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Export Processing Zones Act, 2001

This section gives the Act’s short title and says its commencement date will be appointed by the Minister by statutory instrument. This section defines key terms used in the Act and says the Act d…

VAT refundaccounting periodaccountsact commencementadministrationannual reportingapplicationsapproval applicationsauditauthorisationboard administrationboard governanceboard meetingsboard procedurebusiness servicescommitteescompliancecustoms territorydeadlinesdeveloper obligationsdisclosure of interestselection of incentiveenvironmental assessmentexport controlsexport processingexport processing licencesexport processing zonesfacility requirementsfalse statementsfeesfinancial reportingfinancial yearfundinggoods handlinggoods movementgrantsimport-exportincentivesinspectioninspection feesinventory controlinvestmentinvestment complianceinvestment licensinginvestment promotioninvestment reviewlicence applicationslicence compliancelicence conditionslicence issuancelicensed investor complianceBusiness registrationloansmeeting procedureminutespermissionpermit and licence applicationspermit compliancepermit conditionspermit validitypermit/licence application handlingpermitspermits and licencespublic registersrecordkeepingrecordsregulatory complianceregulatory decisionsregulatory governancereliefrenewal applicationsrepealreportingretail tradereturnsshow-cause noticesite securityspecial economic zonesstatutory definitionssuspension or revocationtax exemptionstaxes and dutiestransitionzone compliancezone operations
Jurisdiction
Zambia
Structure
48 provisions
Citation
Act 7 of 2001
Dates
Source version 9 Nov 2001
More statute details
Dates
Source version 9 Nov 2001

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Official source

01

Purpose and legislative effect

“This section gives the Act’s short title and says its commencement date will be appointed by the Minister by statutory instrument.”

This section gives the Act’s short title and says its commencement date will be appointed by the Minister by statutory instrument. This section defines key terms used in the Act and says the Act does not, by itself, exempt anyone in or connected with an export processing zone from other applicable laws, unless another law says otherwise. The Board determines the device of the Authority’s seal. Approved agreements, contracts, or instruments may be signed or carried out for the Authority by the Managing Director or a Board-authorised person. The Authority has functions to develop export processing zones, facilitate their development, decide licence applications, issue licences, and assist licence applicants.

02

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(1) The Board shall appoint, the Managing Director on such

The Board must appoint the Managing Director and may set the terms and conditions of that appointment. The Managing Director is the Authority’s chief executive and must manage its affairs under the Board’s policies and directions. The B…

Section 9

(!) A person shall not

A person must not, in an export processing zone, carry on certain retail trade or business services without prior approval from the Authority.

Section 33

04

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Source record from zambialii.org · Source version 9 Nov 2001

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Showing 48 of 48 provisions

Provision 35Offence 4Short title 2Repeal 2

Part

PART I

§ 1This Act may be cited as the Export Processing Zones Act,Short title

This section gives the Act’s short title and says its commencement date will be appointed by the Minister by statutory instrument.

1. This Act may be cited as the Export Processing Zones Act, 2001 and shall come into operation on such date as the Minister may, by statutory instrument, appoint. Short title and commence­ ment
Section 1Verify source
§ 2(I) In this Act, unless the context otherwise requiresInterpretation

This section defines key terms used in the Act and says the Act does not, by itself, exempt anyone in or connected with an export processing zone from other applicable laws, unless another law says otherwise.

2. (I) In this Act, unless the context otherwise requires- Interpretation " Authority '' means the Zambia Export Processing Zones .•• . }\11thority established by section three; " Board " means the Zambia Export Processing Authority Board constituted under section seven; ··,, C�stoms and Excise Division" has the meaning assigned to it under the Customs and Excise Act; " customs territory " means any part of Zambia other than an export processing zone; "developer" means a person who holds a permit issued under section sevemeen; Cap.322 • • 40 No. 7 of 2001] Export Processing Zones zone and which is authorised by the investor's licence; " export processing zone " ineans' any area. or premises, in . Zambia, declared under section fourteen to be an export pro�essing zone; .. . . ''. investor" means the holder of an export processing licence . grantee) under section twenty;· · " l_icence '.' means an .export processing licence granted under . . ' . section twenty; " member" means the Chairperson or any other member of the Board established by section seven; and .. "permit" means a permit granted to a developer under se'ction twenty. (2) Except as otherwise provided in this Act or any other law, nothing in this Act shall be construed as exempting any person within or in relation to an export processing ,zone from any law applicable in an ar_ea other than an export processing zone .. PARTII THE ZAMBIA EXPORT PROCESSING ZoNES AUTHORITY AND THE ZAMBIA EXPORT 'PROCESSIN� ·zoNES Au�HORITY BOARD . ' ' ' Establish­ ment of Authority Seal of Authority Exec11tion of contracts and instruments by Authority Functions of Authority · 3: There is hereby .established the·Zambia ·Export Processing Zones Authority w\)ich shall be a •body corporate with perpetual succe·ssion and a commo_n seal; capable of suing and b'eing sued in its corporate name and with power, subject to this Act, to perform all acis that bodies corpo,ate,.may by law perfbrm.'
Section 2Verify source
§ 4The seal of. the Authority shail he such device as may beProvision

The Board determines the device of the Authority’s seal.

4. The seal of. the Authority shail he such device as may be · ., determined by the Board. · · ·
Section 4Verify source
§ 5Any agreement,' c'ontrac' ·or instrument_-approved ·by theProvision

Approved agreements, contracts, or instruments may be signed or carried out for the Authority by the Managing Director or a Board-authorised person.

