to inspection.4. The duration of scheduled comprehensive inspections cannot exceed two weeks.5. If, during a planned comprehensive inspection, violations by a resident of a special economic zone of the legislation of the Russian Federation are identified, officials of state control (supervision) bodies issue an order to the resident of the special economic zone to eliminate the violations. A copy of the order to eliminate violations no later than three days from the date of drawing up the report on the results of the scheduled comprehensive inspection is handed over to the resident of the special economic zone or his representative against signature or transmitted in another way indicating the date of receipt of the order by the resident of the special economic zone or his representative. If it is impossible to serve an order to eliminate violations using the above methods to a resident of a special economic zone or his representative, it is sent by mail by registered mail and shall be deemed received six days after it is sent.6. State control (supervision) bodies conduct an extraordinary inspection of a resident of a special economic zone after two months from the date of issuance of the order to eliminate violations. If a resident of a special economic zone fails to comply with the order to eliminate violations before an extraordinary inspection, the person may be deprived of the status of a resident of the special economic zone by a court decision based on an application from the management bodies of the special economic zones.7. Extraordinary inspections are carried out in agreement with the management bodies of special economic zones. The period for conducting an extraordinary inspection cannot exceed one week.8. A resident of a special economic zone, when a state control (supervision) body conducts a planned comprehensive inspection, has the right: 1) to be present during control activities, to give explanations on issues related to the subject of the inspection; 2) to receive information, the provision of which is provided for by the regulatory legal acts of the Russian Federation ;3) get acquainted with the results of control measures and indicate in the acts about your familiarization, agreement or disagreement with them, as well as with individual actions officials bodies of state control (supervision);4) appeal the actions (inaction) of officials of bodies of state control (supervision) in administrative and (or) judicial procedure in accordance with the legislation of the Russian Federation.9. Tax and customs authorities of the Russian Federation carry out tax and customs control on the territory of the special economic zone in accordance with the legislation of the Russian Federation and notify the management authorities of special economic zones about identified violations. In case of two or more significant violations by a resident of a special economic zone of tax and (or) customs legislation, the person may be deprived of the status of a resident of a special economic zone based on the results of the court's consideration of the application of the management bodies of the special economic zones.

Chapter 5. Agreement on the conduct of industrial and production activities

Federal Law of June 3, 2006 N 76-ФЗ Article 12 has been amended to come into force 30 days after the official publication of this Federal Law

Article 12. Subject of the agreement on the conduct of industrial and production activities

1. Under an agreement on the implementation (conduct) of industrial and production activities, a resident of a special economic zone undertakes, during the term of the agreement, to carry out industrial and production activities in the special economic zone, which are provided for by the agreement, including making investments in the amount and within the time frames provided for agreement, and the management bodies of special economic zones undertake, within the period specified in the agreement, to conclude a lease agreement with the resident of the special economic zone for a land plot located within the boundaries of the special economic zone and undergone cadastral registration at the expense of the resident, for the implementation of industrial and production activities for the period of validity agreement, unless a shorter period is declared by the resident. Approximate form Land lease agreements and the methodology for calculating rent are established by the federal executive body authorized to carry out the functions of legal regulation in the field of creation and operation of special economic zones. Rent and other payments for leased land go to the budget of the appropriate level budget system Russian Federation in accordance with the legislation of the Russian Federation. 2. Under an agreement on the conduct of industrial and production activities, a resident of a special economic zone is obliged to make capital investments in rubles in an amount equivalent to at least ten million euros (with the exception of intangible assets) at the rate Central Bank of the Russian Federation on the day of submitting an application for concluding an agreement on the conduct of industrial and production activities to the management bodies of special economic zones. In this case, a resident of a special economic zone is obliged to make capital investments in rubles in an amount equivalent to at least one million euros (excluding intangible assets) at the exchange rate of the Central Bank of the Russian Federation on the day of submitting an application for concluding an agreement on the conduct of industrial and production activities to the management bodies of special economic zones, within a year from the date of conclusion of the said agreement.3. Lost power.4. The agreement on the conduct of industrial and production activities must provide for the deadline for the resident to submit to the management bodies of special economic zones the project documentation necessary for the implementation of the activities provided for in the business plan, for its examination.5. A resident of a special economic zone does not have the right to transfer his rights and obligations under an agreement on conducting industrial production activities to another person.6. The standard form of an agreement on the conduct of industrial and production activities is approved by the federal executive body authorized to carry out the functions of legal regulation in the field of creation and operation of special economic zones.

Article 13. Documents required for concluding an agreement on the conduct of industrial and production activities

1. A person intending to obtain the status of a resident of a special economic zone submits to the management authorities of special economic zones an application for concluding an agreement on the conduct of industrial and production activities, which must contain: 1) information about the intended activities of the applicant corresponding to the type of special economic zone; 2) information on the area of ​​land required for the applicant’s proposed activities; 3) information on the expected volumes capital investments, including the volume of capital investments within a year from the date of conclusion of the agreement on the conduct of industrial and production activities. 2. The applicant attaches to the application for concluding an agreement on the conduct of industrial and production activities: 1) a copy of the certificate of state registration; 2) a copy of the certificate of registration in tax authority;3) a copy of the constituent documents;4) a business plan, the form of which is established by the federal executive body authorized to carry out the functions of legal regulation in the field of creation and operation of special economic zones;5) a positive conclusion on the business plan submitted by the applicant, prepared bank or other credit institution, meeting the criteria established by the federal executive body authorized to carry out the functions of legal regulation in the field of creation and operation of special economic zones.3. The documents specified in parts 1 and 2 of this article are accepted by the management bodies of special economic zones according to the inventory. A copy of the inventory with a note on the date of receipt of documents is sent (handed) to the applicant by the management bodies of special economic zones.4. The management bodies of special economic zones accept and send to the applicant no later than ten working days after receiving the documents specified in parts 1 and 2 of this article, one of the following decisions: 1) on concluding an agreement on the conduct of industrial and production activities within the period specified in Part 1 Article 14 of this Federal Law; 2) on the refusal to conclude an agreement on the conduct of industrial and production activities, indicating the reasoned grounds for the refusal.5. Refusal to conclude an agreement on the conduct of industrial and production activities is permitted in the event of: 1) failure by a person to provide the documents specified in parts 1 And 2 of this article; 2) the absence of a free plot of land on the territory of the special economic zone that meets the conditions specified in the application for concluding an agreement on the conduct of industrial and production activities; 3) the inconsistency of the applicant’s proposed activities with the types of activities the implementation of which is permitted in the territory of the special economic zone;4 ) non-compliance of the expected volume of capital investments with the requirements established part 2 of article 12 of this Federal Law; 5) non-compliance of the business plan with the conditions specified in the application for concluding an agreement on the conduct of industrial production activities.6. The decision of the management bodies of special economic zones to refuse to conclude an agreement on the conduct of industrial and production activities can be appealed in court.

Article 14. Procedure for concluding an agreement on the conduct of industrial and production activities

1. The management bodies of special economic zones prepare and conclude an agreement with the applicant on the conduct of industrial and production activities within ten working days from the date of the decision to conclude an agreement with the applicant on the conduct of industrial and production activities.2. The agreement on the conduct of industrial and production activities comes into force from the date of its signing by the parties.

Article 15. Form of agreement on the conduct of industrial and production activities

An agreement on the conduct of industrial and production activities is concluded in writing by drawing up one document signed by the parties.

Article 16. Duration of the agreement on the conduct of industrial and production activities

An agreement on the conduct of industrial and production activities is concluded for a period not exceeding the period remaining until the termination of the existence of the special economic zone. Federal Law No. 232-FZ of December 18, 2006 amended Article 17 of this Federal Law, which comes into force on January 1, 2007.Federal Law No. 76-FZ of June 3, 2006 amended Article 17, which comes into force 30 days after the official publication of this Federal Law

Article 17. The procedure for conducting state examination of design documentation and state examination of engineering survey results

1. A resident of a special economic zone, within the period stipulated by the agreement on the conduct of industrial and production activities, submits to the management bodies of special economic zones the results of engineering surveys and the design documentation necessary for the implementation of the activities provided for in the business plan for conducting state examination of design documentation and state examination results of engineering surveys. The procedure for conducting state examination of design documentation and state examination of engineering survey results is determined by the legislation on urban planning activities taking into account the specifics established by this article.2. The management bodies of special economic zones ensure the state examination of design documentation and the state examination of the results of engineering surveys at the expense of the resident of the special economic zone in accordance with the legislation of the Russian Federation.3. State examination of design documentation and state examination of engineering survey results are carried out within a period not exceeding forty-five days from the date of submission of all necessary documents.4. Lost power.5. Lost power. 6. The management bodies of special economic zones will organize the receipt by a resident of a special economic zone of a construction permit.

Article 18. Changes in the terms of the agreement on the conduct of industrial production activities

1. If a resident of a special economic zone intends to change the terms of the agreement on the conduct of industrial and production activities, he submits the following documents to the management bodies of special economic zones: 1) a business plan, the form of which is established by the federal executive body authorized to perform the functions of regulatory and legal regulation in the field of creation and operation of special economic zones; 2) a positive conclusion on the business plan submitted by the applicant, prepared by a bank or other credit organization that meets the criteria established by the federal executive body authorized to carry out the functions of legal regulation in the field creation and operation of special economic zones.2. The documents specified in part 1 of this article are accepted by the management bodies of special economic zones according to the inventory. A copy of the inventory with a note on the date of receipt of the documents is sent (handed) to the applicant by the management bodies of special economic zones.3. No later than ten working days from the date of receipt of the documents specified in part 1 of this article, the management bodies of special economic zones shall adopt and send to the resident of the special economic zone one of the following decisions: 1) on changing the terms of the agreement on the conduct of industrial and production activities;2 ) on refusal to change the terms of the agreement on the conduct of industrial and production activities.

Article 19. Termination of an agreement on conducting industrial and production activities

The agreement on conducting industrial and production activities is terminated: 1) at the end of the period for which the agreement on conducting industrial and production activities was concluded; 2) in the event of termination of the agreement on conducting industrial and production activities; 3) in the event of termination of what is provided for in the agreement on conducting industrial and production activities of a land plot lease agreement, with the exception of cases when the lease agreement is terminated in connection with the purchase of the land plot; 4) in the event of deprivation of a person’s status as a resident of a special economic zone; 5) in the event of early termination of the existence of a special economic zone. Federal Law No. 76-FZ of June 3, 2006 amended Article 20, which comes into force 30 days after the official publication of this Federal Law

Article 20. Termination of an agreement on conducting industrial production activities

1. Termination of an agreement on the conduct of industrial and production activities is permitted by agreement of the parties.2. An agreement to conduct industrial and production activities may be terminated by a court at the request of one of the parties due to a significant violation of the terms of the agreement by the other party, a significant change in circumstances, as well as on other grounds provided for by this Federal Law.3. A significant violation by a resident of a special economic zone of the terms of the agreement on the conduct of industrial and production activities is: 1) failure to submit project documentation for examination and approval to the management bodies of special economic zones within the period established by the agreement on the conduct of industrial and production activities; 2) failure to make capital investments to the extent and within the terms provided for by the agreement on the conduct of industrial and production activities; 3) carrying out business activities on the territory of the special economic zone that are not provided for by the agreement on the conduct of industrial and production activities. 4. If the governing bodies of special economic zones refuse to conclude a lease agreement for a land plot, a resident of the special economic zone has the right to apply to the court with a demand to terminate the agreement on the implementation (conduct) of industrial and production activities or to conclude a lease agreement for a land plot.5 . The agreement on the conduct of industrial and production activities may indicate other actions of the resident of the special economic zone and (or) the management bodies of the special economic zones, which are recognized by the parties as significant violations of the terms of the agreement on the conduct of industrial and production activities.6. An agreement to conduct industrial and production activities may be terminated by the court at the request of the authorities of special economic zones in the presence of a negative summary expert opinion on the project documentation, if within a reasonable time the documentation is not finalized taking into account the comments and proposals set out in the said conclusion and submitted to carrying out a re-examination.7. In the event of termination of the agreement on the conduct of industrial and production activities on the basis provided for in Part 6 of this article, the expenses incurred by the resident of the special economic zone in connection with the execution of the agreement on the conduct of industrial and production activities are not reimbursed.

Article 21. Consequences of termination of an agreement on the conduct of industrial and production activities

1. In the event of termination of the agreement on the conduct of industrial and production activities, the person loses the status of a resident of the special economic zone.2. A person who has lost the status of a resident of a special economic zone, including in connection with the early termination of an agreement on the conduct of industrial and production activities, has the right to carry out entrepreneurial activity on the territory of a special economic zone on a general basis.3. A person who has lost the status of a resident of a special economic zone, including in connection with the early termination of an agreement on the conduct of industrial and production activities, has the right to dispose of his movable and immovable property located on the territory of the special economic zone at his own discretion in accordance with civil legislation Russian Federation, subject to the conditions established article 37 of this Federal Law.4. In case of early termination of an agreement on the conduct of industrial and production activities due to significant violations of its terms by a resident of a special economic zone, the person who has lost the status of a resident of the special economic zone is obliged to pay a fine in the amount provided for in the agreement on the conduct of industrial and production activities.5. In the event of termination of the agreement on the conduct of industrial and production activities, the lease agreement for state and (or) municipal property and the lease agreement for a land plot, concluded on the terms and conditions provided for in the agreement on the conduct of industrial and production activities, are terminated.

Chapter 6. Agreement on conducting technical and innovation activities

Federal Law of October 30, 2007 N 240-ФЗ Article 22 of this Federal Law has been amended Federal Law of June 3, 2006 N 76-ФЗ Article 22 has been amended to come into force 30 days after the official publication of this Federal Law

Article 22. Subject of the agreement on the conduct of technology innovation activities

1. Under an agreement on the conduct of technology-innovation activities, the resident of the special economic zone, during the term of the agreement, undertakes to conduct technology-innovation activities provided for by the agreement, and the management bodies of the special economic zones undertake, within the period specified in the agreement, to conclude an agreement with the resident of the special economic zone lease of state and (or) municipal property located on land plots within the boundaries of the special economic zone for conducting technology and innovation activities.2. An agreement on the conduct of technology-innovation activities may provide for the obligation of the management bodies of special economic zones to conclude a lease agreement with a resident of the special economic zone for a land plot located within the boundaries of the special economic zone and which has undergone cadastral registration at the expense of the resident, for the duration of the agreement on the conduct of technology-innovation activities , unless a shorter period is declared by the resident.3. An agreement on the conduct of technology-innovative activities may provide for a period for the resident to submit to the management bodies of special economic zones the project documentation necessary for the implementation of the activities provided for in the business plan, for its examination.4. A lease agreement for state and (or) municipal property is concluded with a resident of a special economic zone for the duration of the agreement on conducting technology-innovation activities, unless a shorter period is declared by the resident. The approximate form of a lease agreement and the methodology for calculating rent are established by the federal executive body authorized to carry out the functions of legal regulation in the field of creation and operation of special economic zones. Rent and other payments for state and (or) municipal real estate located on land plots within the boundaries of the special economic zone go to the budget of the appropriate level of the budget system of the Russian Federation in accordance with the legislation of the Russian Federation.5. A resident of a special economic zone does not have the right to transfer his rights and obligations under an agreement on conducting technology-innovation activities to another person.6. The standard form of an agreement on the conduct of technology-innovative activities is approved by the federal executive body authorized to carry out the functions of legal regulation in the field of creation and operation of special economic zones.

