A free zone (customs free port) is a delimited geographical area within the customs territory where goods can be introduced, stored, processed or transformed without being subject to customs duties and import VAT, as long as they are not released for free circulation. In Switzerland, historic free ports exist in Geneva, Basel and Chiasso. Goods enter with simplified procedures; no duties or VAT during storage; goods may be manipulated but not substantially transformed; upon release to the Swiss market, standard customs clearance applies. Free zones are particularly useful for goods in transit, strategic storage, triangular trade operations, and high-value items like artwork.