5. Any agreement,' c'ontrac' ·or instrument_-approved ·by the Board may be entered into or exrcuted on behalf of the Authority by the Managing Director or by i ny person generally or specially authorised by the Board for the purpose.
Section 5Verify source
§ 6(I) The functions of the Authority shall be­Provision

The Authority has functions to develop export processing zones, facilitate their development, decide licence applications, issue licences, and assist licence applicants.

6. (I) The functions of the Authority shall be­ (a/ to develop export processing zones; (b) to facilitate the development of export processing zones by developers and investor; ( c) to consider and determine applications for licences under this Act and t,o issue licences; ( d) to assist applicants for licences under this Act by providing · services J'.or p�taining other relavaiit iicences,. p�rmits and facilities; , .. , . , .. , • ' Supplemellt to the Republic of Zambia Government Gazette dated the 9th November. 200/ THE EXPORT PROCESSING ZONES ACT, 2001 [No,7 of2001 37 ARRANGEMENT OF CLAUSES PART 1 PRELIMINARY I.
Section 6Verify source

Part

PART 1

§ 2Section 2Short title

This text only gives the section heading and part title: "Short title and commencement," "Interpretation," and "The Zambia Export Processing Zones Authority and the Zambia Export Processing Zones Authority Board."

2. Short title and commencement Interpretation PART 11 THE ZAMBIA EXPORT PROCESSING ZONES AUTHORITY AND THE ZAMBIA EXPORT PROCESSING ZoNES AUTHORITY BOARD
Section 2Verify source

Part

PART 11

§ 21Section 21Provision

This text lists section headings for the Act, including establishment of the Authority, execution of contracts, board committees, financial provisions, export processing zones, and permits/licensing.

21. Establishment of Authority Seal of Authority Execution of contracts and instruments by Authority Functions of Authority Constitution of Authority Board Committees of Authority PART III FINANCIAL PROVISIONS Managing Director and other employees Funds of Authority Financial year Accounts Annual report PARTIV EXPORT PROCESSING ZONES Declaration of export processing zones Facilities etc within an export processing zone Production of goods in export processing zone PERMITS FOR DEVELOPERS AND LICENSING OF INVESTORS PARTY Application for developer's permit Application for export processing licences Considerations for approving applications for export processing licence or permit Approval or refusal of application for permits or licences Period of validity of licences or permits Copies of this Act can be obtained from the Govemrzem Primer, P.O. Box 30136, JOJO/ Lusaka. Price K6. OGO each. ,. ! �., : (' 38 No.7 of 2001] Export Processing Zones
Section 21Verify source

Part

PART III

§ 29Section 29Provision

This section is a heading list covering renewal of export processing licences or permits, a licences-and-permits register, investor notice of non-implementation, transfer restrictions, record-keeping, returns, suspension or revocation, and appeals.

29. Renewal of export processing licences or permits Register of licences and permits Investor to notify Authority of non-implementation investment Transfer of licences prohibited Records to be kept by export processing licence holder Return to be submitted to Authority Suspension or revocation of licence or permit Appeals to Revenue Appeals Tribunal PART VI RESPONSIBILITIES OF EXPORT PROCESSING ZONE DEVELOPERS AND INVESTORS
Section 29Verify source

Part

PART VI

§ 30Section 30Repeal

This excerpt only lists section and part headings; it does not set out the operative rules themselves.

30. Powers and obligations of export processing zone developers and investors PART VII OPERATIONS WITHIN EXPORT PROCESSING ZONE Goods deemed or imported into Zambia Goods within an export p�ocessing zone Prohibited activities within an export processing zone Removal of goods from an export processing zone Submission of periodic returns PART VIII INCENTIVES RELATING TO BUSINESS ENTERPRISES IN ExPORT PROCESSING ZONES Relief from taxes and duties Extension of relief Options between incentives under this Act and incen tives under Investment Act PART IX MISCELLANEOUS False statements Transition Regulations Repeal of section twemy-eight of Investment Act SCHEDULE ADMINISTRATION OF BOARD Tenure of office and vacancies Proceedings of Board Disclosure of interest
Section 30Verify source
§ 30(I) A developer mayProvision

A developer may appoint agents, lease or sell zone property, and charge fees. The developer must also improve and operate the export processing zone, keep records, report annually, and register lease/service agreements. Licensed investors must follow certain zone rules, and more rules apply if the Authority directs in writing.

30. (I) A developer may- (a) appoint an agent or representative to undertake the man­ agement and administration of the export processing zone on behalf of the developer; and ( b) lease, sub-lease or sell land or buildings to licenced export processing enterprises, and may charge rent or fees for other services that may be provided in the zone. (2) A developer shall- ( a) make improvements to the export processing zone and its facilities with the approval of the Authority; (b) provide or facilitate the provision ofinfrastrature and other services according to the design approved by the Authority; (c) provide adequate security, including enclosures, to segre­ gate the zone from the customs territory for the protec­ tion of public revenue and make suitable provision for the movement of persons, conveyances, vessels and goods entering or leaving the zone; ( d) provide within the zone adequate accommodation, facili­ ties and security for officers of the Customs and Excise Di vision as determined by the Authority in consultation with the Commissioner-General of Zambia Revenue Authority; ( e) prescribe and enforce measures, for the business or activity carried out within the zone, which promote the safety and effeciency of its operations; (f) maintain proper accounts and other records in relation to the business of the developer and report on activities performed and development of the zone to the Authority once in each year and at such other times as may be required by the Authority; and ( g) register any lease and service agreement with the authority. (3) In relation to the premises occupied by a licensed invesior, whether or not the investor is a licensed developer, the investor shall comply with the provisions of paragraphs (c), (e) and (f) of subsection (2) and, if directed in writing by the Authority, with the provisions of paragraph (a), (b) and (g). , Export Processing Zones [No. 7 of 2001 51 J PART VII OPERA TIO NS WITIIlN EXPORT PROCESSING ZONES
Section 30Verify source

Part

SCHEDULE

§ 3Section 3Provision

The Authority must manage export processing zones, check compliance, monitor enterprises, promote the zones to investors, and advise the Minister, while consulting customs and other public authorities.

