Legal framework
The State Council adopted Decree Law 313 "On the Mariel Special Development Zone" on September 23, 2013, which creates the Zone and Decree 316 , with the regulations for the implementation of the latter.
This law establishes a special regime for investment in the 465.4 km² area within the Artemisa province, which belongs to ZED Mariel. In addition, the following complementary regulations apply:
About the Land Use Plan of the Mariel Special Development Zone
About the Development and Business Program of the Mariel Special Development Zone
Constitution of the Republic of Cuba
Supreme legal norm of the Cuban State
Ministry of Interior
On the establishment of regulations on migration and internal affairs 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 Finance and Prices
On the exemption of payment of profits tax in Mariel Special Development Zone.
On the contracting of insurance of goods of any kind and liabilities with foreign entities.
On the building of losses and contingency reserves.
On minimum land values in property for Sector A of Mariel Special Development Zone.
Ministry of Economy and Planning
On the investment process in the Mariel Special Development Zone.
On the employment entities authorized to supply labor force in Mariel Special Development Zone.
Ministry of Labor and Social Security
On the possibility for concessionaires and users established in the Mariel Special Development Zone to directly hire foreign individuals not residing in Cuba.
Ministry of Science, Technology and Environment
On the regulations for carrying out the comprehensive technology assessment process in the 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.