Special Economic Zones (SEZs) exist in many countries around the world. In the Greater Mekong Subregion (GMS), as elsewhere, the term SEZ generally refers to an area where national trade laws either do not apply or are relaxed, with the aim of attracting greater inward investment. SEZ regulations have often included restrictions on trade union activity, together with incentives for potential investors, such as exemptions on import duties for machinery and tax exemptions for fixed periods. In addition, SEZs frequently focus exclusively on export processing and factory-based production networks. Typically SEZs are located in border areas or at other times they occupy strategic locations in terms of accessing ports and other trade routes