Article 23. Documents required for concluding an agreement on the conduct of technology innovation activities

1. A person intending to obtain the status of a resident of a special economic zone submits to the management bodies of special economic zones an application for concluding an agreement on the conduct of technology-innovation activities, which must contain: 1) information about the applicant’s intended activities corresponding to the type of special economic zone; 2) information about state and (or) municipal property necessary for the applicant’s proposed activities.2. The applicant attaches to the application for concluding an agreement on the conduct of technological innovation activities: 1) a copy of the state registration certificate; 2) a copy of the certificate of registration with the tax authority; 3) a copy of the constituent documents (for legal entities); 4) a business plan , the form of which is established by the federal executive body authorized to carry out the functions of legal regulation in the field of creation and operation of special economic zones.3. The documents specified in parts 1 and 2 of this article are accepted by the management bodies of special economic zones according to the inventory. A copy of the inventory with a note on the date of receipt of the documents is sent (handed) to the applicant by the management bodies of special economic zones.4. No later than ten working days from the date of receipt of the documents specified in parts 1 and 2 of this article, the management bodies of special economic zones make and send to the applicant one of the following decisions: 1) on the transfer of an application for concluding an agreement on the conduct of technology-innovative activities and business plan to the expert council on technology-innovation special economic zones, formed by the federal executive body authorized to carry out the functions of managing special economic zones; 2) on the refusal to consider an application for concluding an agreement on the conduct of technology-innovation activities.5. Refusal to consider an application for concluding an agreement on the conduct of technological innovation activities is permitted only in the following cases: 1) failure by a person to provide the documents specified in parts 1 and 2 of this article; 2) absence of state and (or) municipal property in the territory of the special economic zone, meeting the conditions of the application and not transferred to the possession and (or) use of third parties; 3) non-compliance of the applicant’s intended activities with the types of activities the implementation of which is permitted in the territory of the special economic zone.6. The management bodies of special economic zones are required to indicate in the decision to refuse to consider an application for concluding an agreement on the conduct of technology-innovation activities the motivated grounds for such a refusal. The decision may be appealed in court.7. An expert assessment of the business plan is carried out by the expert council on technology-innovative special economic zones based on the criteria established by the federal executive body authorized to carry out the functions of legal regulation in the field of creation and operation of special economic zones.8. No later than thirty working days from the date of receipt of the application and business plan, the expert council for technology-innovative special economic zones adopts and forwards to the management bodies of special economic zones one of the following decisions: 1) to support the business plan; 2) to refuse business plan support.9. Refusal to support a business plan is permitted in the following cases: 1) non-compliance of the business plan with the criteria established by the federal executive body authorized to carry out the functions of legal regulation in the field of creation and operation of special economic zones, in accordance with this Federal Law;2 ) non-compliance of the business plan with the terms of the application for concluding an agreement on the conduct of technology and innovation activities.10. Within three days from the date of receipt of the decision of the expert council on technology-innovation special economic zones, the management bodies of special economic zones send the applicant a notification in writing: 1) about the conclusion of an agreement on the conduct of technology-innovation activities within the period specified in Part 1 of Article 24 of this Federal Law, when the expert council for technology-innovation special economic zones makes a decision to support a business plan; 2) on the refusal to enter into an agreement on conducting technology-innovation activities when the expert council for technology-innovation special economic zones makes a decision to refuse support business plan.

Article 24. The procedure for concluding an agreement on the conduct of technical innovation activities

1. The management bodies of special economic zones prepare and conclude an agreement on the conduct of technology-innovation activities with the applicant within ten working days from the date of the decision to support the business plan on the terms specified in the application for concluding an agreement on the conduct of technology-innovation activities.2 . The agreement comes into force on the day it is signed by the parties.

Article 25. Form of agreement on the conduct of technology innovation activities

An agreement on the conduct of technology development activities is concluded in writing by drawing up one document signed by the parties.

Article 26. Validity period of the agreement on the conduct of technology innovation activities

An agreement on the conduct of technological innovation activities is concluded for a period not exceeding the period remaining until the termination of the existence of the special economic zone. Federal Law No. 232-FZ of December 18, 2006 amended Article 27 of this Federal Law, which comes into force on January 1, 2007.Federal Law No. 76-FZ of June 3, 2006 amended Article 27, which comes into force 30 days after the official publication of this Federal Law

Article 27. The procedure for conducting state examination of design documentation and state examination of engineering survey results

1. A resident of a special economic zone, within the period stipulated by the agreement on the conduct of technical and innovative activities, submits to the management bodies of special economic zones the results of engineering surveys and the design documentation necessary for the implementation of the activities provided for in the business plan for conducting state examination of design documentation and state examination results of engineering surveys. The procedure for conducting state examination of design documentation and state examination of engineering survey results is determined by the legislation on urban planning activities, taking into account the features established by this article.2. The management bodies of special economic zones ensure the state examination of design documentation and the state examination of the results of engineering surveys at the expense of the resident of the special economic zone in accordance with the legislation of the Russian Federation.3. State examination of design documentation and state examination of engineering survey results are carried out within a period not exceeding forty-five days from the date of submission of all necessary documents.4. Lost power.5. Lost power. 6. The management bodies of special economic zones will organize the receipt by a resident of a special economic zone of a construction permit.

Article 28. Changes in the terms of the agreement on the conduct of technology innovation activities

1. The terms of the agreement on the conduct of technology innovation activities may be changed by agreement of the parties in the manner provided for in part 2 of this article.2. If a resident of a special economic zone intends to change the terms of the agreement on the conduct of technological innovation activities, he submits to the management bodies of the special economic zones a business plan, the form of which is established by the federal executive body authorized to carry out the functions of legal regulation in the field of creation and functioning of special economic zones.3. No later than three working days from the date of receipt of the business plan specified in part 2 of this article, the management bodies of special economic zones submit the business plan to the expert council for technology-innovation special economic zones.4. No later than ten working days from the date of receipt of the business plan specified in part 2 of this article, the expert council on technology-innovative special economic zones adopts and sends to the management bodies of special economic zones one of the following decisions: 1) on business support plan;2) refusal to support the business plan.5. Within three days from the date of receipt of the decision of the expert council on technology-innovation special economic zones, the management bodies of special economic zones send the resident of the special economic zone a notification in writing: 1) about changes in the terms of the agreement on conducting technology-innovation activities; 2) about refusal to changing the terms of the agreement on conducting technical innovation activities.

Article 29. Termination of an agreement on technical innovation activities

The agreement on the conduct of technology-innovation activities is terminated: 1) upon the expiration of the period for which the agreement on the conduct of technology-innovation activities was concluded; 2) in the event of termination of the agreement on the conduct of technology-innovation activities; 3) in the event of a person being deprived of the status of a resident of a special economic zone; 4) in case of early termination of the existence of a special economic zone.

Article 30. Termination of an agreement on conducting technology-innovation activities

1. Termination of an agreement on the conduct of technology innovation activities is permitted by agreement of the parties.2. An agreement to conduct technology development activities may be terminated by the court at the request of one of the parties due to a significant violation of the agreement by the other party or a significant change in circumstances.3. A significant violation by a resident of a special economic zone of the terms of the agreement on the conduct of technological innovation activities is the implementation of business activities on the territory of the special economic zone that are not provided for by the agreement.4. In case of refusal of the management bodies of special economic zones to conclude a lease agreement for a land plot and (or) a lease agreement for state and (or) municipal property, a resident of a special economic zone has the right to apply to the court with a demand to terminate the agreement on conducting industrial and production activities or to conclude an agreement lease of a land plot and (or) lease agreement for state and (or) municipal property.5. The agreement on the conduct of technological innovation activities may indicate other actions of the resident of the special economic zone and (or) the management bodies of the special economic zones, recognized by the parties as significant violations of the terms of the agreement.6. An agreement to conduct technology-innovative activities may be terminated in court at the request of the management bodies of special economic zones in the presence of a negative summary expert opinion on the project documentation, if the documentation is not finalized within a reasonable time taking into account the comments and proposals set out in the said conclusion, and submitted for re-examination.7. In the event of termination of the agreement on the conduct of technological innovation activities on the basis provided for in Part 6 of this article, the expenses incurred by the resident of the special economic zone in connection with the execution of the agreement are not reimbursed.

Article 31. Consequences of termination of the agreement on conducting technology-innovation activities

1. In the event of termination of the agreement on the conduct of technological innovation activities, the person loses the status of a resident of the special economic zone.2. A person who has lost the status of a resident of a special economic zone, including in connection with the early termination of an agreement on conducting technological innovation activities, has the right to carry out business activities in the territory of a special economic zone on a general basis.3. A person who has lost the status of a resident of a special economic zone, including in connection with the early termination of an agreement on conducting technological innovation activities, has the right to dispose of his movable and immovable property located on the territory of the special economic zone at his own discretion in accordance with civil legislation Russian Federation, subject to the conditions established article 37 of this Federal Law.4. In case of early termination of an agreement on the conduct of technology-innovative activities due to significant violations of its terms by a resident of a special economic zone, the person who has lost the status of a resident of the special economic zone is obliged to pay a fine in the amount provided for by the specified agreement.5. In the event of termination of the agreement on the conduct of technology-innovation activities, the lease agreement for state and (or) municipal property and the lease agreement for a land plot, concluded on the terms provided for in the agreement on the conduct of technology-innovation activities, are terminated. Federal Law No. 76-FZ of June 3, 2006 supplemented this Law with Chapter 6.1, which comes into force 30 days after the official publication of this Federal Law

Chapter 6.1. Agreement on the implementation of tourism and recreational activities

Article 31.1. Subject of the agreement on the implementation of tourism and recreational activities

1. Under an agreement on the implementation of tourist and recreational activities, a resident of a special economic zone undertakes to carry out tourist and recreational activities in the special economic zone provided for by the agreement during the period of its validity, and the management bodies of special economic zones undertake to conclude a land lease agreement with the resident of the special economic zone a plot located within the boundaries of a special economic zone and undergone cadastral registration at the expense of the resident, within the period specified in the agreement, for the period of its validity, unless a shorter period is declared by the resident.2. An agreement on the implementation of tourist and recreational activities may provide for the obligation of the management bodies of special economic zones to enter into a lease agreement with a resident of the special economic zone for state or municipal real estate located on land plots within the boundaries of the special economic zone for the duration of the agreement, unless a shorter period is declared by the resident . The approximate form of a lease agreement and the methodology for calculating rent are established by the federal executive body authorized to carry out the functions of legal regulation in the field of creation and operation of special economic zones. Rent and other payments for state or municipal real estate located on land plots within the boundaries of the special economic zone go to the budget of the appropriate level of the budget system of the Russian Federation in accordance with the legislation of the Russian Federation.3. The agreement on the implementation of tourism and recreational activities must provide for the deadline for the resident of the special economic zone to submit to the management bodies of the special economic zones the project documentation necessary for the implementation of the activities provided for in the business plan, for the examination of such documentation.4. A resident of a special economic zone does not have the right to transfer his rights and obligations under an agreement on the implementation of tourist and recreational activities to another person.5. The standard form of an agreement on the implementation of tourism and recreational activities is approved by the federal executive body authorized to carry out the functions of legal regulation in the field of creation and operation of special economic zones.

Article 31.2. Documents required for concluding an agreement on the implementation of tourism and recreational activities

1. A person intending to obtain the status of a resident of a special economic zone submits to the management bodies of special economic zones an application for concluding an agreement on the implementation of tourist and recreational activities, containing: 1) information about the applicant’s intended activities corresponding to the type of special economic zone; 2) information about the area of ​​the land plot necessary for the implementation of the applicant's proposed activities; 3) information about state and (or) municipal property necessary for the implementation of the applicant's proposed activities.2. The applicant attaches to the application for concluding an agreement on the implementation of tourist and recreational activities: 1) a copy of the state registration certificate; 2) a copy of the certificate of registration with the tax authority; 3) copies of constituent documents (for legal entities); 4) a business plan , the form of which is established by the federal executive body authorized to carry out the functions of legal regulation in the field of creation and operation of special economic zones; 5) a positive conclusion on the business plan submitted by the applicant, prepared by a bank or other credit organization that meets the criteria established by the federal an executive body authorized to carry out functions of legal regulation in the field of creation and operation of special economic zones; 6) other documents provided for by the legislation of the Russian Federation for the implementation of tourism and recreational activities. 3. The documents specified in parts 1 and 2 of this article are accepted by the management bodies of special economic zones according to the inventory. The management bodies of special economic zones send or hand over a copy of the inventory with a mark on the date of receipt of documents to the applicant.4. No later than ten working days after receiving the documents specified in parts 1 and 2 of this article, the management bodies of special economic zones shall make and send to the applicant a decision to support the business plan and to conclude an agreement on the implementation of tourist and recreational activities within the period specified in Part 1 of Article 31.3 of this Federal Law, or on refusal to conclude an agreement on the implementation of tourist and recreational activities, indicating the reasoned grounds for the refusal.5. Refusal to conclude an agreement on the implementation of tourist and recreational activities is permitted in the event of: 1) the applicant’s failure to provide the documents specified in parts 1 and 2 of this article; 2) the absence of a free land plot in the special economic zone that meets the conditions specified in the application for concluding an agreement on carrying out tourist and recreational activities; 3) the absence in the special economic zone of state or municipal property that meets the conditions specified in the application for concluding an agreement on the implementation of tourist and recreational activities, and has not been transferred into the possession and (or) use of third parties; 4) inconsistency of the applicant's proposed activities with the types of activities the implementation of which is permitted in the special economic zone; 5) inconsistency of the business plan with the conditions specified in the application for concluding an agreement on the implementation of tourist and recreational activities. 6. The decision of the management bodies of special economic zones to refuse to conclude an agreement on the implementation of tourist and recreational activities can be appealed in court.

