P. whereas in Bangladesh 10 % of the workforce in the RMG sector is employed in EPZs; whereas a new EPZ Labour Act was passed by the cabinet in July 2014, yet falls short of granting commensurate rights to workers with those granted elsewhere in Bangladesh; whereas, while the ban on striking elapsed on 1 January 2014, Worker Welfare Associations do not have the same rights and privileges as trade unions;

Goods brought into a free zone shall be brought into that free zone directly, either by sea or air or, if by land, without passing through another part of the customs territory of the Community, where the free zone adjoins the land frontier between a Member State and a third country.

The free zone on Madeira is the only one currently benefiting from specific measures. These include the suspension of customs duties on the import of certain goods intended to equip the free zone until the end of 2008. In addition, favourable tariff treatment - which may go as far as the total suspension of customs duties - applies to the import of certain industrial products for processing or substantial working within the free zone until 31 December 2005.

As regards the Canaries, the Spanish authorities at the beginning of 1999 requested - a request reiterated in the memorandum - a general exemption from CCT duties on industrial products for the free zones and on raw materials for processing in these free zones, using it as a basis the measures previously granted to the Portuguese free zones.

- the temporary suspension of CCT duties for certain goods intended to equip or for processing in the free zones of the Azores and Madeira; the aim of this preferential tariff treatment, which is subject to certain conditions, was to help launch industrial activities in the only operational free zone in these regions (i.e. the Madeira harbour zone) and promote permanent installation of industries to process non-originating materials (other than agricultural products or products obtained from the processing thereof), imported free of customs duties and destined for the Community market; an initial review of this scheme is scheduled for ...[+++]this year;

By way of derogation from Article 446, goods taken on board or transhipped in a free zone in a port situated in the customs territory of the Community shall be deemed to have been taken on board or transhipped in a third country unless it is established, by annotation in the ship's papers by the customs authorities, that the said vessel is coming from a part of that port other than the free zone.