- The customs control gates: The non-tariff area has two customs control gates. The customs control gate situated in the contiguous area between the non-tariff port and the tariff port is called gate A, while the one in the contiguous area between the non-tariff port and the inland is called gate B.

- The list of goods originating from the non-tariff area means the list of goods promulgated by the Nhon Hoi EZ Management Board (hereinafter referred to as the Management Board for short) for each period (called the list of goods of the non-tariff area's origin), including goods manufactured, processed, re-processed or assembled in the non-tariff area without the use of raw materials or components imported from abroad.

Conditions for application of the financial regimes related to the non-tariff area:

The financial mechanisms related to the non-tariff area in Nhon Hoi EZ shall apply to the non-tariff area only when it ensures all the following conditions:

- It has solid fences isolating activities within it from other functional areas in Nhon Hoi EZ;

- There are no residential quarters and no permanent and temporary residents in it (foreigners alike);

- It has a customs office for supervising and inspecting people, goods and means of transport entering and leaving it.

Some general provisions on customs procedures applicable to the non-tariff area:

Apart from the above provisions on customs procedures, the concerned parties shall also have to perform other obligations specified in the Customs Law and the Import Tax and Export Tax Law and other documents concerning import and export activities.

Principles of investment preferences:

Projects on investment in Nhon Hoi EZ shall enjoy the maximum preferences given to investment projects in geographical areas with exceptionally difficult socio-economic conditions and economic zones according to the provisions of the Law on Foreign Investment in Vietnam, the Law on Domestic Investment Promotion, the Law on Enterprise Income Tax and other tax laws.

Where legal documents provide for preferences at different levels for the same matter, the highest preference level shall apply. Where newly promulgated mechanisms and policies are more preferential than those provided for in this Circular, such new policies shall apply.

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