Aqaba Special Economic Zone Law, Jordan Law No. 32/2000 (as amended) (hereafter referred to as Law) establishes Aqaba as a special Economic Zone (hereafter referred to as ASEZ) which is governed by the Aqaba Special Economic Zone Authority (hereafter referred to as ASEZA).

Jordanian legislation applies to ASEZ in general. This includes the Civil Code, Labour Law and Penal Code.

However, ASEZ is distinguished by a number of laws and regulations from the rest of the Kingdom, which includes:

• Regulation for Entry Visa, Labour and Residency in the Aqaba Special Economic Zone;

• Regulation on Registration of Enterprises in Aqaba Special Economic Zone;

• Jordan Regulation No. 157/2003 on the Temporary Vehicle Entry to Aqaba Special Economic Zone;

• Regulation on Zoning and Construction Licensing in Aqaba Special Economic Zone;

• Regulation on Organisation and Development of the Investment Climate of Aqaba Special Economic Zone;

• Income Tax Regulation for the Aqaba Special Economic Zone;

• Jordan Regulation No. 82/2000 on the Financial Regulation for the Aqaba Special Economic Zone;