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10.5.3. Export Processing Zones

Export processing zones (EPZs) are industrial districts where companies operate with tax suspension, currency exchange freedom (they are not required to convert into Brazilian Real the foreign currency obtained with exports)and with simplified customs procedures. They also receive favourable income tax treatment.Authorized companies must produce or process in these zones merchandise that is exclusively for export. There are 23 EPZs in Brazil at different pre-operational stages. An EPZ in Acre is already in place.