3. •• • • Export Processing Zones [No. 7 of 2001 41 • • services for obtaining other relavant licences, permits and facilities; ( e) to administer, control and regulate export processing zones and to ensure compliance with this Act and any other laws relevant to the activities· of export processing zones; (j) to monitor and evaluate the activities, perfomance and development of enterprises in export processing zones; (g) to promote and market export pr(?�essing zones among investors; and · (/,) to advise the Minister on matters relating t� "fovestment in, or the operation of, export processing zones. (2) The Authority shall perfom its functions in consultation with the Customs and Excise Division and other public authorities.
Section 3Verify source
§ 7(I)' There is here.by consthuted the Zambia Export Process­Provision

This section creates the Zambia Export Processing Zones Authority Board and gives it management and delegation powers.

7. (I)' There is here.by consthuted the Zambia Export Process­ ing Zones Authority Board which shall consist of the following members appointed by the Minister: Constitution of Authority Board ( a) the Permanent Secretary of the Ministry responsible for ' • • trade and industry; I ' (b) the Permanent Secre(ary of the Ministry responsible 'for · finance; . ·, labour';": "· . . . . , ,! '( c) the Permane�t Se�ret;�y -�f the Ministry responsible for · . .. ' . ( d) the Permanent Secretary in the Ministry responsible for · · lands; ( e) the Commissioner-General of the Zambia Revenue Au­ thority established by the Zambia Revenue Authority Act; Cap.321 (j) the Director-General of the Zambia I nvestment Centre Cap, 385 established by the Investment Act; (g) the Executive Director of the Export Board of Zambia Cap,418 established by the Export Development Act; (h) the Chief Executive Officer of the National Science and Technology Council; (i) a representative of the Zambia-Export Growers Associa- tion; (j) a representative of the Textiles Producers Association of Zambia; (k) a representative of the Zambia Bankers Association; and (I) one other person from the private sector. • • • 42 No. 7 of 2001] Export Processing Zones shall be elected by the members from amongst themselves. (3) Where any member referred to in paragraphs (a) to (h) is unable to attend any meeting of the Board, that member may in writting, nominate another senior officer to attend in that member's stead and that person shall be deemed to be a member for the purposes of the meeting. ( 4) The Board shall be the governing body of the Authority and shall have power to carry out the proper management of the Authority and to perform the functions conferred on the Authority by this Act. (5) The Board may, either generally or in any particular case, delegate in writting to the Managing Director or to any Committee of the Board any of its functions under this Act. (6) The provisions of the Schedule shall apply to the proceed­ ings and other matters of the Board. Committees orBoard
Section 7Verify source
§ 8(1) The Board may for the purpose of performing its func­Provision

The Board may form committees, appoint their members, delegate functions to them, and the committees may regulate their own procedure subject to the Board’s directions.

8. (1) The Board may for the purpose of performing its func­ tions under this Act constitute any Committee, the Chairperson of which shall be member of the Board, and may delegate to that Committee any of its functions. (2) The Board may appoint as members of Committee e.stab­ lished under subsection (1), persons who are or are not membets of the Board and such persons shall hold office for such period as the Board may determine: Provided that at least half of the members of a Committee shall be members of the Board. (3) Subject to any specific or general directions of the Board any Committee established under subsection ( 1 ), may regulate its own procedure.
Section 8Verify source
§ 9(1) The Board shall appoint, the Managing Director on suchProvision

The Board must appoint the Managing Director and may set the terms and conditions of that appointment. The Managing Director is the Authority’s chief executive and must manage its affairs under the Board’s policies and directions. The Board may also appoint other employees it considers necessary.

9. (1) The Board shall appoint, the Managing Director on such terms and conditions as the Board may determine. (2) The Managing Director shall be the Chief Executive officer of the Authority and shall be responsible for the management of the affairs of the Authority in accordance with the policies and direc­ tions of the Board. (3) The Board shall appoint on such terms and conditions as the Managing Director and other employees . . .·• - . • Export Processing Zones [No. 7 of 2001 43 • • Board may determine, such other employees of the Authority as it considers necessary for the performance of the functions of the Authority under the Act. Part III FINANCIAL PROVISIONS
Section 9Verify source
§ 1(I) A member of the Board, appointed by the Minister, shallProvision

A Board member appointed by the Minister serves for three years, can stay on until a successor is appointed, and the office ends on specified events.

1. (I) A member of the Board, appointed by the Minister, shall hold office for three years and may be reappointted for a further period of three years. (2) Upon the expiration of the term for which a member is appointed, the member shall continue to hold office until a succes­ sor has been appointed, but in no case shall any extension of one term exceed three months. (3) The office of a member appointed by the Minister, shall become vacant- ( a) upon the member's death; (b) if the member is adjudged or otherwise declared bankrupt; ( c) if the member is adjudged or otherwise declared to be of unsound mind under any law in Zambia or elsewhere; ( d) if the member is absent, without prior approval of the Chairperson from three consecutive meetings of the Board of which due notice was given to the member; (e) npon the expiry of not less than one month"s notice, in writing, of that member's intention to resign given by the member to the Minister and the Chairperson; or (f) if such circumstances arise that, if the person were not a member, would disqualify that person fron from being appointed a member. r Export Processing Zones [No. 7 of 2001 55
Section 1Verify source
§ 2(1) The Board shall, for the transaction of business, meetProvision

The Board must meet at least once a year, and the Chairperson sets the time and place. Special meetings can be called on written request of at least five members, with 14 days’ notice unless urgency justifies shorter notice. The Board also needs a quorum of seven, keeps minutes, and invites guests without a vote.

