Accordingly, the FTZ includes a manufacturing zone, port and port logistics areas, a logistics center, and a trade–services zone. It will be connected to Cat Lai Port and Cai Mep Ha Port.

Infrastructure construction and business projects within the FTZ shall be exempted from corporate income tax for four years and receive a 50 percent tax reduction for the following nine years.

For manufacturing projects, corporate income tax shall be reduced by half during the first nine years.

Imported and exported goods within the FTZ shall be exempted from specialized inspections if they meet international management standards and are not subject to foreign trade management measures or quarantine requirements.

For projects classified as strategic investment attraction targets, the approval time for investment guidelines and the issuance of investment registration certificates shall be shortened to no more than seven working days from the date of receiving complete and valid dossiers.

Notably, a special foreign exchange management policy will be applied to facilitate transactions for foreign-invested enterprises and import–export businesses, with a view to enhancing the competitiveness of the FTZ.

The sectors subject to priority investment include high technology, smart manufacturing, financial centers, and large-scale trade and service projects. Projects involving infrastructure construction and business operations in the FTZ must have a minimum capital scale of VND30 trillion (US$1.138 billion).

Under the Resolution, Ho Chi Minh City is granted autonomy in selecting strategic investors based on the principles of openness, transparency and criteria related to capital capacity, experience, and technological commitments./.