Special legal conditions which include special tax and customs treatment are established in the territory of FEZ "Grodnoinvest". Tax preferences: The tax load is decreased by 30% for resident-enterprises. Here is the comparative table of taxation for resident-enterprises of the Republic of Belarus & FEZ Grodnoinvest residents. Customs preferences: A common customs territory started functioning within the boarders of the Customs Union of Belarus, Russia and Kazakhstan. Commodities circulate without customs payments in this territory. No quantitative restrictions & non-tariff regulations are applied.   Special legal treatment is applied when: exporting goods (works and services) of own manufacture beyond the boundaries of the Republic of Belarus for export; selling import-substitution products in the domestic market; selling goods to other FEZ-residents.