Law of Ukraine

“On the Special Economic Zone "Yavoriv"

Date of Entry into Force:
February 17, 1999
This Law sets forth a procedure for creation, liquidation and stipulates peculiarities of the mechanism of functioning of the special economic zone "Yavoriv". The special economic zone "Yavoriv" (hereinafter referred to as SEZ "Yavoriv") shall be created for the period ending on the 1st of January 2020 within the administrative-territorial borders of the Yavoriv district in Lviv oblast, excluding the territories of the military testing ground and military units. SEZ “Yavoriv” shall combine in itself functions of a complex manufacturing zone, a free customs zone and a technological park.
A special legal regime for economic activities, which is specified in the Law of Ukraine "On General Principles of Creation and Functioning of Special (Free) Economic Zones", shall be established and used in the territory of SEZ “Yavoriv,” in accordance with peculiarities stipulated by this Law.
This Law determines the following management bodies of SEZ “Yavoriv”: the Yavoriv district Rada, the Yavoriv district state administration, organ of business development and management of SEZ “Yavoriv”.
The subjects of  SEZ “Yavoriv” are considered to be subjects of entrepreneurial activities, branches, divisions and other separate units, which are located and implement in the territory of SEZ “Yavoriv” the investment projects the value of which is equivalent to no less than 500 thousand US dollars (except for technological park projects), approved by Yavoriv district state administration and registered by the SEZ “Yavoriv” business development and management organ as subjects of SEZ “Yavoriv”.
The special legal regime for entrepreneurial activities, established in SEZ “Yavoriv”, shall be applied to subjects of SEZ “Yavoriv” only as they carry out entrepreneurial activities in the territory of SEZ “Yavoriv”.
In the territory of SEZ “Yavoriv” in the area of the checkpoint on the state border of Ukraine "Krakovets" there shall be created the auto-port "Krakovets". In the territory of the auto-port "Krakovets" a special customs regime shall be established. This customs regime is based on introduction of special regulation with regard to the procedure of bringing goods in and outside the territory of the auto-port “Krakovets”, as well as with regard to collection of customs duties when goods cross the borders of the auto-port “Krakovets”. The Law stipulates that the customs value of goods transported in the customs territory of Ukraine from the territory of the auto-port “Krakovets” and prior to this were transported out from the customs territory of Ukraine into the territory of auto-port “Krakovets”, shall not include the cost of services concerning storage of such goods, their final processing, sorting, packaging carried out within the auto-park “Krakovets”. The same operations are not subjects of a value added tax. 
The Law specifies granting the subjects of SEZ “Yavoriv” privileges in import duty, value added tax, enterprise profit tax, land tax, duties paid to the state special funds.
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