Article 31.3. The procedure for concluding an agreement on the implementation of tourism and recreational activities

1. The management bodies of special economic zones prepare and conclude an agreement with the applicant on the implementation of tourist and recreational activities within ten working days from the date of the decision to support the business plan and on the conclusion of an agreement on the implementation of tourist and recreational activities on the terms specified in the application for conclusion of an agreement on the implementation of tourism and recreational activities.2. The agreement on the implementation of tourism and recreational activities comes into force from the date of its signing by the parties.

Article 31.4. Form of agreement on the implementation of tourism and recreational activities

An agreement on the implementation of tourist and recreational activities is concluded in writing by drawing up one document signed by the parties.

Article 31.5. Duration of the agreement on the implementation of tourism and recreational activities

An agreement on the implementation of tourist and recreational activities is concluded for a period not exceeding the period remaining until the termination of the existence of the special economic zone. Federal Law No. 232-FZ of December 18, 2006 amended Article 31.6 of this Federal Law, which comes into force on January 1, 2007.

Article 31.6. The procedure for conducting state examination of design documentation and state examination of engineering survey results

1. A resident of a special economic zone, within the period stipulated by the agreement on the implementation of tourist and recreational activities, sends to the management bodies of special economic zones the results of engineering surveys and the design documentation necessary for the implementation of the activities provided for in the business plan for conducting state examination of design documentation and state examination results of engineering surveys. The procedure for conducting state examination of design documentation and state examination of engineering survey results is determined by the legislation of the Russian Federation on urban planning activities, taking into account the features established by this article.2. The management bodies of special economic zones ensure the state examination of design documentation and the state examination of the results of engineering surveys at the expense of the resident of the special economic zone in accordance with the legislation of the Russian Federation.3. State examination of design documentation and state examination of engineering survey results are carried out within a period not exceeding forty-five days from the date of submission of all necessary documents.4. Lost power.5. Lost power.6. The management bodies of special economic zones organize the issuance of a construction permit to a resident of a special economic zone.

Article 31.7. Changing the terms of the agreement on the implementation of tourism and recreational activities

1. If a resident of a special economic zone intends to change the terms of the agreement on the implementation of tourist and recreational activities, he submits the following documents to the management bodies of special economic zones: 1) a business plan, the form of which is established by the federal executive body authorized to perform the functions of regulatory and legal regulation in the field of creation and operation of special economic zones; 2) a positive conclusion on the business plan submitted by the applicant, prepared by a bank or other credit organization that meets the criteria established by the federal executive body authorized to carry out regulatory functions in the sphere of creation and operation of special economic zones; 3) other documents provided for in paragraph 6 of part 2 of Article 31.2 of this Federal Law.2. The documents specified in part 1 of this article are accepted by the management bodies of special economic zones according to the inventory. The management bodies of special economic zones send or hand over a copy of the inventory with a note on the date of receipt of documents to the applicant.3. No later than ten working days from the date of receipt of the documents specified in part 1 of this article, the management bodies of special economic zones shall make and send to the resident of the special economic zone a decision to change the terms of the agreement on the implementation of tourist and recreational activities or to refuse to change the terms of the agreement on implementation of tourism and recreational activities.

Article 31.8. Termination of the agreement on the implementation of tourism and recreational activities

The agreement on the implementation of tourist and recreational activities is terminated in the event of: 1) expiration of the period for which the agreement on the implementation of tourist and recreational activities was concluded; 2) termination of the agreement on the implementation of tourist and recreational activities; 3) termination of what is provided for in the agreement on the implementation of tourist and recreational activities activities of a land plot lease agreement, with the exception of the case where the lease agreement is terminated due to the purchase of the land plot; 4) deprivation of a person’s status as a resident of a special economic zone; 5) early termination of the existence of a special economic zone.

Article 31.9. Termination of the agreement on the implementation of tourism and recreational activities

1. Termination of an agreement on the implementation of tourist and recreational activities is permitted by agreement of the parties.2. An agreement on the implementation of tourist and recreational activities may be terminated by the court at the request of one of the parties in connection with a significant violation of the terms of the agreement by the other party, a significant change in circumstances, as well as on other grounds provided for by this Federal Law.3. A significant violation by a resident of a special economic zone of the terms of the agreement on the implementation of tourist and recreational activities is: 1) failure to submit to the management bodies of special economic zones within the period established by the agreement on the implementation of tourist and recreational activities, project documentation for its examination and approval; 2) failure to implement capital investments in the amount and within the terms provided for in the agreement on the implementation of tourist and recreational activities; 3) implementation of business activities in the special economic zone that are not provided for in the agreement on the implementation of tourist and recreational activities. 4. In case of refusal of the management bodies of special economic zones to conclude a lease agreement for a land plot and (or) a lease agreement for state or municipal real estate, a resident of a special economic zone has the right to apply to the court with a demand for termination of the agreement on the implementation of tourist and recreational activities or with a demand for the conclusion of an agreement lease of a land plot and (or) lease agreement for state or municipal real estate.5. The agreement on the implementation of tourist and recreational activities may indicate other actions of the resident of the special economic zone and (or) the management bodies of the special economic zones, recognized by the parties as a significant violation of the terms of the agreement on the implementation of tourist and recreational activities.6. An agreement on the implementation of tourist and recreational activities may be terminated by the court at the request of the authorities of special economic zones in the presence of a negative summary expert opinion on the project documentation, if within a reasonable time the project documentation is not finalized taking into account the comments and proposals set out in the said conclusion and submitted for re-examination.7. In the event of termination of an agreement on the implementation of tourist and recreational activities on the basis provided for in Part 6 of this article, expenses incurred by a resident of the special economic zone in connection with the execution of the agreement on the implementation of tourist and recreational activities are not reimbursed.

Article 31.10. Consequences of termination of the agreement on the implementation of tourism and recreational activities

1. In the event of termination of the agreement on the implementation of tourist and recreational activities, the person loses the status of a resident of the special economic zone.2. A person who has lost the status of a resident of a special economic zone, including in connection with the early termination of an agreement on the implementation of tourist and recreational activities, has the right to carry out business activities in a special economic zone on a general basis. 3. A person who has lost the status of a resident of a special economic zone, including in connection with the early termination of an agreement on the implementation of tourist and recreational activities, has the right to dispose of movable and real estate located within the boundaries of the special economic zone, at its discretion in accordance with civil law.4. In case of early termination of an agreement on the implementation of tourist and recreational activities due to a significant violation of its terms by a resident of the special economic zone, the person who has lost the status of a resident of the special economic zone is obliged to pay a fine in the amount provided for in the agreement on the implementation of tourist and recreational activities.5. In the event of termination of the agreement on the implementation of tourist and recreational activities, the lease agreement for state or municipal real estate and the lease agreement for a land plot, concluded on the terms provided for in the agreement on the implementation of tourist and recreational activities, are terminated. Federal Law of October 30, 2007 N 240-FZ Chapter 6.2 of this Federal Law was introduced additionally

Chapter 6.2. Agreement on carrying out activities in the port special economic zone

Article 31.11. Subject of the agreement on carrying out activities in the port special economic zone

1. In accordance with the agreement on the implementation of activities in the port special economic zone, the resident of the port special economic zone undertakes, during the period of validity of such agreement, to carry out in the port special economic zone the entrepreneurial and other activities provided for by such agreement and, in cases established by this Federal Law, capital investments in the amount and within the terms provided for by such an agreement, and (or) ensure the fulfillment of the obligation to pay customs duties and taxes in the manner prescribed by the customs legislation of the Russian Federation, and the management bodies of special economic zones undertake to conclude an agreement with the resident of the port special economic zone within the period specified in such agreement a lease agreement for a land plot located within the boundaries of the port special economic zone and which has undergone cadastral registration at the expense of the resident, for the duration of the agreement, unless a shorter period is declared by the resident of the port special economic zone and a different land use regime has not previously been established for this land plot, and control the resident’s compliance with the agreement on carrying out activities in the port special economic zone.2. If an agreement on the implementation of activities in a port special economic zone provides for the implementation of activities for the construction and reconstruction of infrastructure facilities of a seaport, river port, airport, the resident of the port special economic zone undertakes, during the validity period of such an agreement, to make capital investments in rubles in the amount equivalent to: 1) at least one hundred million euros (excluding intangible assets) at the exchange rate of the Central Bank of the Russian Federation on the day of submitting an application for concluding an agreement on carrying out activities in a port special economic zone to the management bodies of special economic zones during the construction of infrastructure facilities of a new seaport; 2) at least fifty million euros (excluding intangible assets) at the exchange rate of the Central Bank of the Russian Federation on the day of submission of the application for concluding an agreement on the implementation of activities in the port special economic zone to the management bodies of special economic zones during the construction of infrastructure facilities of a new river port; 3) at least fifty million euros (excluding intangible assets) at the exchange rate of the Central Bank of the Russian Federation on the day of submission of the application for concluding an agreement on the implementation of activities in the port special economic zone to the management bodies of special economic zones during the construction of infrastructure facilities of a new airport;4) at least three million euros (excluding intangible assets) at the exchange rate of the Central Bank of the Russian Federation on the day of submitting an application for concluding an agreement on the implementation of activities in a port special economic zone to the management bodies of special economic zones during the reconstruction of infrastructure facilities of a seaport, river port, airport. 3. The implementation by a resident of a port special economic zone of port activities is conditioned by his submission to the customs authority of security for payment of customs duties and taxes in the manner prescribed by the customs legislation of the Russian Federation. Ensuring the payment of customs duties and taxes when carrying out port activities cannot be less than: 1) thirty million rubles when carrying out port activities related to the warehousing of any goods, their storage, wholesale and stock trading them, including excisable goods or mineral raw materials; 2) ten million rubles when carrying out port activities related to the warehousing of goods that are not excisable goods or mineral raw materials, with their storage, wholesale and exchange trade in them; 3) two and a half million rubles when carrying out other port activities.4. In accordance with the agreement on the implementation of activities in the port special economic zone, providing for the implementation of activities for the construction of infrastructure facilities of a new seaport, river port, airport and (or) activities for the reconstruction of infrastructure facilities of a seaport, river port, airport, a resident of the port special economic zone undertakes, within the period provided for by such an agreement, to develop project documentation, conduct a state examination of project documentation, perform the functions of a general customer and investor in the construction and (or) reconstruction of infrastructure facilities of a seaport, river port, airport.5. In accordance with the agreement on the implementation of activities in the port special economic zone, which provides for the implementation of activities for the construction of infrastructure facilities for a new seaport, river port, airport, work can be carried out in the waters of the seaport, river port and on the territory of the airport. In this case, the management authorities of special economic zones will organize the issuance of all necessary permits for the performance of such work in accordance with the design documentation agreed upon in the prescribed manner.6. In accordance with the agreement on the implementation of activities in the port special economic zone, which provides for the implementation of activities for the construction of infrastructure facilities of a new seaport, river port, airport, construction of transport and energy infrastructure facilities, water supply and sewerage systems, lines can be carried out outside the port special economic zone communications if it is necessary to carry out activities in the port special economic zone. When carrying out such construction, there is no special regime for carrying out entrepreneurial activities.7. An agreement on carrying out activities in a port special economic zone may provide for the obligation of the management bodies of special economic zones to conclude a lease agreement with a resident of the special economic zone for state and (or) municipal real estate located on land plots located within the boundaries of the port special economic zone for the period of validity such agreement, unless a shorter period is declared by this resident. 8. An agreement on carrying out activities in a port special economic zone may provide for the obligation of a resident of a port special economic zone, upon termination of the said agreement on the grounds provided for in Article 31.19 of this Federal Law, to dispose of real estate objects located within the boundaries of the port special economic zone and owned by him by right of ownership. , including objects of unfinished construction, by selling them to a person registered as a resident of the port special economic zone.9. A resident of a port special economic zone does not have the right to transfer his rights and obligations provided for in the agreement on carrying out activities in the port special economic zone to another person.10. The resident of the port special economic zone provides assistance to the management bodies of special economic zones that monitor compliance with the terms of the agreement on the implementation of activities in the port special economic zone, including providing unhindered access to officials of the management bodies of special economic zones to infrastructure facilities belonging to it and located in port special economic zone, provides orally and in writing necessary information relating to the control exercised by these bodies.11. The standard form of an agreement on the implementation of activities in a port special economic zone is approved by the federal executive body authorized to carry out the functions of legal regulation in the field of creation and operation of special economic zones.

Article 31.12. Documents required for concluding an agreement on carrying out activities in a port special economic zone

1. A person intending to obtain the status of a resident of a port special economic zone shall submit to the management bodies of special economic zones an application for concluding an agreement on the implementation of activities in a port special economic zone, which must contain: 1) information about the intended activities of the applicant corresponding to the type of special economic zone ;2) information on the area of ​​the land plot required to carry out the applicant’s proposed activities; 3) information on the expected volume of capital investments, including the volume of capital investments that will be made within a year from the date of conclusion of such an agreement; 4) information on acceptance customs authority ensuring payment of customs duties and taxes in cases provided for in Article 31.11 of this Federal Law.2. The applicant attaches to the application for concluding an agreement on carrying out activities in a port special economic zone: 1) a copy of the state registration certificate; 2) a copy of the certificate of registration with the tax authority; 3) a copy of the constituent documents; 4) a business plan, the form of which established by the federal executive body authorized to carry out the functions of legal regulation in the field of creation and operation of special economic zones; 5) a positive conclusion on the business plan submitted by the applicant, prepared by a bank or other credit organization that meets the criteria established by the federal executive body authorized to carry out functions on legal regulation in the field of creation and operation of special economic zones; 6) copies of licenses to carry out types of activities subject to licensing in accordance with the legislation of the Russian Federation; 7) documents confirming information about the acceptance by the customs authority of security for the payment of customs duties , taxes, in cases provided for in Article 31.11 of this Federal Law.3. The documents specified in parts 1 and 2 of this article are accepted by the management bodies of special economic zones according to the inventory. A copy of the inventory with a mark on the date of receipt of the documents is sent or handed over to the applicant by the management bodies of special economic zones.4. The management bodies of special economic zones take, no later than ten working days (for the construction of infrastructure facilities of a new seaport, river port, airport no later than thirty working days) after the day of receipt of the documents specified in parts 1 and 2 of this article, a decision on concluding an agreement on carrying out activities in a port special economic zone or a decision to refuse its conclusion (indicating the reasons for the refusal) and send information about the decision to the applicant.5. Refusal to conclude an agreement to carry out activities in a port special economic zone is permitted in the event of: 1) failure by the applicant to provide the documents specified in parts 1 and 2 of this article; 2) the absence of a free land plot within the boundaries of the port special economic zone that meets the conditions specified in the application to conclude an agreement on carrying out activities in a port special economic zone; 3) non-compliance of the applicant’s proposed activities with the types of activities the implementation of which is permitted in the port special economic zone; 4) non-compliance of the expected volume of capital investments or ensuring payment of customs duties and taxes with the requirements established by parts 2 and 3 Article 31. 11 of this Federal Law; 5) non-compliance of the business plan with the conditions specified in the application for concluding an agreement on the implementation of activities in the port special economic zone.6. A decision taken by the management bodies of special economic zones to refuse to conclude an agreement can be appealed in court.