2. (1) The Board shall, for the transaction of business, meet once or more times in every calendar year at such places and at such times as the Chairperson may determine. Proceedings ofBoard (2) Seven members shall constitute a quorum. (3) Subject to subparagraph (!) the Chairperson shall, upon giving notice of not !es that fourteen days, call a special meeting of the Board if not less than five members so request in writing. (4) If the urgency of any particular matter does not permit the giving of the notice referred to in subparagraph (3), a special meeting may be called upon giving shorter notice. (5) There shall preside at a meeting of the Board the Chairperson or, in the absence of the Chairperson, the Vice-Chairperson or, in the the absence of both the Chairperson and the Vice-Chairperson, such member as the members present may elect for the purpose of that meeting. (6) A decision of the Board on any question shall be by a majority of the members present and voting at the meeting and in the event of an equality of votes the person presiding at the meeting shall have a casting vote in addition to that person's deliberative vote. (7) The Board may invite any person whose presence is in its opinion desirable, to attend and participate in the deliberations of a meeting of the Board, but that person shall have no vote. (8) The validity of any proceedings, act or decision of the Board shall not be affected by a vacancy in the membership of the Council or by any defect in the appointment of a member. (9) The Board shall cause minutes to be kept of the proceedings of every meeting of the Board and of every meeting of a committee established by the Board.
Section 2Verify source
§ 3(!) If a person is present at a meeting of the Board at whichProvision

A person at a Board meeting must disclose a direct interest promptly and must not take part in discussion or voting on that matter unless the Board directs otherwise. The Board may set its own procedure, subject to the Act.

3. (!) If a person is present at a meeting of the Board at which any matter in which that person or that person's spouse is directly interested, the person shall, as soon as practicable after the com­ mencement of the meeting, disclose that interest and shall not, unless the Board otherwise directs, take part in the consideration or discussion of, or vote on, any question touching that matter. (2) Subject to the other provisions of this Act, the Board may regulate its own procedure. Disclosure of interest 56 I . .. r
Section 3Verify source

Part

Part III

§ 10( 1 ) The funds of the Authority shall consists ofProvision

The Authority’s funds come from parliamentary appropriations, fees and charges, grants or donations, and other money that accrues to it.

10. ( 1 ) The funds of the Authority shall consists of- Funds of ( a) such moneys as may be appropriated by Parliament for the Auth0rity purposes of the Authority; (b) fees and other charges paid to the Authority; ( c) grants or donations from any source; and ( d) such other moneys as may vest in or accrue to the Authority. (2) The Authority may- ( a) accept money by way of grants or donations from any source in Zambia: ( b) raise money by way of loans or other means from any source in Zambia and, subject to the approval of the Minister, from any source outside Zambia, such moneys as it may require for the discharge of its functions; and ( c) charge and collect fees in respect of licences and other services provided by the Authority. (3) The Authority may invest in such manner as it thinks fit such of its funds as it does not immediately require for the perfor­ mance of its functions.
Section 10Verify source
§ 11The Financial year of the Authority shall be the period of FinancialCommencement

The Authority’s financial year is 12 months ending on 31 March each year; for the first accounting period after commencement, the Board may set a longer or shorter period.

11. The Financial year of the Authority shall be the period of Financial year twelve months ending on the 3 1 st March in each year, or, in respect of the first accounting period following the commencement of this Act, such period, whether longer or shorter than twelve months, as the Board may determine. • •
Section 11Verify source
§ 12(I) The Authority shall cause to be kept proper books of AccountsProvision

The Authority must keep proper books, accounts, and records; independent auditors must audit its accounts annually; and the Authority must pay the auditors’ fees.

12. (I) The Authority shall cause to be kept proper books of Accounts account and records relating to its accounts. (2) The accounts of the Authority shall be audited annually by independent auditors appointed by the Board. (3) The auditors' fees shall be paid by the Authority.
Section 12Verify source
§ 13(I) As soon as practicable, but not later than six months after AnnualProvision

The Board must send the Minister an annual report within six months after the financial year ends, and the Minister must lay it before the National Assembly within seven days of the next sitting after receiving it.

13. (I) As soon as practicable, but not later than six months after Annual report the expiry of the financial year, the Board shall submit to the Minister a report concerning the activities of the Authority during that financial year. (2) The report referred to in subsection (I) shall include infor­ mation on the financial affairs of the Authority and there shall be appended to the reprnt- 44 No. 7 of 2001] Export Processing Zones (a) Hn aud.ited balance sheet; (b) an audited statement of income and·expenditure; and_ ( c) such other information as the Minister may require. . l (3) The Minister shall,not later than seven days after, the first sitting of 9Je National Assembly Il!!Xt after the receipt of the report referred to in subsection (1), lay the report oefore the National Assembly. PART IV EXPORT PROCESSING ZONES Declaration of export processing zones
Section 13Verify source

Part

PART IV

§ 14(1) The Minister ma)', on the recommendation of the Board,Provision

The Minister may, with required consultations and Cabinet approval, declare an area or premises to be an export processing zone by statutory instrument.

14. (1) The Minister ma)', on the recommendation of the Board, after consultation with theMinister responsibleforfinance and with the approval of Cabinet, by statutory instrument, declare an area or premises to be an export processing zone. (2) A statutory instrument made under subsection (1) shall prescribe the limits of the area or premises declared an export processing zone to which it relates. Facilities etc within an export processing zone Production of goods in export processing zone
Section 14Verify source
§ 15The Authority may require a developer to provide andProvision

The Authority may require a developer in an export processing zone to provide and maintain security facilities, including fencing or enclosures.

