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of October 13, 1992 No. 2673-XII
About the general beginnings of creation and functioning of special (free) economic zones
This Law determines procedure for creation and liquidation, the mechanism of functioning of special (free) economic zones in Ukraine, general legal and economic basis of their status, and also general regulations of the relations of subjects of economic activity of these zones with local councils of People's Deputies, bodies of the state executive authority and other bodies.
The special (free) economic zone represents part of the territory of Ukraine on which are established and the special legal regime of economic activity, procedure for application and operation of the legislation of Ukraine are effective. In the territory of special (free) economic zone preferential customs, monetary, tax and other terms of economic activity of national and foreign legal entities and physical persons are entered.
The purpose of creation of special (free) economic zones is attraction of foreign investments and assistance by it, activation together with foreign investors of business activity for building-up of commodity export and services, deliveries to the domestic market of high-quality products and services, attraction and implementation of new technologies, market methods of managing, development of infrastructure of the market, improvement of use natural and manpower, acceleration of social and economic development of Ukraine.
The status and the territory of special (free) economic zone, and also term for which it is created, determined by the Supreme Council of Ukraine by adoption of the separate law for each special (free) economic zone.
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The document ceased to be valid since July 27, 2022 according to Item 3 of the Section II Law of Ukraine of 09.07.2022 No. 2389-IX