Article 31.13. The procedure for concluding an agreement on carrying out activities in a port special economic zone

1. The management bodies of special economic zones prepare and conclude an agreement with the applicant on the implementation of activities in the port special economic zone within ten working days from the date of adoption of the relevant decision.2. The agreement on carrying out activities in the port special economic zone comes into force from the date of its signing by the parties.

Article 31.14. Form of agreement on carrying out activities in a port special economic zone

An agreement on carrying out activities in a port special economic zone is concluded in writing by drawing up one document signed by the parties.

Article 31.15. Duration of the agreement on carrying out activities in the port special economic zone

An agreement on carrying out activities in a port special economic zone is concluded for a period not exceeding the period remaining until the termination of the existence of the port special economic zone.

Article 31.16. The procedure for conducting state examination of design documentation and state examination of engineering survey results

1. A resident of a port special economic zone, within the period stipulated by the agreement on the implementation of activities in the port special economic zone, submits to the management bodies of special economic zones the results of engineering surveys and those necessary for the implementation of activities provided for in the business plan, project documentation to conduct state examination of design documentation and state examination of engineering survey results.2. The management bodies of special economic zones ensure the state examination of design documentation and the state examination of the results of engineering surveys in accordance with the legislation on urban planning activities at the expense of the resident of the special economic zone.3. The management bodies of special economic zones organize the receipt by a resident of a special economic zone of permission to build on land plots that are in state or municipal ownership.

Article 31.17. Changing the terms of the agreement on carrying out activities in the port special economic zone

1. If a resident of a port special economic zone intends to change the terms of the agreement on carrying out activities in the port special economic zone, he submits to the management authorities of special economic zones an application to change the terms of the agreement on carrying out activities in the port special economic zone and the following documents:1 ) a business plan, the form of which is established by the federal executive body authorized to carry out the functions of legal regulation in the field of creation and operation of special economic zones; 2) a positive conclusion on the business plan submitted by the applicant, prepared by a bank or other credit organization that corresponds criteria established by the federal executive body authorized to carry out the functions of legal regulation in the field of creation and operation of special economic zones; 3) other documents related to changing the terms of such an agreement, taking into account the requirements provided for in parts 1 and 2 of Article 31.12 of this Federal Law. 2. The documents specified in part 1 of this article are accepted by the management bodies of special economic zones according to the inventory. A copy of the inventory indicating the date of receipt of such documents is sent or handed over to the applicant by the management bodies of special economic zones.3. The management bodies of special economic zones make, no later than ten working days after the day of receipt of the documents specified in Part 1 of this article, a decision to change the terms of the agreement or a decision to refuse to change the terms of the agreement and send information about the decision to the resident of the special economic zone.

Article 31.18. Termination of the agreement on carrying out activities in the port special economic zone

An agreement on carrying out activities in a port special economic zone is terminated in the event of: 1) expiration of the period for which such an agreement was concluded; 2) termination of such an agreement; 3) deprivation of a person’s status as a resident of a port special economic zone; 4) early termination of the existence of a port special economic zone economic zone; 5) termination of the land plot lease agreement provided for by such agreement, except for the case if this agreement is terminated in connection with the purchase of the land plot.

Article 31.19. Termination of the agreement on carrying out activities in the port special economic zone

1. Termination of an agreement to carry out activities in a port special economic zone is permitted by agreement of the parties.2. An agreement to carry out activities in a port special economic zone may be terminated by a court at the request of one of the parties due to a significant violation of the terms of the agreement by the other party, a significant change in circumstances, as well as on other grounds provided for by this Federal Law.3. A significant violation by a resident of a port special economic zone of the terms of the agreement on carrying out activities in a port special economic zone is: 1) failure to submit design documentation and engineering survey results to the management bodies of special economic zones within the period established by such agreement for their state examination; 2) failure to carry out capital investments in the amount and within the time frame provided for by such an agreement; 3) carrying out entrepreneurial or other activities in a special economic zone not provided for by such an agreement; 4) failure to submit to the management bodies of special economic zones within the prescribed period the information contained in financial statements, tax reporting, register data accounting necessary to monitor the implementation of such an agreement; 5) the presence of an unfulfilled obligation to pay customs duties and taxes. 4. If the management bodies of special economic zones refuse to enter into a lease agreement for a land plot and (or) a lease agreement for state and (or) municipal property, a resident of the port special economic zone has the right to apply to the court with a demand to terminate the agreement on carrying out activities in the port special economic zone economic zone or on concluding a lease agreement for a land plot and (or) a lease agreement for state and (or) municipal property.5. The agreement on the implementation of activities in the port special economic zone may indicate other actions of the resident of the port special economic zone and (or) actions of the management bodies of the special economic zones, recognized by the parties to the agreement on the implementation of activities in the port special economic zone as a significant violation of its terms.6. An agreement to carry out activities in a port special economic zone may be terminated based on a court decision at the request of the management bodies of special economic zones in the presence of a negative summary expert opinion on the project documentation, if this documentation is not finalized within a reasonable time, taking into account the comments and suggestions set out in the specified conclusion, and will not be submitted to the management authorities of special economic zones for re-examination.7. In the event of termination of an agreement on carrying out activities in a port special economic zone on the basis provided for in Part 6 of this article, expenses incurred by a resident of a port special economic zone in connection with the execution of such an agreement are not reimbursed.

Article 31.20. Consequences of termination of the agreement on carrying out activities in the port special economic zone

1. In the event of termination of an agreement on carrying out activities in a port special economic zone, a person who has received the status of a resident of a port special economic zone loses this status.2. A person who has lost the status of a resident of a port special economic zone, including in connection with the early termination of an agreement on carrying out activities in a port special economic zone, is not entitled to carry out business activities in a special economic zone on a general basis. In this case, the land lease agreement is subject to termination.3. A person who has lost the status of a resident of a special economic zone, including in connection with the early termination of an agreement on carrying out activities in a port special economic zone, has the right to dispose of movable and immovable property located in the special economic zone and belonging to him at his own discretion in accordance with civil legislation subject to the conditions established by Article 37 of this Federal Law.4. In case of early termination of an agreement on carrying out activities in a port special economic zone due to a significant violation of its terms by a resident of the special economic zone, the person who has lost the status of a resident of the port special economic zone is obliged to pay a fine in the amount provided for in such an agreement.5. In the event of termination of the agreement on the implementation of activities in the port special economic zone, the lease agreement for state and (or) municipal property and the lease agreement for the land plot concluded on the terms provided for by such agreement are terminated. Federal Law of October 30, 2007 N 240-ФЗ changes have been made to the title of Chapter 7 of this Federal Law

Chapter 7. The procedure for providing land plots located within the boundaries of the special economic zone, and the procedure for using these land plots

N 240-ФЗ Article 32 of this Federal Law has been amended

Article 32. Land use regime in a special economic zone

1. The governing bodies of special economic zones manage and dispose of land plots within its boundaries on the basis of an agreement on the creation of a special economic zone in accordance with the legislation of the Russian Federation and taking into account the provisions of this Federal Law.2. Land plots within its boundaries of the special economic zone may be provided for temporary possession and use solely on the basis of a lease agreement.3. Tenants of land plots within its boundaries of the special economic zone - owners of real estate objects created by them have the right to purchase land plots located under the specified objects in accordance with the legislation of the Russian Federation.4. A land plot located within the boundaries of a port special economic zone may be withdrawn from the owner for state or municipal needs through purchase by the state or sale at public auction in the manner provided for in Articles 279-282 and 284-286 Civil Code Russian Federation. Federal executive authorities, executive authorities of constituent entities of the Russian Federation, local government bodies authorized to make decisions on the seizure of land plots located within the boundaries of the port special economic zone for state or municipal needs, the procedure for preparing and making these decisions are determined by federal land legislation. Federal Law No. 76-FZ of June 3, 2006 amended Article 33, which comes into force 30 days after the official publication of this Federal Law

Article 33. Land lease agreement

The approximate form of a land lease agreement and the methodology for calculating rent are determined by the federal executive body authorized to carry out the functions of legal regulation in the field of creation and operation of special economic zones.

Federal Law of October 30, 2007 N 240-ФЗ Article 34 of this Federal Law has been amended

Federal Law No. 76-FZ of June 3, 2006 amended Article 34, which comes into force 30 days after the official publication of this Federal Law

Article 34. Rent

Federal Law No. 160-FZ of July 23, 2008 introduced amendments to Part 1 of Article 34 of this Federal Law, which come into force on January 1, 2009. 1. Maximum size rent for land plots provided to a resident of a special economic zone on the basis of an agreement on the implementation (conduct) of industrial-production, technology-innovative, tourist-recreational activities or activities in a port special economic zone is determined by the federal executive body authorized by the Government of the Russian Federation.2 . Rent and other payments for land plots located within the boundaries of the special economic zone go to the budget of the appropriate level of the budget system of the Russian Federation in accordance with the legislation of the Russian Federation. Federal Law of October 30, 2007 N 240-ФЗ the title of Article 35 of this Federal Law has been amended

Article 35. Disposal of a land plot within the boundaries of a special economic zone

A resident of a special economic zone - a tenant of a land plot located in state and (or) municipal ownership, does not have the right to sublease it (sublease) and transfer his rights and obligations under the lease agreement to another person (release), provide the land plot for free, fixed-term use , as well as pledge rental rights and make them as a contribution to authorized capital business partnerships and societies or share contributions to a production cooperative.

Chapter 8. Taxation of residents of special economic zones and customs regime in special economic zones

Article 36. Taxation of residents of special economic zones

Taxation of residents of a special economic zone is carried out in accordance with the legislation of the Russian Federation on taxes and fees.

Federal Law of October 30, 2007 N 240-ФЗ Article 37 of this Federal Law has been amended

Federal Law No. 76-FZ of June 3, 2006 amended Article 37, which comes into force 30 days after the official publication of this Federal Law

