EPZs operate outside the Customs territory. Accordingly, goods entering an EPZ from the Customs territory are classified as exports, whereas goods exiting an EPZ into the Customs territory are considered imports and attract all relevant duties and customs requirements.

EPZs are outside Customs territory, and goods going into EPZs from Customs territory are deemed to be exported to the EPZ, while those removed from the EPZ to Customs territory are deemed to be imported and subject to duties and customs.