The free zone of AAT is system control and tracking for any item both of import and local that concerning and movement in free zone
warehouse to manufacture of finish goods for sale area that include export and domestic.
In case of export sale the entrepreneurs will get the benefit of tax free zone (except all duty, VAT is 0%) and when import raw material will be get the benefit of tax to except import duty as well. And in case of domestic sale will have to prepared the cost structure to display the volume of raw materials used to finish goods manufactured by the customs regularity.
At present , the volume of local part to manufacture should more than 40% will be getting the benefit of tax and if not more than 40% or less will not be getting the benefit to except tax free zone and it should be depend on the customs regularity.
The system of free zone will control all transaction movement of inventory by the importance criteria are following:
Transaction IN
1. Import part receiving will use data from ASN data to reference in transaction moving into inventory.
2. Local part receiving will use offline set data to reference in transaction moving into inventory.
3. Receiving by transfer from other privilege ( location to location)
Transaction OUT
1. Transaction of raw material will be use the line off data to explore BOM and back flushing out of raw material transaction out of inventory.
2. Sale data will be reference to finish goods are moving out of inventory.
3. moving transfer to others privilege ( location to location)
4. Sale service part data will be reference to the transaction moving out of inventory to pay tax increase for domestic sale of spare part.
5. FG Scrap and raw material scrap will be moving out of inventory by actual information.