15. The Authority may require a developer to provide and maintain in an export processing zone such facilities, including adequate fencing or enclosures to seperate the export processing zone from the customs territory and to ensure the security of the zone, as the Authority may consider necessary for the proper and efficient functioning of the zone. ,·
Section 15Verify source
§ 16(1) Subject to subjection (2), an export processing enter­Provision

An export processing enterprise may produce for export under its licence conditions, and the Authority may allow up to 20% of annual production to be sold in the customs territory.

16. (1) Subject to subjection (2), an export processing enter­ prise may, in accordance with the conditions attached to its licence, produce for export, any of the goods or services specified in the export processing licence. (2) · The Authority may authorise an export processing enter­ prise to dispose of not more than twenty per cent of the annual productiori of its goods or services in the customs territory, but such goods and services shall be subject to the-Jaw applicable to imports into the customs territory. PART Y PERMITS FOR DEVELOPERS AND LICENSING OF INVESTORS Application for developer's permit
Section 16Verify source

Part

PART Y

§ 17(1) A person who wishes to obtain the approval of theAmendment

A person seeking approval to develop an export processing zone must apply to the Authority in the prescribed form, pay the prescribed fee, and provide required documents and information. The Authority must decide within 30 days and, if it approves, issue a permit with terms and conditions.

17. (1) A person who wishes to obtain the approval of the Authority to develop an area as an export processing zone in which licensed investors may establish and conduct their operations shall submit an application to the Authority in the prescribed form for a permit, and the application shall be accompanied by the prescribed fee and such documents and information required by the Authority • I Export Processing Z.Ones [No. 7 of 2001 45 • as may be prescribed under this Act. (2) The Authority shall, within thirty days of the submission of · an application for a permit, approve or refuse to approve the application and immediately thereafter communicate the approval or refusal to the applicant. (3) Where the Authority approves an application for a permit, it shall issue the permit subject to such terms and conditions as it may determine. (4) The Authority may vary or amend any conditions of a permit where there are changes relating to the investment or on an application by the developer to vary the terms and conditions of the permit.
Section 17Verify source
§ 18A person who wishesProvision

A person seeking approval to invest in, or operate a business or activity in, an export processing zone must apply to the Authority in the prescribed form for a licence and include the prescribed fee and any reasonably required documents or information.

18. A person who wishes- ( a) to obtain the approval of the Authority to invest in an ex port processing zone; or (b) to have a business or activity approved by the Authority as a business or activity in an export processing zone; shall submit an application to the Authority in the prescribed form for a licence, and the application shall be accompanied by the prescribed fee and such documents and information as the Author­ ity may reasonably require for the determination of the application.
Section 18Verify source
§ 19In considering a� application for an export processingProvision

When deciding an export processing licence or permit application, the Authority must consider listed factors such as economic development, jobs, export orientation, environmental impact, and technology transfer.

19. In considering a� application for an export processing licence or permit, the Authority shall have regard to- ( a) the promotion of economic development in Zambia; (b) the extent to whicli the proposed investment will lead to the creation of €rnployment opportunities and the develop­ ment of human resources; ( c) the degree of export orientation of the project; (d) the impact the proposed investment is likely to have on the environment and;where necessary, the measures pro­ posed to deal with any adverse environmental conse­ quences in accordance with the Environmental Protec­ tion and Pollution Conirol Act; ( e) the possibility of the transfer of technology; and (f) any other consideraiions ·that' the Authority considers appropriate. Application for export processing licences Consider­ ation for approving applications for export processing licence or permit Cap. 204 •
Section 19Verify source
§ 20(I) The Authority shall, within thirty days ofthesubmis�ionAmendment

The Authority must decide permit or licence applications within 30 days and tell the applicant right away; if it approves, it must issue the licence or permit in the prescribed form.

20. (I) The Authority shall, within thirty days ofthesubmis�ion of an application for a permit or licence, approve or refu�e to approve the application and, immediately thereafter, commrnicate the approval or refusal to the applicant. Approval or refusal of application for permits or licences 46 No. 7 of 2001] Export Processing Z.Ones (2) Where the Authority approves an application for a permit or licence, it shall issue to the applicant a licence or permit in the prescribed form specifying- ( a) the name, nationality and address of the applicant; (b) the legal status of the business enterprise, whether as a body corporate, partnership, association or other type of entity, it� registered or other office and the names and nationalities of the chief executive and the directors or other office bearers; (c) a description of the proposed investment, and of the approved activity which is authorised by the licence or permit; ( d) the nature and the amount or value of the foreign assets to be invested and, where applicable, the period or periods within which they shall be invested; ( e) the date of issue and expiry of the licence or permit; (f) the terms and conditions of the licence or permit; and . (g) any other matter which the Authority considers necessary to give effect to this Act. (3) The Authority may impose such conditions on the issue of a licence as it considers appropriate. ( 4) The Authority may vary or amend any conditions attached to a licence under subsection (2), where there are any changes relating to the investment under section twenty1our on an applica­ tion by the licenced investor to vary the terms and conditions attached or any other matter relating to the licence.
Section 20Verify source
§ 21A licence or permit shall be valid, for a period of ten yearsProvision

A licence or permit is valid for ten years from the date it is issued, and the licenced investor or developer must implement the proposed investment during that time.

21. A licence or permit shall be valid, for a period of ten years from the date of issue, during which period the licenced investor or developer shall implement the rroposed investment.
Section 21Verify source
§ 22A licensed investor or developer may apply for the renewalProvision

A licensed investor or developer may apply to renew a licence or permit before it expires, subject to prescribed form, timing, and fee requirements.

