Law No. 2007-037, Free Zones and Enterprises
In forceLoi n° 2007-037, art. 6, 7 et 9 (Zones et Entreprises Franches)
Effective 2008-01-14 · Applies to private
This law sets Madagascar's regime for Free Zones and Enterprises, under which an export-oriented enterprise benefits from customs and tax incentives, including duty and import-tax exemption on construction materials, equipment, and computing and office equipment used to prepare, develop, and operate the zone or enterprise (art. 7.2), and preferential fuel and lubricant pricing for a free-zone enterprise operating in an area not covered by the public electricity network (art. 7.2).
Article 9 requires every enterprise benefiting from the regime to respect public order, hygiene and sanitation rules, protect the environment, and generally comply with the laws and regulations in force on national territory, and ties an enterprise's environmental, hygiene, and sanitation obligations to article 7 of the investment law. Article 12.1 repeals Law No. 89-027 of 29 December 1989 on the Free Zone regime, as amended, and its 1992 implementing decree.
Article 12.4 ties this law's entry into force to its promulgation by the President and its publication by broadcast, posting, or another mode of publication, expressly independent of its insertion in the Journal Officiel.
Source: Full text of law