The free trade zones of the world were created after the Second World War when countries decided that they should own industry and remove the traces of backwardness from their countries. It was claimed that with the creation of these free trade zones, the investment potential of foreign companies will be created, and in this regard, employment and export power and currency will increase. Free trade zones are considered export drivers. Free trade zones are often located in or around a port area, where trade with other free zones of the world is allowed. In these areas, goods can be imported and exported without paying customs duties, and the goods can be stored in warehouses of these areas for a while. They can even be packaged and re-exported. 
These goods can be sold in the domestic market if customs duties and taxes are paid. Free trade zones are important and privileged for every country in several aspects. It attracts foreign investments in the productive sector, creates job opportunities inside the country, increases the production of economic and industrial sectors, helps countries to enter the global sectors, and also the entry of intermediate goods, and investments with a more appropriate price will help. The important advantage of free trade zones is that they do not need to pay customs duties and taxes. These zones are free from customs and their products are for export. In general, these zones attract foreign investors and facilitate their establishment and are often accompanied by many incentives. There are a total of seven industrial free trade zones in Iran. These areas include the following:
- Kish Free Zone
- Qeshm Free Zone
- Chabahar Free Zone
- Aras Free Zone
- Anzali Free Zone
- Arvand Free Zone
- Maku free zone
Conducting economic affairs in each of these free trade zones has special characteristics and unique advantages that tempt every businessman to invest in these zones. 
Free trade zones are part of the territory of the mainland and are considered a way to access international markets to attract foreign investors and modern management and technology. These areas are often unique in terms of geographical location and have developed infrastructure and many foreign investment drivers for domestic and foreign investors. Iran's free trade zones all have direct access to international waterways. These areas have direct access to the Oman Sea in the south and the Caspian Sea in the north. Access to these markets means that investors can easily dominate the goods of neighboring markets such as the markets of Central Asia and the United Arab Emirates. The biggest advantage of these areas is the exemption from customs laws, which brings this advantage to the flow of goods entering and leaving these areas. 
Iran's free trade zones have many legal advantages, for example: 1- The settlement of claims arising from business contracts in this area is according to the agreements of the parties 2- Insurance and social security in these areas have special regulations 3- Taxes in these areas are paid after the expiration of twenty years of the first tax exemption 4- Added value is exempt in these areas 5- Credit and banking institutions are established based on separate regulations 6- Damages by the government in foreign investments in these areas must be compensated in a fair manner In these areas, there is freedom of action and many advantages for businesses and economic activities, and considering the many positive features that have been considered in these areas, there are certainly initial strictures for starting a business and the need to be serious. Economic activity is considered in these areas. All kinds of companies and commercial institutions can be registered in the regional registration unit, provided that their activities are legal. Any company registered in the free zone should also have its headquarters in the same free zone. It is also possible to register a branch or representative office of foreign legal entities in the company and an industrial property registration office in free zone organizations. 
Currency transactions with all natural and legal entities, whether Iranian or foreign, are possible through branches located in free zones and units of Iranian and foreign banks. The import of goods to free trade zones is outside the export and import regulations as well as the customs affairs of the free zones of the Islamic Republic and is exempted from the country's export and import regulations. For this reason, it is considered the best area for company registration for foreigners. An investor can operate in any freedom zone he wants. National investors submit their request in the form of a questionnaire to the organization of each region, after checking the investment permit is issued to them, the permit is issued for free zones with much fewer formalities. In general, company registration in free zones has advantages, among which the following can be mentioned: 1- It is possible to register a company with 100% foreign ownership in the company and industrial and intellectual property registration office of free zones. 2- Companies and industrial institutions and cultural institutions as well as intellectual property are easily registered in these areas. 3- Entry of permitted goods with very easy regulations is considered in these areas. 4- Entry and exit of capital and profit from economic activities in these areas are completely free. 5- Re-export and transit of goods are done with simple formalities. 6- Oil exchange, petrochemical products, and international stock exchange operate in these areas. 7- There are no restrictions on the transfer of currency from other free zones of Iran to other countries. 8- Foreign citizens can enter these areas without obtaining a visa. 
Considering all the mentioned cases, the drivers of investment in free zones are wider than investments in other zones, and these zones have benefits such as tax exemptions, exemption of profits and customs duties, absence of strict currency and administrative procedures, speed and facilitation of export and import processes by attracting foreign investors and transferring technology help the development of the country.
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