22. A licensed investor or developer may apply for the renewal of the licence or permit before its expiry for a period not exceeding five years at a time and an application for renewal shall be made in such form and manner and within such period as may be prescribed and shall be accompanied by the precribed fee. 23 (!) The Authority shall maintain or cause to be maintained a register of- ( a) licensed investors and developers; (b) licences and permits, including any conditions subject to Period of validity of licences or permits Renewal of export processing licences or pcnnits Register of licences and permits - . Export Processing Zones [No. 7 of 2001 47 J ( c) any amendments, suspensions or revocations of licences or which each licence or permit was issued; and permits. (2) The register kept in terms of subsection (I) shall be open for inspection by members of the public at all reasonable times at the offices of the Authority on payment of the prescribed fee.
Section 22Verify source
§ 24(I) Where for any reason a licenced investor is unable toProvision

A licenced investor must notify the Authority within 30 days if it cannot implement the licensed investment, and must inform the Authority without delay if any material information changes.

24. (I) Where for any reason a licenced investor is unable to implement the investment described in the licence, the investor shall notify the Authority of the inability to implement such invest­ ment, stating the reasons therefor, within thirty days of the investor becoming aware of the non-implementation of the investment. Investor to notify Authority of non­ implemento.­ tion of investment (2) A licencedinvestorshall, without delay, inform the Authority of any material change in the information or particulars furnished by the investor when the investor applied for the licence.
Section 24Verify source
§ 25(I) A licenced investor shall not assign, cede or otherwiseProvision

A licenced investor may not transfer its licence, and a developer’s permit may not be transferred, without the Authority’s prior approval.

25. (I) A licenced investor shall not assign, cede or otherwise transfer the investor's licence to any other person without the prior approval of the Authority. Transfer of licences and pennits prohibited Records to be kept by export processing lic.ence holder (2) A permit issued to a developer under this part shall not be assigned, ceded or otherwise transferred to any other person with­ out the prior approval of the Authority.
Section 25Verify source
§ 26(1) Every enterprise in the export processing zone shallOffence

Enterprises in the export processing zone must keep specified accounting and inventory records, and produce them for inspection on demand.

26. (1) Every enterprise in the export processing zone shall keep at its place of business or premises and maintain in form and manner conforming to accepted accounting standards the follow­ ing- ( a) a stock book in which shall be entered the quantity and description of all raw materials used for manufacture, the quantity and description of semi-finished products, and the manner of their disposal; (b) a register in which shall be entered the quantity and description of all raw materials used for manufacture, the quantity and description of semi-finished products, and the manner of their disposal; (c) a stock book for recording particulars of waste materials resulting from manufacture; ( d) books of accounts, invoices, customs permits. and other documents connected with the manufacturing opera- lions; and (e) a record of the quantity of goods Jost as a result of evaporation, spillage, leakage, or other causes. (2) One set of records may be maintained, to satisfy the requirements of the Authority. 48 No. 7 of 2001] Export Processing Zones (3) Every enterprise in the export processing zone shall pro­ duce on demand at any time for the inspection of an officer of the Authority the books, records and documents referred to in this section and shall allow such officer to make extracts therefrom, for the Authority's record or reference. (4) Any person who does not comply with subsection (3) commits an offence and is liable on conviction to a fine not · exceeding ten thousand penalty units or imprisonment for a term not exceeding three months or to both. Returns to be submitted to Authority
Section 26Verify source
§ 27(!) Every enterprise in an export processing zone shallProvision

Every enterprise in an export processing zone must file quarterly and annual returns in the form the Authority determines, and must also provide further information on demand.

27. (!) Every enterprise in an export processing zone shall submit quartely and-annual returns in such form as the Authority . may determine giving details of - ( a) all raw materials received at the place or premises of ·. manufacture during the preceding three months; (b) production of semi-finished and finished prod�cts includ­ ing by products and their releases for local consumpti9n and for export; . stocks and manner of their disposal; · (c) waste ( d) loss through- sp_illage, evaporation and other ca1,1ses; and ( e) the balances;of a!J-raw materials and of the semi-finished , products i�'cluding by-products. stocked at the piace or premises· of manuf1;1cture as at !he close.of business. on the last day of the month. . . • Suspension or revoc1tion of licences or permits (2) · Every-enterprise in the export processing zone shall furnish . on demand as and when the Authority de�ms iiecess.ary any other information in the form of returns in the manner as may be determjned by tlie Authority., and · all such information· shall be treated as confiitet1tial. · · ...
Section 27Verify source
§ 28· (1) · The . �\ithority· n{;y s,1speg�· or revok:e •a 1/cence orProvision

The Authority may suspend or revoke a licence or permit in listed cases, and must first notify the investor or developer and give a chance to show cause.

