(h) Foreigner means a person who is not the citizen. In this
expression the economic organization formed by foreigners shall
also be included by this Law;
(i) Free Zone means the area which is deemed to be situated outside
the country which is stipulated by the relevant Management
Committee and the Customs Department to be entitled to the
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exemption of the customs duty and other taxes relating to the
goods in the Special Economic Zone and the goods imported into
this zone. In this expression also includes the Free Zone business
manufacturing area, transportation area and international wholesale
area;