(1) Thirty per cent of annual production of goods and services of a free zone enterprise may be sold in the national customs territory and shall be subject to applicable taxes and duties.

(2) Goods given free of charge to any person in a free zone and intended to be used or consumed in the national customs territory outside the free zone shall be subject to the applicable taxes and duties and shall be regarded as part of the 30% of the total annual production to be sold in the national customs territory.