Free zones in Brazil: Analysis of existing legislation

Abstract

The first part of this paper gives a general introduction of the institution named free zone, providing some doctrinal and legislative concepts. We will also see how it has evolved throughout history and the types of these that have been emerging, but always preserving common characteristics. The second part refers to specific legislation in Brazil, passing for the free zone of Manaus and the Export Processing Zone´s rules. Here we will find the different benefits, the similarities and differences between both models.