There are areas in many countries where advantageous regime is being already applied. In some countries these areas are called special economic zones and in other ones they are referred to as free economic zones. In those areas more profitable tax, customs and other economic activity regimes are defined for entrepreneurs in comparison with other areas. The practice of some countries shows that special economic zones play an important role in the economical development of the same countries. The People\'s Republic of China could be taken as an example. Exactly special economic zones stay on the basis of the economical miracle of China. At present, the works in the direction of establishing special economic zones are being implemented in Azerbaijan Republic as well. The legislative basis about special economic zones has already been formed. The legislation about special economic zones determines the establishment of special economic zones, their management regulation, the rights and duties of entrepreneurs functioning in the special economic zones; tax, customs etc. regimes applied to their activity. If you would like to get more information about the special economic zones and should you need any practical help for the organization of your activity in these zones please don’t hesitate to consult “HES” law firm.