Free zones in Bosnia and Herzegovina are part of the customs territory of Bosnia and Herzegovina and have the status of a legal entity. In accordance with the Law on Free Zones of Bosnia and Herzegovina, the founder of a free zone may be one or more domestic or foreign legal and natural persons registered in Bosnia and Herzegovina. Free zone users do not pay VAT and import duties on equipment that will be used for production. Investments in free zones, transfer of profits, and transfer of investments are free. The establishment of a free zone is economically justified if on the basis of the attached study on the economic justification of the establishment of a free zone and other attached evidence it can be estimated that the value of goods exported from the free zone will exceed at least 50 % of the total value of goods leaving the free zone of 12 months.
There is one free zone in the area of Zenica-Doboj Canton, and that is the free (duty-free) zone Topuzovo Polje, located along the regional road R-445 Visoko - Kakanj and next to the highway M17 Sarajevo - Zenica, and was formed as a legal entity in 1997. In addition to this oldest free zone in Bosnia and Herzegovina, the Visoko customs terminal is also available to investors.