Article 37. Customs regime of a free customs zone

1. Free customs zone - a customs regime under which foreign goods are placed and used within a special economic zone without paying customs duties and value added tax, as well as without applying prohibitions and restrictions of an economic nature to these goods, established in accordance with the legislation of the Russian Federation Federation about government regulation foreign trade activities, and Russian goods are placed and used under the conditions applied to export in accordance with the customs regime for export with payment of excise duty and without payment of export customs duties, unless otherwise provided by this article in relation to goods placed and (or) used in the port special economic zone.1.1. When goods placed and (or) used in a port special economic zone are placed under the customs regime of a free customs zone, excise tax is not paid. 1.2. The customs regime of the free customs zone does not apply to: 1) vehicles imported into the port special economic zone or exported from the port special economic zone in connection with the international and (or) domestic transportation of goods, except for the case provided for in paragraph 4 of part 3 of this article; 2) for Russian goods placed and (or) used in the port special economic zone by government bodies, the administration of a seaport, river port, airport, persons who are not residents of the port special economic zone and carry out seaport , river port, airport functions to ensure the safety of navigation, aircraft flight safety, safe operation of infrastructure facilities of a seaport, river port, airport or other functions related to the implementation of activities in a seaport, river port, airport.2. Goods are placed by residents of the special economic zone under the customs regime of the free customs zone for the purpose of conducting industrial-production or technology-innovation activities.2.1. Goods placed and (or) used in the port special economic zone are considered to be placed under the customs regime of the free customs zone from the moment of their import into the port special economic zone, which does not exempt persons from observing prohibitions and restrictions on the import of goods into the customs territory of the Russian Federation, established by the legislation of the Russian Federation on state regulation of foreign trade activities. Persons are required to declare goods imported into a port special economic zone in the cases established by this article, and are also required to perform other actions related to the customs clearance of such goods. Customs clearance of such goods is carried out in accordance with the customs legislation of the Russian Federation, taking into account the provisions of this article.3. The following are placed under the customs regime of the free customs zone: 1) goods imported into the customs territory of the Russian Federation from the territories of foreign states; 2) goods imported into the territory of the special economic zone from the rest of the customs territory of the Russian Federation; 3) goods located in industrial production or a technology-innovation special economic zone and purchased from persons who are not residents of the special economic zone; 4) vehicles imported into the port special economic zone for the purpose of their repair, including major repairs, and (or) modernization. For the purposes of this article, such vehicles are considered as goods.4. Goods may be located on the territory of a special economic zone in accordance with the customs regime of the free customs zone during the entire period of existence of the special economic zone, with the exception of cases when the customs regime of the free customs zone is terminated in accordance with the provisions of this article. In the case of placement in the port special economic zone of goods imported into the customs territory of the Russian Federation from the territories of foreign states and prohibited in accordance with the legislation of the Russian Federation for import into the customs territory of the Russian Federation, residents of the port special economic zone and (or) others determined by the customs legislation of the Russian Federation Federation persons are obliged to perform actions established by the Customs Code of the Russian Federation and other federal laws. 5. Any operations may be carried out with goods placed under the customs regime of a free customs zone if such operations comply with the terms of agreements on the conduct of industrial-production, technology-innovative activities or on the implementation of activities in a port special economic zone.6. The Government of the Russian Federation, when making a decision on the creation of a special economic zone, has the right to establish a list of prohibited operations performed with goods placed under the customs regime of a free customs zone. 7. Import into a special economic zone by residents of a special economic zone of goods intended for the implementation of industrial-production or technology-innovation activities, and export from the industrial-production or technology-innovation special economic zone of any goods by both residents of the special economic zone and non-residents with the permission of customs authorities.7.1. The import of goods into the port special economic zone and the export of goods from the port special economic zone are carried out with the permission of the customs authorities.8. The territory of the special economic zone is a customs control zone. Customs control is carried out by customs authorities in accordance with the customs legislation of the Russian Federation. Customs authorities have the right to identify goods imported into the territory of a special economic zone in the manner established by the federal executive body authorized to carry out the functions of legal regulation in the field of customs affairs. For these purposes, customs authorities have the right to require documents confirming the status of goods for customs purposes when they are imported into the territory of a special economic zone, used in this territory, as well as when they are exported from the territory of a special economic zone.9. Foreign goods imported into an industrial-production or technology-innovation special economic zone and cannot be placed under the customs regime of a free customs zone in accordance with the provisions part 1 of this article are subject to placement under other customs regimes in accordance with the requirements of the customs legislation of the Russian Federation.9.1. Goods imported into the port special economic zone for the purpose of construction, reconstruction and operation of infrastructure facilities of a seaport, river port, airport, as well as goods imported into the port special economic zone from the rest of the customs territory of the Russian Federation and not placed outside the port special economic zone zones under the customs regime applicable to exported goods are subject to declaration in accordance with the customs regime of the free customs zone. A customs declaration for goods imported into the port special economic zone from the rest of the customs territory of the Russian Federation is submitted no later than fifteen days from the date of their import into the port special economic zone. In other cases, goods when imported into the port special economic zone are subject to customs clearance without applying the customs declaration procedure, taking into account the following provisions: 1) when importing foreign goods from the territories of foreign states into the port special economic zone, only those customs operations are carried out in relation to such goods that in accordance with the customs legislation of the Russian Federation are carried out upon the arrival of goods into the customs territory of the Russian Federation; 2) when importing foreign goods and Russian goods from the rest of the customs territory of the Russian Federation into the port special economic zone, customs documents are submitted to the customs authority that confirm that outside the port special economic zone, these goods were placed under the customs regime applicable to exported goods, or under a special customs procedure.9.2. In relation to goods imported into the port special economic zone from the rest of the customs territory of the Russian Federation and placed under the customs regime applicable to exported goods outside the port special economic zone, the previous customs regime is suspended for the period the goods are in the port special economic zone in accordance with with the customs regime of the free customs zone and is renewed upon departure of the specified goods outside the customs territory of the Russian Federation, with the exception of cases involving a change in the previous customs regime in accordance with the customs legislation of the Russian Federation. The previous customs regime applicable to exported goods may be changed to a different customs regime when goods are exported outside the customs territory of the Russian Federation or when they are imported into the rest of the customs territory of the Russian Federation.9.3. He has the right to act as a declarant of goods imported into a port special economic zone and placed under the customs regime of a free customs zone or under another customs regime declared in connection with the export of goods from the customs territory of the Russian Federation or their import into the rest of the customs territory of the Russian Federation resident of the port special economic zone and other persons determined by the customs legislation of the Russian Federation.10. The federal executive body authorized to carry out the functions of legal regulation in the field of customs affairs establishes requirements for the arrangement, construction and layout of a special economic zone, as well as conditions for access of persons, goods and Vehicle to the territory of the special economic zone to ensure the effectiveness of customs control. 11. Residents of an industrial-production or technology-innovative special economic zone shall submit to the customs authority in writing information about the goods intended for import into the territory of the special economic zone in accordance with the customs regime of the free customs zone, about the operations performed with them and about the goods produced as a result of such operations, no later than fifteen days before the start of each calendar year , and in relation to the first batch of goods imported into the territory of the special economic zone - no later than fifteen days before submitting the customs declaration. 12. During a calendar year, but not more than once a quarter, a resident of a special economic zone has the right to change and (or) supplement information about the nomenclature and quantity of goods imported into the territory of the special economic zone and the operations performed with them, by reporting the specified information to the customs authority not later than fifteen days before submitting the customs declaration.13. The information specified in parts 11 and 12 of this article is subject to agreement with the governing bodies of special economic zones to ensure that the range of goods, their quantity and transactions performed with them comply with the terms of the agreement on the conduct of industrial production or technology development activities.14. Goods not specified in the application of a resident of an industrial-production or technology-innovative special economic zone are not subject to placement under the customs regime of a free customs zone.15. The application form of a resident of an industrial-production or technology-innovative special economic zone and the requirements for the information indicated in it are determined by the federal executive body authorized to carry out the functions of legal regulation in the field of customs.16. Persons operating in the territory of a special economic zone (residents and non-residents) are required to keep records of imported, exported, stored, manufactured, processed, purchased and sold goods in the territory of the special economic zone and submit reports to the customs authorities in relation to these goods. Any changes that occur with goods within the special economic zone must be reflected in accounting documents. The form of accounting and reporting, as well as the procedure and deadlines for submitting reports to customs authorities, are established by the federal executive body authorized to carry out the functions of normative and legal regulation in the field of customs, in agreement with the federal executive body authorized to carry out the functions of developing state policy and regulations. -legal regulation in the field of taxes and fees.17. When residents of an industrial-production or technology-innovation special economic zone place under the customs regime of a free customs zone foreign goods imported into the special economic zone from the rest of the customs territory of the Russian Federation or purchased from persons who are not residents of the special economic zone, the amount of import customs duties and value added tax are returned by the customs authorities if exemption from payment of import customs duties and value added tax or their refund is provided for during the actual export of goods from the customs territory of the Russian Federation in accordance with the customs legislation of the Russian Federation. Refunds of previously paid amounts of import customs duties and taxes in relation to foreign goods imported into the port special economic zone from the rest of the customs territory of the Russian Federation are made if such a refund is provided upon termination of the customs regime, according to which these goods were located in the rest of the Russian Federation. customs territory of the Russian Federation, and the declaration of these goods when they were placed under the customs regime of the free customs zone was carried out with the submission of a customs declaration.17.1. When importing goods into a port special economic zone, exemption from payment of value added tax and excise taxes, reimbursement or return of previously paid amounts of value added tax and excise tax is carried out in relation to Russian goods placed outside the port special economic zone under the customs regime applicable to exported goods. goods, if such exemption, compensation or return are provided for by the legislation of the Russian Federation on taxes and fees during the actual export of goods from the customs territory of the Russian Federation, as well as in relation to Russian goods that are placed under the customs regime of a free customs zone and the declaration of which was made by submitting a customs declaration .18. When exporting goods placed under the customs regime of a free customs zone outside a special economic zone (except for moving goods to another special economic zone for the purpose of their use and (or) placement in accordance with the customs regime of a free customs zone) or when transferring these goods for a non-resident of a special economic zone in an industrial-production or technology-implementation special economic zone, the customs regime of a free customs zone must be terminated in accordance with the customs legislation of the Russian Federation and taking into account the specifics established by this Federal Law.19. When releasing for free circulation into the rest of the customs territory of the Russian Federation foreign goods placed under the customs regime of a free customs zone (including products of their processing, if the goods have undergone operations not prohibited in the special economic zone, their waste or residues) or alienating them in favor persons who are not residents of the industrial-production or technology-implementation special economic zone, customs authorities, in accordance with the customs legislation of the Russian Federation, collect customs duties, value added tax and excise taxes at tax rates in force on the date of acceptance of the customs declaration by the customs authority in connection with export of goods from the territory of a special economic zone to the rest of the customs territory of the Russian Federation or their alienation in favor of persons who are not residents of the special economic zone. At the same time, excise taxes on processed products manufactured in an industrial-production or technology-implementation special economic zone are subject to payment if the processed products are goods made from foreign and (or) Russian goods that were not excisable when they were placed under the free customs regime. customs zone.20. For the purposes of calculating customs duties paid in accordance with Part 19 of this article, the rates of customs duties established for foreign goods imported into the territory of a special economic zone, or the rates of customs duties established for goods manufactured for industrial production or technological innovation are applied. special economic zone as a result of non-prohibited transactions, at the choice of the payer.20.1. For the purposes of calculating customs duties paid in accordance with Part 19 of this article, the rates of customs duties established for foreign goods (including products of their processing, if the goods have undergone operations not prohibited in the special economic zone, their waste or residues) exported from the port special economic zone to the rest of the customs territory of the Russian Federation.21. The payer indicates the system for calculating customs duty rates chosen by him in accordance with Part 20 of this article in the information submitted in accordance with part 11 of this article.22. The system for calculating customs duty rates specified in part 20 of this article may be changed by the payer during the calendar year in the manner prescribed part 12 of this article.23. For the purposes of calculating customs duties paid in accordance with Part 19 of this article in relation to goods exported from the industrial-production or technology-innovative special economic zone to the rest of the territory of the Russian Federation, the customs value and quantity of foreign goods (including those subjected to operations prohibited in the special economic zone) are determined on the day of their placement under the customs regime of the free customs zone without taking into account the value and quantity added when carrying out non-prohibited operations, including without taking into account the cost and quantity of Russian goods.23.1. For the purpose of calculating customs duties paid in accordance with Part 19 of this article in relation to goods exported from the port special economic zone to the rest of the customs territory of the Russian Federation, the customs value and quantity of foreign goods (including products of their processing, if the goods have been subjected to operations not prohibited in the special economic zone, their waste or residues) are determined on the day of their placement under the customs regime declared in connection with the export of goods from the port special economic zone. At the same time, the following expenses are not included in the customs value of goods, provided that they are separated from the price actually paid or payable, declared by the declarant and confirmed by him with documents: 1) expenses for construction, construction, assembly, installation, maintenance or provision of technical assistance in in relation to goods such as industrial plants, machinery or equipment after their importation into the port special economic zone; 2) costs of transportation (transportation), processing, storage and pre-sale preparation of goods after their importation into the port special economic zone; 3) duties, taxes and fees levied in the Russian Federation.23.2. For the purposes of paying import customs duties, in the absence of documents confirming for customs purposes the status of goods as Russian, the goods are considered as foreign.24. For the purposes of calculating value added tax and excise taxes levied in accordance with Part 19 of this article, the customs value and quantity of goods, including those subjected to operations not prohibited in the special economic zone, are determined on the day the customs declaration is accepted by the customs authority in connection with the export of goods from the territory of the special economic zone to the rest of the customs territory of the Russian Federation or their alienation in favor of persons who are not residents of the industrial-production or technology-implementation special economic zone. 24.1. For the purposes of calculating value added tax and excise taxes, the customs value and quantity of foreign goods imported into the port special economic zone from the territory of a foreign state and exported to the rest of the customs territory of the Russian Federation in an unchanged condition (except for changes in the condition of goods due to natural wear and tear or natural loss or damage due to an accident or force majeure) within three months from the date of their importation into the port special economic zone, are determined in accordance with the rules provided for in part 23.1 of this article.25. To determine the customs value of goods in cases provided for in parts 23.2 and 24 of this article, it is applied general order determining the customs value of goods imported into the customs territory of the Russian Federation, taking into account the following features: 1) when determining the customs value using the method of determining the value of a transaction with imported goods, the customs value is the transaction value, that is, the price actually paid or payable for the goods upon their sale by a person who is a resident of a special economic zone to a person who is not a resident of a special economic zone; 2) for the purpose of determining the customs value, the date of crossing the customs border of the goods being valued is considered to be the day the customs declaration is accepted by the customs authority in connection with the export of goods from the territory of the special economic zone to the rest part of the customs territory of the Russian Federation or their alienation in favor of persons who are not residents of the special economic zone; 3) the place of arrival of goods into the customs territory of the Russian Federation is determined as the place of export from the territory of the special economic zone or as the territory of the special economic zone when selling goods to a non-resident of the special economic zone zones without the export of goods from the territory of the special economic zone.26. When exporting Russian goods placed under the customs regime of a free customs zone from the territory of a special economic zone to the rest of the customs territory of the Russian Federation, as well as when they are alienated in an industrial-production or technology-implementation special economic zone in favor of persons who are not residents of the special economic zone economic zone, customs authorities levy value added tax and excise taxes at tax rates in effect on the date of acceptance of the customs declaration by the customs authority in connection with the export of goods from the territory of the special economic zone to the rest of the customs territory of the Russian Federation or their alienation in favor of persons other than residents of a special economic zone. At the same time, when exporting goods from an industrial-production or technology-innovation special economic zone, excise taxes on processed products manufactured in an industrial-production or technology-innovation special economic zone are subject to payment if the processed products are goods made from foreign and (or ) Russian goods that were not excisable when they were placed under the customs regime of a free customs zone.", supplemented with the following sentence: "Value added tax and excise taxes are levied by customs authorities according to the rules provided for in this part, also when exporting Russian goods outside the customs territory of the Russian Federation in accordance with the customs regime applicable to exported goods, if exemption from payment, compensation or return is not provided for the actual export of these goods from the customs territory of the Russian Federation in accordance with the legislation of the Russian Federation on taxes and fees, except for cases of export of these goods , placed outside the port special economic zone under the customs regime applicable to exported goods. 27. Customs clearance of Russian goods is carried out in accordance with the rules established in accordance with the customs legislation of the Russian Federation for customs clearance of foreign goods upon their release for free circulation on the customs territory of the Russian Federation.28. For the purposes of calculating value added tax and excise taxes paid in accordance with Part 26 of this article, the value and quantity of Russian goods, including those subjected to operations not prohibited in the special economic zone, are determined on the day the customs declaration is accepted by the customs authority in connection with the export of goods from a special economic zone or their alienation in an industrial-production or technical-innovation special economic zone in favor of persons who are not residents of the special economic zone. The cost of these goods for the purposes of calculating value added tax and excise taxes is determined in accordance with Tax Code Russian Federation.29. Value added tax and excise taxes in accordance with parts 26-28 of this article are not payable in case of movement of Russian goods to another special economic zone in accordance with the customs regime of a free customs zone, if in the special economic zone to which the goods are moved there is a customs free customs zone regime, providing for exemption from value added tax and excise taxes when importing Russian goods into such a special economic zone. Transportation of goods between special economic zones is carried out according to the rules provided for by the customs procedure for internal customs transit in relation to foreign goods in accordance with the Customs Code of the Russian Federation.30. When exporting foreign and Russian goods placed under the customs regime of a free customs zone from the territory of a special economic zone outside the customs territory of the Russian Federation, import customs duties and taxes are not levied, and export customs duties are subject to payment in accordance with the customs regime of export, with the exception of foreign goods imported into the territory of a special economic zone from the territory of a foreign state and exported outside the customs territory of the Russian Federation in an unchanged condition without taking into account changes in the condition of goods due to natural wear and tear or natural loss under normal conditions of transportation and storage, and with the exception of Russian goods placed in the port special economic zone for the purpose of their export outside the customs territory of the Russian Federation, if such goods were placed outside the port special economic zone under the customs regime applicable to exported goods", add the following sentence: "Export customs duties are not levied on Russian goods placed in a port special economic zone under the customs regime applicable to exported goods and providing, in accordance with the Customs Code of the Russian Federation, exemption or conditional exemption from payment of export customs duties.31. Customs clearance of goods specified in part 30 of this article is carried out in accordance with the rules established in accordance with the customs legislation of the Russian Federation for customs clearance of goods upon their export in accordance with the customs regime of export, with the exception of goods that are exported from the port special economic zone and customs clearance the registration of which is carried out in accordance with another declared customs regime or in respect of which the customs regime applicable to exported goods was suspended for the period that such goods are in the port special economic zone, taking into account the following features established by this Federal Law. 31.1. Upon departure from the port special economic zone of goods placed under the customs regime applicable to goods exported outside the customs territory of the Russian Federation, the resident of the port special economic zone submits to the customs authority transport (shipping) documents confirming that the place of unloading (port, airport of unloading ) is a place located outside the customs territory of the Russian Federation (bill of lading, sea waybill, cargo waybill or other document confirming the fact of acceptance of goods for international transportation). If a vehicle that departs from the customs territory of the Russian Federation and on which goods are exported outside the customs territory of the Russian Federation will make at least one intermediate stop at a seaport, river port, airport located on the customs territory of the Russian Federation, a resident of the port special economic zone no later than three days from the date of departure of goods from the last seaport, river port, airport, he is obliged to submit to the customs authority that issued permission for the departure of goods from the port special economic zone, documents confirming their actual departure outside the customs territory of the Russian Federation. 31.2. In case of failure to submit the documents specified in part 31.1 of this article, or if the submitted documents do not confirm the export of goods outside the customs territory of the Russian Federation, such goods are considered as exported from the port special economic zone to the rest of the customs territory of the Russian Federation. In these cases, as well as in the event that the customs authorities establish the fact of movement of goods from the port special economic zone to the rest of the customs territory of the Russian Federation, the resident of the port special economic zone, who presented documents upon the departure of goods outside the customs territory of the Russian Federation, pays customs duties, taxes, payable when exporting goods from the port special economic zone to the rest of the customs territory of the Russian Federation in accordance with the rules provided for by the customs legislation of the Russian Federation, taking into account the specifics established by this part and parts 31, 31.1 and 31.3 of this article. 31.3. For the purposes of calculating the amounts of customs duties and taxes paid in accordance with Part 31.2 of this article, the rates of customs duties, taxes and the exchange rate are applied foreign currency , valid on the day of departure of goods from the port special economic zone. The customs value of goods and their quantity are determined on the day the rates of customs duties and taxes are applied.32. Goods placed under the customs regime of a free customs zone may be destroyed on the territory of a special economic zone if these goods lose their commercial value under the control (with permission) of the customs authority or alienated in favor of another resident of the special economic zone, reflecting the fact of their destruction or alienation in reporting submitted to the customs authority. 32.1. In the port special economic zone, consumption of goods placed under the customs regime of the free customs zone is allowed, indicating the fact of their consumption in the reporting submitted to the customs authority.33. Upon termination of the existence of a special economic zone, goods located on its territory, placed under the customs regime of a free customs zone, are subject to movement to another special economic zone in accordance with the customs regime of the free customs zone or placement under a different customs regime within three months from the date of termination of the existence of the special economic zone. economic zone.34. During the period established by part 33 of this article, the specified goods for customs purposes are considered as being in temporary storage.35. If a person who had the status of a resident of a special economic zone did not move goods placed under the customs regime of a free customs zone to another special economic zone or did not place them under a different customs regime, then after the expiration of the period established by part 33 of this article, customs authorities dispose of goods located on the territory of the special economic zone in accordance with Chapter 41 of the Customs Code of the Russian Federation according to the rules provided for the disposal of goods whose temporary storage period has expired.36. Equipment and real estate objects imported into the territory of a special economic zone in accordance with the customs regime of a free customs zone and (or) made from goods placed under the customs regime of a free customs zone, and belonging to persons who were residents of the special economic zone at the time of termination of the existence of the special economic zone zones remain in the ownership of these persons without paying customs duties and taxes and acquire the status of being in free circulation on the customs territory of the Russian Federation. 37. In the event of a person losing the status of a resident of a special economic zone, including in connection with the early termination of an agreement on the conduct of industrial-production, technology-innovative activities, activities in a port special economic zone, goods belonging to him, placed under the customs regime of free customs zones are subject to alienation in favor of another resident of the special economic zone or placement under a different customs regime within three months from the date of entry of a person’s loss of the status of a resident of the special economic zone in the register of residents of the special economic zone. Within fifteen days from the date of entry into the register of residents of a special economic zone about the loss of a person’s status as a resident of a port special economic zone, a person who has lost the status of a resident of a port special economic zone is obliged to notify the legal owners of goods under the free customs regime of the loss of such status. zone and not belonging to him, and transfer these goods for storage to another resident of the port special economic zone.38. If a person who has lost the status of a resident of a special economic zone has not alienated goods placed under the customs regime, or has not transferred the goods for storage to another resident of the free customs zone, or has not placed them under a different customs regime, then after the expiration of the period established Part 37 of this article, customs authorities dispose of goods located on the territory of the special economic zone in accordance with Chapter 41 of the Customs Code of the Russian Federation according to the rules provided for the disposal of goods whose temporary storage period has expired.39. If a person loses the status of a resident of a special economic zone due to the expiration of the agreement on the conduct of industrial, production, technical innovation activities, activities in the port special economic zone, equipment and real estate imported into the territory of the special economic zone in accordance with the customs regime of free customs zone and (or) made from goods placed under the customs regime of a free customs zone, and belonging to persons who were residents of the special economic zone and who fulfilled the terms of the agreement on the conduct of industrial, production or technical innovation activities, remain the property of the specified person without paying customs duties duties and taxes. The specified equipment and real estate acquire the status of being in free circulation in the customs territory of the Russian Federation. 40. Goods imported by an individual entrepreneur and a legal entity into the territory of a special economic zone after a person loses the status of a resident of a special economic zone cannot be placed under the customs regime of a free customs zone from the day following the day of making a record of the person’s loss of the status of a resident of a special economic zone in register of residents of the special economic zone.40.1. In case of loss of goods (except for the case where the goods are destroyed or irretrievably lost due to an accident, force majeure or natural loss under normal storage conditions) or their removal from the port special economic zone without the permission of the customs authority, the resident of the port special economic zone pays customs duties, taxes payable upon export of goods from the port special economic zone to the rest of the customs territory of the Russian Federation in accordance with the rules provided for by the customs legislation of the Russian Federation, taking into account the specifics established by part 40.2 of this article. 40.2. For the purposes of calculating the amounts of customs duties and taxes paid in accordance with Part 40.1 of this article, the rates of customs duties, taxes and foreign currency exchange rates valid on the day of acceptance of the customs declaration with the declared customs regime of the free customs zone or on the day of placing the specified goods under the customs control are applied. regime of a free customs zone in a port special economic zone, if customs clearance of goods was carried out without filing a customs declaration. The customs value of goods and their quantity are determined on the day the rates of customs duties and taxes are applied.41. For the purposes of this article, the concepts used in the Customs Code of the Russian Federation are applied. To the extent not regulated by this article, the provisions of the Customs Code of the Russian Federation apply.

