Legal Framework
The Council of State adopted Decree Law 313 “Of Mariel Special Development Zone” on September 23rd 2013, which creates the Zone and Decree 316, with the regulations for the implementation of the later.
This law establishes a Special regime for the Investment in the area of 465,4 km² within the province of Artemisa, which pertains to ZED Mariel. In addition, the following complementary regulations apply:
Ministry of Economy and Planning
On the employment entities authorized to supply labor force in Mariel Special Development Zone.
Ministry of Finance and Prices
On minimum land values in property for Sector A of Mariel Special Development Zone.
On the building of losses and contingency reserves.
On the exemption of payment of profits tax in Mariel Special Development Zone.
General Customs of the Republic of Cuba
On the rules for the application of special treatment in the Mariel Special Development Zone.
Central Bank of Cuba
On the provision of financial intermediation services in the Mariel Special Development Zone.
Ministry of Interior
On the establishment of regulations on migration and internal affairs in the Mariel Special Development Zone.