Legal Document
Export Processing Zones Act 9 of 1995
| Attachment | Category | Type |
|---|---|---|
| Export Processing Zones Act 9 of 1995.pdf | Import/Export | Act |
Measures in the Legal Document
1. Restrictions on entering into, residence in, conducting of business in or the bringing of certain articles or substances into, export processing zones
| Type | Class | Valid From | Valid To |
|---|---|---|---|
| Restriction | Goods | ||
No one is allowed to conduct retail business or move goods from an export processing zone without written permission from the Minister, in consultation with the Minister of Finance. |
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2. Application of Laws in Export Processing Zones, and Export and Import
| Type | Class | Valid From | Valid To |
|---|---|---|---|
| Duty/Tax Payable | Goods | ||
Any duties or taxes paid on goods exported to the zone from Namibia are not refundable, and goods removed from the zone to Namibia are considered imported and subject to relevant taxes. |
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3. Export processing zone enterprises
| Type | Class | Valid From | Valid To |
|---|---|---|---|
| General | Goods | ||
An export processing zone enterprise certificate will not be issued to any business that does not create jobs, generate export earnings, or intend to engage in manufacturing, exporting, or importing within the zone. |
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