Chapter 9. Guarantees provided to residents of special economic zones

Federal Law of October 30, 2007 N 240-ФЗ Article 38 of this Federal Law has been amended

Federal Law of June 3, 2006 N 76-ФЗ Article 38 has been amended to come into force 30 days after the official publication of this Federal Law

Article 38. Guarantee against adverse changes in the legislation of the Russian Federation on taxes and fees

Acts of legislation of the Russian Federation on taxes and fees, laws of constituent entities of the Russian Federation on taxes and fees, regulatory legal acts of local governments on taxes and fees that worsen the situation of taxpayers who are residents of special economic zones, with the exception of acts of legislation of the Russian Federation on taxes and fees relating to taxation of excisable goods are not applied to residents of special economic zones during the validity period of the agreement on the conduct of industrial-production, technology-innovative, tourist-recreational activities or activities in the port special economic zone.

Federal Law of October 30, 2007 N 240-ФЗ Article 39 of this Federal Law has been amended

Federal Law No. 76-FZ of June 3, 2006 amended Article 39, which comes into force 30 days after the official publication of this Federal Law

Article 39. Dispute resolution procedure

Disputes related to the creation or termination of the existence of a special economic zone, violation by residents of a special economic zone of the terms of the agreement on the conduct of industrial-production, technology-innovation, tourist-recreational activities or activities in a port special economic zone on the territory of a special economic zone, as well as others disputes arising from relations regulated by this Federal Law are resolved in court in accordance with the legislation of the Russian Federation.

Chapter 10. Final provisions

Article 40. Termination of the existence of special economic zones and free economic zones

1. From the date of entry into force of this Federal Law, the existence of special economic zones and free economic zones, with the exception of the special economic zones specified in Part 2 of this article, created before the date of its entry into force, shall cease.2. The provisions of this Federal Law do not apply to relations regulated by the federal law on the special economic zone in the Kaliningrad region and the federal law on the special economic zone in the Magadan region.

Article 41. Entry into force of this Federal Law

Real the federal law comes into force thirty days after the day of its official publication. President of the Russian Federation V. Putin Moscow, Kremlin July 22, 2005 No. 116-FZ

RUSSIAN FEDERATION

THE FEDERAL LAW

ABOUT SPECIAL ECONOMIC ZONES IN THE RUSSIAN FEDERATION

State Duma

Federation Council

Chapter 1. GENERAL PROVISIONS

Chapter 2. CREATION AND TERMINATION OF SPECIAL ENTITIES

ECONOMIC ZONES

Chapter 3. MANAGEMENT OF SPECIAL ECONOMIC ZONES

Chapter 4. LEGAL STATUS OF RESIDENTS OF SPECIAL

ECONOMIC ZONE

Chapter 5. IMPLEMENTATION AGREEMENT

INDUSTRIAL-PRODUCTION, TECHNICAL-IMPLEMENTATION,

TOURIST AND RECREATIONAL ACTIVITIES OR ACTIVITIES

Chapter 6. MANAGEMENT AGREEMENT

TECHNICAL AND IMPROVEMENT ACTIVITIES

Chapter 6.1. IMPLEMENTATION AGREEMENT

TOURIST AND RECREATIONAL ACTIVITIES

Chapter 6.2. AGREEMENT ON THE IMPLEMENTATION OF ACTIVITIES

IN THE PORT SPECIAL ECONOMIC ZONE

Chapter 7. PROCEDURE FOR PROVIDING LAND PLOTS,

LOCATED WITHIN A SPECIAL ECONOMIC

ZONES AND PROCEDURE FOR USE

LAND PLOTS

Article 32. Land use regime in a special economic zone

1. The governing bodies of special economic zones manage and dispose of land plots within its boundaries on the basis of an agreement on the creation of a special economic zone in accordance with the legislation of the Russian Federation and taking into account the provisions of this Federal Law.

2. Land plots within the boundaries of a special economic zone may be provided for temporary possession and use solely on the basis of a lease agreement.

3. Tenants of land plots within the boundaries of a special economic zone - owners of real estate objects created by them have the right to purchase land plots located under the specified objects in accordance with the legislation of the Russian Federation.

4. A land plot located within the boundaries of a special economic zone may be withdrawn for state or municipal needs in the manner established by the legislation of the Russian Federation, if, in accordance with the territory planning project, the land plot is intended to accommodate linear object, constituting the infrastructure of a special economic zone, with the exception of cases where the placement of a linear object is carried out under the terms of an easement.

Article 32.1. Features of establishing easements within the boundaries of a special economic zone for the construction and (or) operation of infrastructure facilities of special economic zones

1. Within the boundaries of special economic zones, it is allowed to establish easements for the purposes provided for in Part 2 of this article, and taking into account the features established by this article.

2. Easements within the boundaries of a special economic zone may be established for the purposes of:

1) construction of linear structures (including power lines, communication lines and structures, pipelines, water pipelines, utility, engineering, electrical and other lines and networks, cable cars), located in accordance with the approved project of territory planning, reconstruction, major repairs, operation of such linear structures;

2) passage, passage, transportation through the land plot of construction and other materials for the construction and (or) operation of infrastructure facilities of the special economic zone;

3) construction of temporary or auxiliary structures (including fences, change houses, sheds), storage of construction and other materials for the construction and (or) operation of infrastructure facilities of a special economic zone;

4) placement on plot of land information boards, signs, warning signs, geodetic signs for the construction and (or) operation of infrastructure facilities of a special economic zone;

5) carrying out survey, research and other work for the construction and (or) operation of infrastructure facilities of the special economic zone;

6) carrying out work to protect territories intended for the construction and (or) operation of infrastructure facilities of a special economic zone from flooding and flooding.

3. If the establishment of an easement within the boundaries of a special economic zone leads to the impossibility of using a land plot or part of it, the owner of the land plot, land user, landowner has the right to demand compensation for losses caused.

4. An agreement on the establishment of an easement is concluded between the persons in whose interests the easement is established. These persons include:

1) management company if the construction and (or) operation of infrastructure facilities of a special economic zone are carried out at the expense of the management company;

2) organizations carrying out the construction and (or) operation of infrastructure facilities of a special economic zone, if the construction and (or) operation of such infrastructure facilities are carried out at the expense of the federal budget, budgets of constituent entities of the Russian Federation or local budgets;

3) organizations carrying out the construction and (or) operation of infrastructure facilities of a special economic zone, if the construction and (or) operation of such infrastructure facilities are carried out entirely at the expense of other legal entities.

5. An agreement on the establishment of an easement is concluded between the persons in whose interests the easement is established and the body for managing the special economic zone or a legal entity or citizen - the owner of a land plot located within the boundaries of the special economic zone. If the land plot is in state or municipal ownership and is leased to a resident of a special economic zone, such an agreement is concluded by the corresponding tenant of the land plot in respect of which the easement is established.

6. An agreement on the establishment of an easement may provide for the establishment of a temporary or permanent easement.

7. The period for establishing an easement in relation to a land plot that is in state or municipal ownership and leased to a resident of a special economic zone cannot exceed the term of the lease agreement for such a land plot.

8. The agreement on the establishment of an easement must contain:

1) cadastral number of the land plot in respect of which it is proposed to establish an easement;

2) information about the parties to the agreement;

3) the goals and grounds for establishing an easement;

4) duration of the easement;

5) the amount of payment for the easement;

6) the right of the person in whose interests the easement is established to carry out activities for the purpose of which the easement is established, including the right to enter the land plot, deliver construction and other necessary materials to it, construction, reconstruction, major renovation infrastructure facilities of the special economic zone, for the construction and (or) operation of which an easement has been established, carry out the necessary engineering survey, carry out cutting of trees and shrubs, carry out earthworks;

7) the obligation of the person in whose interests the easement is established to pay for the easement and fully compensate for losses caused in connection with the establishment of the easement;

8) the obligation of the person in whose interests the easement is established, after termination of the easement, to bring the land plot into a condition suitable for its use in accordance with the permitted use.

9. In order to prepare a draft agreement on the establishment of an easement, the persons in whose interests the easement is established shall ensure that the fee for the easement is calculated and, if necessary, carried out cadastral works for the purpose of implementing public cadastral registration part of the land plot in respect of which an easement is established.