28. · (1) · The . �\ithority· n{;y s,1speg�· or revok:e •a 1/cence or " • · • I 0 .. · · .., : . . ' . ' ' ' ' .,. ·10 a permit where the ikensed investo1. or developer...:..... · ' , ( a) obtained, the· licepce_· or perfllil .on the basis of fraud or · ··negligent misrepresen'.ati9n_ or any false or mi_sleading ·statement;· ·: ... . ·. .-', ':,. "• . , ' .. (b) assigns., cedes or otherwise trans�ers,ih·� licence or permit l)O(her. p_erson 'withp).it the.,p�ior ·approval of the ,Jct fai�,iw!!h�ut re,asonable,��planatj_q_n:to ·itr1plement the _-;.,,),, -,:,, ·., l!P.P,,1:<iV®: act}v_!IY. descrioe'd in_ tb.�- lfoence or permit .. ·,t . .',':l}ifhiii the pepod stipulat�d or any extension_ thereof; or ( d) is convicted ofan offencp 4nder this Act or. fails to comply with any conditions imposeoron, the libe11ce or permit. AuthoHfh-�.:, ,:.: · -<· ·· ·,· , 1 • · • ! '1r,.. : ,;' • -� I • .' •_ r , . , .' : -· • • • ' I • ', :r -·-:-·- . ' ·1· . . l . ' r ,J • Export Processing Zones [No. 7 of 2001 49 (2) The Authority shall, before taking any action in terms of subsection(!), notify the licensed investor or developer of its intention to suspend or revoke the lkence or permit and the reason therefor, and call upon the licensed investor or developer to show cause, within such reasonable period as may be specified in the notice, why the licence or permit should not be suspended or revoked, as the case may be. (3) If, at the expiration of the period specified in the notice given under subsection (2), and after considering any representa­ tions made by the licensed investor or developer, the Authority is satisfied for any reason specified in subsection (1) that the licence or permit should be suspended or revoked, the Authority may, by notice in writing to the investor or developer, suspend or revoke the licence or permit or take such other action as it considers appropri­ ate, including suspending or revoking any incentives to which the investor or developer may be entitled under this Act.
Section 28Verify source
§ 29(1) An applicant for a licence under section eighteen or aProvision

Certain licence, permit, investor, and developer applicants may appeal specified Authority decisions to the Revenue Appeals Tribunal.

29. (1) An applicant for a licence under section eighteen or a permit under section seventeen or an investor or developer who is aggrieved by a decision or determination of the Authority under this Act may, in respect of the matters set out in subsection (2), appeal to the Revenue Appeals Tribunal established by the Revenue Appeals Tribunal Act, 19_98 in such manner and within such time as · the Minister may, in consultation with the Minister responsible for finance, by Regul_ations, prescribe. (2) · The _Revenue:; Appeals Tribul)al may hear and determine Appeals to Revenue Appeals Tribunal Act No. I I Of 1998 appeals in respect of any of the following ·matters"'-- · ( a) the refusal to grant an application for an investor's licence under section seventeen or a developer's permit ·under . . ·. .. · section ·eighteen; . ( b) the refusarto renew an investor's -licence or. a developer's p_e�!Dit Of the suspension or revocation of any such · . · . ..licence or, permit; · . ( c) a decision oft�e Authority under subsection.(2) of section sixteen regar,ding the per:centage q(the annual produc­ tion of goods or services_ aµth_orisei:1 for.disposal in the · .:- .• , ·. ·. . . cµst,oms territory; and _ '· (d) __ the application of any administrative decision on a matter · , . ,. • · · · . afising froin the enforcement of-this Act. . , ., . 50 No. 7 of 2001] Export Processing Zones PART VI RESPONSIBILITIES OF EXPORT PROCESSING ZONE DEVELOPERS AND INVESTORS Powers and obligations ofexpon processing zone developers and investors
Section 29Verify source

Part

PART VII

§ 31Except as otherwise provided by or under this Act or anyProvision

Goods and services moving between the customs territory and an export processing zone are treated as exports or imports for customs purposes, subject to any other written law.

31. Except as otherwise provided by or under this Act or any other written law- ( a) goods which are brought from the customs territory into an export processing zone or any service provided from the customs territory to an export processing zone shall be deemed to have been exported from the customs terri­ tory; and (b) goods which are brought from an export processing zone into the customs territory for use in the customs territory or any service provided from an export processing zone to the customs territory shall be deemed to have been imported into the customs territory.
Section 31Verify source
§ 32(!) Goods within an export processing zone shall not beProvision

Goods in an export processing zone must not be taken out, except for specified export, customs territory, other-place, repair/maintenance/processing/conversion cases with Authority approval and supervision.

32. (!) Goods within an export processing zone shall not be taken out of the zone except- ( a) for export as may be authorised under subsection (2) of section sixteen, to the customs territory, or to any other place; (b) for repair and maintenance or processing or conversion with prior approval of the Authority and under supervi­ sion of the Authority and subject to such conditions as the Authority may impose. (2) Subsection (!) shall, where appropriate, apply to services within an export processing zone in the same manner as it applies to goods.
Section 32Verify source
§ 33(!) A person shall notOffence

A person must not, in an export processing zone, carry on certain retail trade or business services without prior approval from the Authority.

33. (!) A person shall not - ( a) within an export processing zone, carry on any retail trade in goods produced in or imported into the export pro­ cessing zone; or (b) within an export processing zone, render business ser­ vices; without the prior approval of the Authority. (2) Any person who contravenes this section commits an offence and on conviction is liable to a fine not exceeding eight thousand penalty units or imprisonment for a term not exceeding five years or to both.
Section 33Verify source
§ 34Subject to this Act, goods in an export processing zoneProvision

Goods in an export processing zone may be moved, stored, sold, processed, or disposed of under the stated conditions.

34. Subject to this Act, goods in an export processing zone may- ( a) be removed under supervision of a customs officer from Goods deemed to be exported or imported into Zambia Goods within an export processing zone Prohibited activities within an export processing zone Removal of goods from an export processing zone 52 No. 7 of 2001] Export Processing Zones the zone for export or sent into another export processing zone or bonded factory whether or not in their original packaging; (b) unless otherwise directed by the Authority- (i) be stored, sold, exhibited, broken up, repacked, assembled, distributed, sorted, graded, cleaned, mixed or otherwise manipulated or be manufac­ tured in accordance with the provisions of this Act; or (ii) if it appears to the Authority that the goods have been abandoned for a period exceeding three months, be disposed ofby sale, 'destruction or in any other manner as the Authority, in consulta­ tion with the Commissioner-General of the Zam­ bia Revenue Authority may determine.
Section 34Verify source
§ 35Every licensed investor shall submit to the Authority,Provision

Every licensed investor must submit required statistical and other returns to the Authority on a yearly timetable, or at other intervals the Authority directs.

