- An EPE is now permitted to sell goods and fixed assets to the domestic market. Such transaction is treated as import / export. The Decree is silent on the limit of domestic sale.
- An EPE is now permitted to purchase construction materials locally for the construction of buildings. Where it does this the EPE and the supplier will be able to treat the transaction as either import/export or domestic sale/purchase.
- If an EPE is granted a trading license, the EPE is required to set up a branch outside of the EPZ to carry out its trading activities. Further guidance in this regard will be issued by the Ministry of Finance and the Ministry of Trade and Ministry of Planning and Investment.
Decree 164 is effective from 1 January 2014.