10. The amount of payment for an easement established in accordance with this Federal Law is determined as follows:

1) for a permanent easement, a fee is established in an amount less than market value a plot of land due to its encumberment with an easement, unless a smaller amount of payment for the easement is established by the agreement on the establishment of the easement;

2) for a temporary easement (annual fee) a fee of one percent is established cadastral value land plot per unit of its area, multiplied by the area of ​​the land plot or part of the land plot in respect of which an easement is established, unless a smaller amount of payment for the easement is established by the agreement on the establishment of the easement.

11. If an agreement on the establishment of an easement is not concluded after thirty days from the date of receipt by the person specified in part 5 of this article of the draft of such an agreement, the persons in whose interests the easement is established have the right to apply to the court with a claim to compel the conclusion of the agreement on the establishment of an easement.

12. Payment for the easement, as well as compensation for losses caused in connection with the establishment of the easement to the persons in respect of whom the easement is established, is carried out at the expense of the persons in whose interests the easement is established.

13. The persons specified in part 5 of this article do not have the right to carry out actions that exclude or hinder the construction and (or) operation of infrastructure facilities of a special economic zone by the person in whose interests the easement is established.

14. An easement may be terminated based on a court decision on the following grounds:

1) the person in whose interests the easement is established does not carry out the activity for which the easement was established within one year from the date of establishment of the easement, unless otherwise provided by the agreement on the establishment of the easement;

2) due to the absence of purposes for which the easement was established.

15. Easements, with the exception of easements established in accordance with this article for a period of less than one year, are subject to state registration in accordance with Federal Law of July 13, 2015 N 218-FZ “On State Registration of Real Estate”. State registration of an easement established in accordance with this article is carried out on the basis of an application from the person in whose interests the easement is established, without presenting a notarized power of attorney issued by the owner of the land plot encumbered with the easement.

16. The easement established in accordance with this article is preserved in the event of transfer of rights to the land plot in respect of which the easement is established to another person, as well as in the event of transfer of the rights of persons in whose interests the easement is established to other persons carrying out construction and (or) operation of infrastructure facilities of a special economic zone.

Article 33. Land lease agreement

The approximate form of a land lease agreement and the methodology for calculating rent are determined by the federal executive body authorized by the Government of the Russian Federation.

Article 34. Rent

1. The maximum amount of rent for land plots provided to a resident of a special economic zone on the basis of an agreement on the implementation (conduct) of industrial-production, technology-innovative, tourist-recreational activities or activities in a port special economic zone is determined by the federal body authorized by the Government of the Russian Federation executive power.

2. Rent and other payments for land plots located within the boundaries of the special economic zone go to the budget of the appropriate level of the budget system of the Russian Federation in accordance with the legislation of the Russian Federation.

Article 35. Disposal of a land plot within the boundaries of a special economic zone

A resident of a special economic zone - a tenant of a land plot located in state and (or) municipal ownership, has no right to sublease it (sublease) and transfer his rights and obligations under the lease agreement to another person (release), provide the land plot for free use, and also pledge rental rights and make them as a contribution to the authorized capital of business partnerships and companies or a share contribution to a production cooperative.

Chapter 8. APPLICATION OF FREE CUSTOMS PROCEDURE

CUSTOMS ZONE IN THE TERRITORIES OF SPECIAL ECONOMIC ZONES

Article 36. General provisions on the application of the customs procedure of a free customs zone in the territories of special economic zones

1. This chapter determines the application in the territories of industrial-production, technology-innovation and port special economic zones of the customs procedure of a free customs zone established by the customs legislation of the Customs Union.

2. In the territories of tourist and recreational special economic zones, the customs procedure of a free customs zone is not applied.

3. In the territories of industrial-production and technology-innovation special economic zones, goods placed under the customs procedure of a free customs zone, goods of the Customs Union not placed under the customs procedure of a free customs zone, and foreign goods placed under other customs procedures may be placed and used .

4. In the territories of port special economic zones, goods placed under the customs procedure of a free customs zone may be placed and used, as well as, in cases established by the SEZ Agreement, vehicles for international transportation and goods not placed under the customs procedure of a free customs zone. Goods of the Customs Union imported into the port special economic zone by the executive authority of a constituent entity of the Russian Federation or the management company or specified in Part 2 of Article 8 of this Federal Law joint stock company, exercising on the territory of a port special economic zone certain powers to manage the port special economic zone in accordance with Article 7 of this Federal Law, including ensuring its functioning, are not placed under the customs procedure of a free customs zone.

5. The federal executive body authorized in the field of customs affairs determines the procedure and technology for performing customs operations in relation to goods, including vehicles, imported into the territory of special economic zones and exported from the territory of special economic zones.

Article 37. Customs procedure of a free customs zone

2. Goods established in accordance with the SEZ Agreement cannot be placed under the customs procedure of a free customs zone. The Government of the Russian Federation has the right to establish a list of goods that are not subject to placement under the customs procedure of a free customs zone.

3. Goods placed under the customs procedure of a free customs zone are subject to customs declaration in the manner established by the customs legislation of the Customs Union and (or) the legislation of the Russian Federation on customs affairs, with the exception of the goods specified in part 4 of this article.

4. Foreign goods imported into the territory of a port special economic zone from the territory of a state that is not a member of the Customs Union, if such goods are not intended for the purposes of construction, reconstruction of infrastructure facilities of a seaport, river port, airport located on the territory of a port special economic zone, are placed under the customs procedure of a free customs zone without their customs declaration, except for cases established in accordance with Part 5 of this article. In relation to such goods, only customs operations related to the arrival of goods into the customs territory of the Customs Union are carried out.

5. The Government of the Russian Federation has the right to establish cases when foreign goods imported into the territory of a port special economic zone from the territory of a state that is not a member of the Customs Union and placed under the customs procedure of a free customs zone are subject to customs declaration.

6. When placing goods under the customs procedure of a free customs zone applied on the territory of an industrial-production or technology-innovative special economic zone, only a resident of the special economic zone into whose territory such goods are imported can act as a declarant of goods.

7. When placing goods under the customs procedure of a free customs zone applied on the territory of a port special economic zone, the declarant may be a resident of the port special economic zone or another person specified in subparagraph 1 or paragraph five of subparagraph 2 of Article 186 of the Customs Code of the Customs Union.

8. Goods are placed by residents of a special economic zone under the customs procedure of a free customs zone in order to carry out (conduct) industrial-production, technology-innovation or port activities in accordance with the agreement on the implementation (conduct) of activities in the territory of the special economic zone.

9. In order to confirm compliance with the conditions for placing goods under the customs procedure of a free customs zone, a resident of a special economic zone shall submit to the customs authority an agreement on the implementation (conduct) of activities in the territory of the special economic zone and a certificate of inclusion in the register of residents of the special economic zone or copies of these documents, certified by the person who introduced them.

10. If goods are placed under the customs procedure of a free customs zone for the purpose of placing them on the territory of a port special economic zone by a person who is not a resident of the port special economic zone, to confirm compliance with the conditions for placing goods under the customs procedure of a free customs zone, the declarant of the goods must be presented to the customs a body concluded between the owner of such goods and a resident of the port special economic zone for the provision of services for warehousing (storing) goods, loading (unloading) of goods and performing other operations established by the SEZ Agreement.

11. In relation to foreign goods placed (placed) under the customs procedure of a free customs zone and intended for processing (processing) operations in relation to such goods, as a result of which the goods lose their individual characteristics, and (or) for the manufacture of goods ( including assembly, disassembly, installation, adjustment), as well as for repairs, the customs authority, at the request of the declarant, identifies such goods in goods manufactured (received) using foreign goods placed under the customs procedure of a free customs zone.

12. In order to identify foreign goods placed under the customs procedure of a free customs zone, identification methods established by the SEZ Agreement may be used in goods manufactured (received) using foreign goods placed under the customs procedure of a free customs zone.

13. The acceptability of the declared method of identifying foreign goods placed under the customs procedure of a free customs zone in goods manufactured (received) using foreign goods placed under the customs procedure of a free customs zone is established by the customs authority taking into account the characteristic features of the goods and the operations performed with them specified in part 11 of this article. If the method proposed by the declarant for identifying foreign goods placed (placed) under the customs procedure of a free customs zone in goods manufactured (received) using foreign goods placed under the customs procedure of a free customs zone is not considered acceptable by the customs authority, the customs authority has the right to independently determine identification method.

14. The procedure for identifying foreign goods placed (placed) under the customs procedure of a free customs zone, in goods manufactured (received) using foreign goods placed under the customs procedure of a free customs zone, is determined by the federal executive body authorized in the field of customs affairs .

15. Completion of the customs procedure of the free customs zone is carried out in accordance with the Agreement on the SEZ.

16. Upon completion of the customs procedure of the free customs zone, applied in the territories of industrial-production and technology-innovation special economic zones, in relation to goods placed under the customs procedure of the free customs zone, and goods manufactured (received) using goods placed under customs procedure of a free customs zone, the declarant can only be a resident of a special economic zone who has placed goods under the customs procedure of a free customs zone, except for the cases provided for in parts 17 and 18 of this article.

17. If a person loses the status of a resident of a special economic zone upon completion of the customs procedure of a free customs zone in the manner prescribed by the Agreement on the SEZ, the declarant of goods is the person who has lost the status of a resident of the special economic zone.

18. In the event of transfer of rights of ownership, use and (or) disposal of goods placed under the customs procedure of a free customs zone to another resident of the special economic zone upon completion of the customs procedure of the free customs zone in the manner prescribed by the Agreement on the SEZ, the declarant of the goods is a resident of the special economic zone economic zone to which the rights of ownership, use and (or) disposal of such goods have been transferred.

19. When placing goods under the customs procedure of a free customs zone applied on the territory of a port special economic zone, and upon completion of the said customs procedure if such goods remain unchanged, except for changes due to natural wear and tear or natural loss under normal conditions of transportation (transportation), storage and (or) use (operation), the declarant of goods can be a resident of a port special economic zone who has placed the goods under the customs procedure of a free customs zone, except for the cases provided for in parts 17 and 18 of this article, or another person specified in subparagraph 1 or paragraph five of subparagraph 2 of Article 186 of the Customs Code of the Customs Union.

20. Upon completion of the customs procedure of the free customs zone applied on the territory of the port special economic zone, in relation to goods manufactured (received) in the territory of the port special economic zone using goods placed under the customs procedure of the free customs zone, only a resident can act as a declarant port special economic zone, which has placed goods under the customs procedure of a free customs zone, except for the case provided for in part 17 of this article.

21. Upon completion of the customs procedure of the free customs zone by placing under the customs procedure of re-importation of goods manufactured (received) exclusively from goods of the Customs Union, including using goods of the Customs Union that were not placed under the customs procedure of the free customs zone, they are subject to return to federal budget amounts of value added tax, excise tax in relation to goods of the Customs Union, when placed under the customs procedure of a free customs zone, compensation was provided specified taxes in accordance with the legislation of the Russian Federation on taxes and fees.

22. The amounts of value added tax and excise duty in the cases specified in part 21 of this article are calculated based on the rates in effect on the day of registration of the customs declaration when placing goods of the Customs Union under the customs procedure of the free customs zone, and the customs value of the goods and (or) their physical characteristics in physical terms (quantity, weight, volume or other characteristics) determined on the day of placing the goods of the Customs Union under the customs procedure of the free customs zone.

23. If, during customs control, the customs authority reveals signs that the document confirming the status of goods manufactured (received) using foreign goods placed under the customs procedure of the free customs zone contains false information and (or) issued on the basis of false, unreliable and (or) incomplete information, the customs authority sends a reasoned appeal to the body authorized by the Government of the Russian Federation to issue the specified document (hereinafter referred to as the body authorized to issue a document confirming the status of the goods), about the additional, joint with the customs authority verification of the validity of issuing such a document. Based on the results of this check, the document confirming the status of the goods may be canceled by the body authorized to issue a document confirming the status of the goods.

24. The procedure for organizing and conducting the inspection specified in Part 23 of this article is determined by the federal executive body authorized in the field of customs affairs, together with the body authorized to issue a document confirming the status of the goods.

25. Upon termination of the functioning of a special economic zone, equipment placed under the customs procedure of a free customs zone, put into operation and used by a resident of the special economic zone to implement an agreement on the implementation (conduct) of activities in the territory of the special economic zone, as well as goods placed under the customs procedure free customs zone and used to create real estate on the territory of a special economic zone are recognized as goods of the Customs Union, not under customs control, without payment of customs duties, taxes, without the application of prohibitions and restrictions and without being placed under the customs procedure of release for domestic consumption.

26. If a person loses his resident status due to the expiration of the agreement on carrying out (conducting) activities in the territory of a special economic zone and he fulfills the terms of this agreement, equipment placed under the customs procedure of the free customs zone, put into operation and used by the resident for sale agreements on the implementation (conduct) of activities in the territory of a special economic zone, and goods placed under the customs procedure of a free customs zone and used to create real estate in the territory of a special economic zone are recognized as goods of the Customs Union that are not under customs control, without paying customs duties , taxes, without the use of prohibitions and restrictions and without being placed under the customs procedure for release for domestic consumption.

27. In order to recognize the goods specified in parts 25 and 26 of this article as goods of the Customs Union, a resident of a special economic zone must submit to the customs authority a written application drawn up in any form and documents containing information:

1) about the resident;

2) on the resident’s fulfillment of the terms of the agreement on carrying out (conducting) activities in the territory of the special economic zone;

3) on the placement of these goods under the customs procedure of a free customs zone;

4) on the commissioning of equipment, if the application is submitted in relation to the equipment;

5) on making a record of the ownership of a resident of a special economic zone for a real estate object in the Unified State Register real estate, if the application is submitted in relation to goods used to create real estate in the territory of a special economic zone.

28. Documents confirming information about a resident of a special economic zone include:

1) constituent documents;

2) a document confirming the fact of making an entry about a resident - legal entity in the unified state register of legal entities, or a document confirming the fact of making an entry about a resident - individual in the unified state register of individual entrepreneurs. If the specified document is not presented by a resident of the special economic zone, at the interdepartmental request of the customs authority, the federal executive body carrying out state registration legal entities, individuals as individual entrepreneurs, provides information confirming the fact that information about a legal entity or an individual entrepreneur has been entered into the unified state register of legal entities and the unified state register of individual entrepreneurs, respectively;

3) certificate of registration with the tax authority. If the specified document is not submitted by a resident of the special economic zone, at the interdepartmental request of the customs authority, the federal executive body exercising the functions of control and supervision of compliance with legislation on taxes and fees provides information confirming the fact of registration of a legal entity or individual entrepreneur registered with the tax authority;

4) certificate of inclusion in the register of residents of the special economic zone. If the specified document is not submitted by a resident of the special economic zone, at the interdepartmental request of the customs authority, the federal executive body that registers legal entities and individual entrepreneurs as residents of special economic zones provides information confirming the fact of inclusion of the legal entity or individual entrepreneur in the register residents of special economic zones.