35. Every licensed investor shall submit to the Authority, within three months after 3 1st March of each year, or at such other intervals as the Authority may direct, such statistical and other information and returns relating to sales and purchase of goods or services and other operations as the Authority may require or as may prescribed under this Act. PART VIII INCENTIVES RELATING TO BUSINESS ENTERPRISES IN EXPORT PROCESSING ZoNES
Section 35Verify source

Part

PART VIII

§ 36( I) Subject to subsection (2) of section sixteen and subsec­Provision

Developers or investors meeting the stated conditions are exempt from several taxes and duties, and may claim a VAT refund on qualifying purchases.

36. ( I) Subject to subsection (2) of section sixteen and subsec­ tion (3) of section twenty-eight, a developer or an investor shall, in respect of the investment relating to the development of the export processing zone or, as the case may be, the investment in a business or an activity authorised by the export processing licence or permit, be exempt from- ( a) corporate tax; ( b) withholding tax on dividends and tax on interest or royalties; ( c) capital gains tax; ( d) duty on imported raw materials, plant and machinery Submission of periodic returns Relief from taxes and duties ;r r Export Processing Zones [No. 7 of 2001 53 I intermediate and capital goods, and services; (e) import value added tax; and (f) excise duty. (2) An investor or developer referred to in subsection (1) shall be entitled to a refund on value added tax paid on goods and services purchased from a customs territory. (3) The exemption granted by subsection (1) shall not apply to such motor-vehicles as may be prescribed by the Minister by statutory instrument.
Section 36Verify source
§ 37The relief for which a developer or a licensed investor is Extent ofProvision

A developer or licensed investor gets relief in full once the Authority certifies full compliance with the Act and the relevant permit or licence conditions; otherwise, relief is limited by related Authority decisions and any Minister-made regulations.

37. The relief for which a developer or a licensed investor is Extent of relief � \_,I eligible under this Part shall be effected- ( a) in full, upon the Authority certifying that the developer or the investor has complied fully with this Act and the conditions of the developer's permit or the investor's licence, as the case may be; or (b) to the extent to which any relief is affected by the authorisation of the Authority under subsection' (2) of section sixteen or by a decision of the Authority under subsection (3) of section twenty-eight, in accordance with such Regulations as the Minister may prescribe. /
Section 37Verify source
§ 38Where an investor is entitled to an incentive under this ActProvision

An investor who is entitled to the same kind of incentive under both this Act and the investment Act must make an irrevocable choice between them.

38. Where an investor is entitled to an incentive under this Act which is of the same nature as an incentive to which the investor is also entitled under the investment Act, the investor shall exercise an irrevocable option for the incentive under either Act. PART IX MISCELLANEOUS
Section 38Verify source

Part

PART IX

§ 39Any person whoOffence

Any person who knowingly makes a false statement in a developer’s permit or licence application, or in a section 35 return, commits an offence and may be fined, imprisoned, or both.

39. Any person who-- ( a) in connection with an application for a developer's permit or a licence under this Act; or ' (b) in a return referred to in section thirty-five makes any statement knowing it to be false in a material perticular commits an offence and is liable on conviction to a fine not exceeding eight thousand penalty units or to impris­ onment for a period not exceeding six months or to both. Options between incentives under this Act and incentives under Investment Act (Cap. 385) False statements
Section 39Verify source
§ 40Where any authorisation or permission is required under TransitionCommencement

If a pre-commencement business or activity needs an authorisation or permission under Transition this Act, it must be obtained within one year from commencement.

40. Where any authorisation or permission is required under Transition this Act in respect of a business or activity in existence prior to the date of commencement of this Act that authorisation or permission shall be obtained within one year from the date of commencement of this Act. 54 No. 7 of 2001] Export Processing Zones Regulations
Section 40Verify source
§ 41(I) The Minister may, after consultati_on with Authority, byOffence

The Minister may make regulations for this Act, after consulting the Authority and using a statutory instrument.

41. (I) The Minister may, after consultati_on with Authority, by statutory instrument, make Regulations for the purpose of this Act. I (2) With(!ut prejudice to the generality of subsection (1), regulations under subsection (1) may- ( a) make different provisions in respect of different types of export processing zones; (b) provide for fines not exceeding eight thousand penalty units or for imprisonment not exceeding three years or both in relation to offences against those Regulations; and (c) anything which by this Act is required to be prescribed.
Section 41Verify source
§ 42Section twenty-eight of the Investment Act is hereby re­Repeal

Section 28 of the Investment Act is repealed.

42. Section twenty-eight of the Investment Act is hereby re­ pealed. Repeal of s. 28 of Investment Act Cap. 385 SCHEDULE (Section 7(6]) ADMINISTRATION OF BOARD Tenure of office and vacancies
Section 42Verify source

Legislative relationships

5 referenced instruments

Names are derived from the stored provision headings and citation-enrichment layer. Treat this as a research index and verify each relationship against the source text.

A–F

4 instruments

  • A developer or licensed investor gets relief in full once the Authority certifies full compliance with the Act

    Section 37

  • Authority and to perform the functions conferred on the Authority by this Act

    Section 7

  • Authority as it considers necessary for the performance of the functions of the Authority under the Act

    Section 9

  • Authority under this Act

    Section 29

G–M

1 instrument

  • Investment Act

    Sections 30, 42

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  • 9 Nov 2001 · currentEnglish

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Statute information is organised from identified legislative sources for professional research. Corrections can be reported to hello@esheria.ai.