29. A document confirming the fulfillment by a resident of a special economic zone of the terms of the agreement on carrying out (conducting) activities on the territory of the special economic zone is a written certificate issued by the management body of the special economic zone in the form and in the manner determined by the federal executive body exercising the functions of development of state policy and legal regulation in the field of creation and operation of special economic zones on the territory of the Russian Federation.

30. Goods placed under the customs procedure of a free customs zone and which have become unusable, as well as packaging and packaging imported together with goods into the territory of a special economic zone packaging materials, which have completely or partially lost their original purpose and their consumer properties, with the permission of the customs authority may be destroyed on the territory of the special economic zone or exported from the territory of the special economic zone for the purpose of their destruction in the manner determined by the federal executive body authorized in the field of customs affairs , and reflecting the fact of destruction of goods placed under the customs procedure of the free customs zone and which have become unusable, in the reporting submitted to the customs authority in accordance with Article 37.4 of this Federal Law.

31. The Government of the Russian Federation has the right to determine cases when packaging and packaging materials that are foreign goods imported into the territory of the special economic zone along with foreign goods, and which have not lost their original purpose and their consumer properties, can be exported from the territory of the special economic zone to for the purpose of their destruction without placing them under the customs procedure for destruction, as well as the conditions and procedure for their export and destruction.

Article 37.1. Operations performed with goods placed under the customs procedure of a free customs zone in the territories of special economic zones

1. Operations carried out with goods placed under the customs procedure of a free customs zone are determined in accordance with the Agreement on the SEZ.

2. In the territories of industrial-production, technology-innovation and port special economic zones, it is prohibited retail goods placed under the customs procedure of a free customs zone, and goods manufactured (received) using goods placed under the customs procedure of a free customs zone. The Government of the Russian Federation has the right to establish a list of other prohibited operations performed with goods placed under the customs procedure of a free customs zone in the territories of industrial production, technology innovation and port special economic zones. The corresponding resolution of the Government of the Russian Federation comes into force no earlier than one year after the date of its official publication.

3. With the permission of the customs authority, it is allowed to carry out sampling and sampling operations in accordance with Article 155 of the Customs Code of the Customs Union and transfer such samples and specimens for research, including for certification purposes, in relation to:

1) goods placed under the customs procedure of a free customs zone;

2) goods manufactured (received) using goods placed under the customs procedure of a free customs zone;

3) goods manufactured (received) using goods placed under the customs procedure of a free customs zone, and goods of the Customs Union not placed under the customs procedure of a free customs zone.

4. Permission to carry out sampling operations and samples in relation to the goods specified in part 3 of this article, and the transfer of such samples and samples for research is issued by the customs authority on the basis of a written application drawn up in any form from an interested person - a resident of a special economic zone or another person who is the owner of goods, the placement of which is carried out on the territory of the port special economic zone. Permission is issued in writing on the day of application in the form separate document or by placing an appropriate mark on the written application of the interested person by an authorized official of the customs authority. The issuance of a permit is permitted only if the requirements are met established by paragraph 2 Article 155 of the Customs Code of the Customs Union.

5. When a resident of a special economic zone transfers the rights of ownership, use and (or) disposal of goods placed under the customs procedure of a free customs zone to another resident of a special economic zone, such goods can be moved from one territory of the special economic zone in which the customs procedure of a free customs zone is applied customs zone, to another territory of the special economic zone in which the customs procedure of the free customs zone is applied, in accordance with the customs procedure of customs transit.

6. The specifics of applying the customs procedure of customs transit in relation to the goods specified in Part 5 of this article are established by the federal executive body authorized in the field of customs affairs.

7. When carrying out operations on the territory of a special economic zone related to the consumption of goods placed under the customs procedure of a free customs zone, the fact of consumption of such goods must be reflected in the reporting submitted to the customs authority in accordance with Article 37.4 of this Federal Law.

Article 37.2. Customs control in the territories of special economic zones

1. Customs control in the territories of special economic zones is carried out by customs authorities in accordance with the customs legislation of the Customs Union and (or) the legislation of the Russian Federation on customs affairs.

2. The territory of the special economic zone is a customs control zone. The movement of goods, vehicles, persons, including officials of state bodies, with the exception of officials of customs bodies, across the borders of special economic zones and within their limits is permitted with the permission of the customs authority and under its supervision, taking into account the provisions of this article.

3. The territory of the special economic zone must be developed and equipped for the purpose of customs control. In order to ensure the effectiveness of customs control, the federal executive body authorized in the field of customs affairs, in agreement with the federal executive body exercising the functions of developing state policy and legal regulation in the field of creation and operation of special economic zones on the territory of the Russian Federation, establishes requirements for the development and equipment of the territory of the special economic zone, as well as for the development and equipment of land plots provided to residents of the special economic zone, in cases provided for in part 4 of this article.

4. By decision of the federal executive body exercising the functions of developing state policy and legal regulation in the field of creation and operation of special economic zones on the territory of the Russian Federation, in agreement with the federal executive body authorized in the field of customs affairs, the arrangement and equipment of a land plot provided by the management body of special economic zones to a resident of a special economic zone, as well as the common perimeter of two or more land plots provided to different residents of a special economic zone, provided that within the boundaries of the land plots being developed there are no plots that do not belong to these residents of the special economic zone .

5. Ensuring the access control regime on the territory of a special economic zone, including determining the procedure for access of persons to such territory, is carried out in the manner determined by the federal executive body authorized in the field of customs affairs, in agreement with the federal executive body exercising the functions of developing state policy and legal regulation in the field of creation and operation of special economic zones on the territory of the Russian Federation.

6. The import of goods into the territory of a special economic zone in which the customs procedure of a free customs zone is applied, with the exception of the port special economic zone, is carried out with notification of the customs authority about such import of goods. The import of goods into the territory of a port special economic zone, where the customs procedure of a free customs zone is applied, and the export of goods from the territories of special economic zones, where the customs procedure of a free customs zone is applied, are carried out with the permission of the customs authority.

7. The forms of notifications and permits specified in Part 6 of this article and the procedure for filling them out are established by the federal executive body authorized in the field of customs affairs.

8. Customs authorities have the right to identify goods imported into the territory of a special economic zone in the manner established by the Customs Code of the Customs Union. The federal executive body authorized in the field of customs affairs, in order to ensure compliance with the requirements of the customs legislation of the Customs Union, the legislation of the Russian Federation on customs affairs and this Federal Law, determines the procedure for carrying out customs operations related to the identification of goods imported (imported) into the territory of a special economic zone.

Article 37.3. Implementation of temporary storage of goods in the territories of industrial-production or technology-innovation special economic zones

1. Premises, open areas, railway tracks and container sites located in places approved by the customs authority within the boundaries of the territories of industrial-production or technology-innovation special economic zones and intended for temporary storage of foreign goods imported by residents of such special economic zones are places temporary storage. The specified temporary storage places in the territories of special economic zones must meet the requirements of parts 1 and 2 of Article 71 of the Federal Law of November 27, 2010 N 311-FZ “On customs regulation in the Russian Federation”.

2. Requirements for the arrangement, equipment and locations of temporary storage places in the territories of industrial-production and technology-innovation special economic zones are determined by the federal executive body authorized in the field of customs, taking into account the provisions of this article.

3. If the place of temporary storage on the territory of an industrial-production or technology-implementation special economic zone is an open area and (or) premises located on a land plot allocated to a resident of a special economic zone by the management body of the special economic zone, storage of foreign goods, owned by third parties persons are not allowed in such a place.

4. Customs operations in relation to goods imported by a resident of a special economic zone into the territory of an industrial-production or technology-innovation special economic zone and exported from the territory of an industrial-production or technology-innovation special economic zone, necessary for placing such goods under the selected customs procedure or to complete this customs procedure, and customs operations related to the placement of goods for temporary storage are carried out on the territory of the industrial-production or technology-innovative special economic zone in places of temporary storage in the manner prescribed by the customs legislation of the Customs Union, the legislation of the Russian Federation on customs case and this Federal Law.

5. A resident of an industrial-production or technology-innovation special economic zone may place for temporary storage in temporary storage places on the territory of an industrial-production or technology-innovation special economic zone only those goods for which he can act as a declarant.

6. Temporary storage of goods in temporary storage places on the territory of a special economic zone is carried out with written permission from the customs authority, issued on the basis of a written application drawn up in any form by a resident of the special economic zone importing foreign goods into the territory of the special economic zone. The issuance of permission for the temporary storage of goods in temporary storage places and the submission of documents and information for placing goods for temporary storage on the territory of an industrial-production or technology-innovation special economic zone are carried out in the manner prescribed by the customs legislation of the Customs Union, the legislation of the Russian Federation on customs and this Federal Law.

7. A resident of an industrial-production or technology-implementation special economic zone, who has received permission to temporarily store goods in temporary storage places on the territory of the special economic zone, is obliged to:

1) ensure the safety of goods in temporary storage;

2) do not allow transactions with goods without permission from the customs authority;

3) keep records of goods in temporary storage in the manner established by the federal executive body authorized in the field of customs affairs, and submit reports on such goods to the customs authority.

8. In case of loss of goods temporarily stored in temporary storage places on the territory of a special economic zone, their transfer to third parties without the permission of the customs authority, or use of such goods not for the purpose of temporary storage, the resident of the special economic zone who received permission for the temporary storage of such goods , is obliged to pay customs duties and taxes in accordance with Article 172 of the Customs Code of the Customs Union.

9. Forms for reporting on goods held in temporary storage in places of temporary storage on the territory of a special economic zone, the procedure for filling them out, as well as the procedure and deadlines for submitting such reports to the customs authority are established by the federal executive body authorized in the field of customs affairs.

Article 37.4. Accounting for goods and reporting on goods when applying the customs procedure of a free customs zone

1. A resident of a special economic zone keeps records of goods placed under the customs procedure of a free customs zone, and goods manufactured (received) using goods placed under the customs procedure of a free customs zone, and submits reports on such goods to the customs authority.

2. Any changes that occur with goods placed under the customs procedure of a free customs zone, and with goods manufactured (received) using goods placed under the customs procedure of a free customs zone must be reflected in accounting documents.

3. The procedure for keeping records of goods placed under the customs procedure of a free customs zone, and goods manufactured (received) using goods placed under the customs procedure of a free customs zone, reporting forms for such goods, the procedure for filling out such forms and the procedure and deadlines for submission to The customs authority for such reporting is established by the federal executive body authorized in the field of customs affairs.

Article 37.5. Import into the territory of the port special economic zone of goods placed outside it prior to such import under customs procedures applicable to exported goods

1. Goods placed outside the territory of the port special economic zone under customs procedures applicable to exported goods may be imported into the territory of the port special economic zone for their storage and carrying out unloading, reloading and other cargo operations necessary to begin international transportation of such goods when they are exported outside the customs territory of the Customs Union.

2. Storage of goods specified in part 1 of this article and performance of unloading, reloading and other cargo operations with such goods can only be carried out by a resident of the port special economic zone.

3. Import of goods specified in part 1 of this article into the territory of the port special economic zone, export of such goods from the territory of the port special economic zone, including to the rest of the customs territory of the Customs Union, and storage of such goods in the territory of the port special economic zone are carried out in accordance with the provisions of this article in the manner established by the federal executive body authorized in the field of customs affairs.

4. When importing into the territory of a port special economic zone goods of the Customs Union placed under the customs export procedure, an exemption from payment of value added tax, excise tax or a refund of previously paid amounts of value added tax, excise duty is made, if such exemption or refund is provided for by the legislation of the Russian Federation. Federation on taxes and fees upon the actual export of goods from the Russian Federation.

5. If the actual export from the territory of the port special economic zone of the goods specified in part 4 of this article is not carried out, within 180 days from the day following the day of their import into the territory of the port special economic zone, taxes are subject to payment with interest accrued on them refinancing rates of the Central Bank of the Russian Federation, which were in effect during the period when these goods were located in the territory of the port special economic zone, in the manner prescribed by the legislation of the Russian Federation on customs for the collection of taxes and interest when importing goods into the Russian Federation.

6. Export of goods specified in part 4 of this article from the territory of the port special economic zone to the rest of the customs territory of the Customs Union, if such export is not associated with the start of international transportation of such goods, is permitted with the permission of the customs authority, subject to payment of taxes in the manner prescribed provided for by the legislation of the Russian Federation on customs for the collection of taxes when importing goods into the Russian Federation.

7. Permission from the customs authority to export goods in the case established by part 6 of this article is issued on the basis of a freely written application from the declarant of such goods in accordance with the customs export procedure, his legal successor or authorized representative or another person who has such goods in legal possession. The period for consideration by the customs authority of such an application is no more than three working days from the date of its receipt by the customs authority.

Chapter 9. GUARANTEES PROVIDED TO RESIDENTS OF SPECIAL INDIVIDUALS

ECONOMIC ZONES

Article 38. Guarantee against adverse changes in the legislation of the Russian Federation on taxes and fees

Acts of legislation of the Russian Federation on taxes and fees, laws of constituent entities of the Russian Federation on taxes and fees, regulatory legal acts of local governments on taxes and fees that worsen the situation of taxpayers who are residents of special economic zones, with the exception of acts of legislation of the Russian Federation on taxes and fees relating to taxation of excisable goods are not applied to residents of special economic zones during the validity period of the agreement on the conduct of industrial-production, technology-innovative, tourist-recreational activities or activities in the port special economic zone.

Article 39. Dispute resolution procedure

Disputes related to the creation or termination of the existence of a special economic zone, violation by residents of a special economic zone of the terms of the agreement on the conduct of industrial-production, technology-innovation, tourist-recreational activities or activities in a port special economic zone on the territory of a special economic zone, as well as others disputes arising from relations regulated by this Federal Law are resolved in court in accordance with the legislation of the Russian Federation.

Chapter 10. FINAL PROVISIONS

Article 40. Termination of the existence of special economic zones and free economic zones

1. From the date of entry into force of this Federal Law, the existence of special economic zones and free economic zones, with the exception of the special economic zones specified in Part 2 of this article, created before the date of its entry into force, shall cease.

2. The provisions of this Federal Law do not apply to relations regulated by the federal law on the special economic zone in the Kaliningrad region and the federal law on the special economic zone in the Magadan region.

Article 41. Entry into force of this Federal Law

This Federal Law comes into force thirty days after the day of its official publication.

The president

Russian Federation

Moscow Kremlin