Measure

The competent authority is responsible for supervising goods in export processing zones, ensuring access for officers, maintaining detailed records, securing goods, and managing proper storage, handling, and annual reconciliations of goods.

Supervision

5.

(1) The competent authority shall supervise the admission or entry into, transfers or removals from, manufacturing, exhibition or destruction in, an export processing zone of goods, and the record-keeping, physical or procedural security and conditions of storage of such goods in an export processing zone.

(2) The supervision by a competent authority contemplated in subregulation (1) -

(a) shall be performed in such manner and to such degree as a prudent manager of a manufacturing or storage facility would exercise; and

(b) may take into account the degree of supervision performed by the export processing zone enterprise which has the physical possession of the goods contemplated in subregulation (1).

Customs and Excise Access

6.

(1) The competent authority shall, for the purposes of the Act and of these regulations, not in any manner impede the right of access of an officer to or in an export processing zone.

(2) An export processing zone enterprise which has possession of or control over a manufacturing or storage facility or area in the export processing zone concerned, shall, for the purposes contemplated in subregulation (1), allow an officer access to such facility or area.

Maintenance of records

7.

(1) The competent authority shall in writing maintain inventory control and record-keeping systems, which systems shall -

(a) account for all goods, including domestic items, brought into an export processing zone;

(b) be capable of producing accurate and prompt reports as may be required by the Commissioner;

(c) reflect shortages or excess of goods in detail, including the quantity, description, tariff classification or value of such goods;

(d) provide all the information necessary to make an entry in respect of goods being removed from the export processing zone;

(e) provide to the Commissioner sufficient particulars to identify any goods from the date such goods were brought into the export processing zone, particulars of the process of manufacturing or destruction, or removal from the export processing zone of such goods.

(1) The records contemplated in subregulation (1) shall include -

(a) particulars of all goods brought into or removed from the export processing zone;

(b) references to the relevant bills of entry or of import, or bills of exit or of export, as the case may be, and shall at all reasonable times be accessible to officers.

(3) An officer may inspect and make copies of the records contemplated in subregulation (1) as well as the commercial trading or stock records of export processing zone enterprises.

(4) The competent authority and the export processing zone enterprises shall make the records contemplated in subregulation (1), as well as other commercial and trading records of the competent authority or the export processing zone enterprise, available to officers for inspection.

(5) The competent authority shall

(a) retain the records contemplated in subregulation (1) for a period of five years as from the date the goods concerned are removed from the export processing zone; and

(b) annually conduct a review of the inventory and records contemplated in subregulation (1) and shall report to the Commissioner the deficiencies, if any, discovered and the corrective action taken in respect of any deficiency discovered.

Goods security

9. The competent authority shall establish and maintain procedures and control measures which shall be adequate to ensure the security and protection of goods in an export processing zone in accordance with security standards and specifications approved by the Commissioner.

Storage and handling

10. (1) The export processing zone enterprise concerned shall handle and store goods in an export processing zone in a safe, sanitary and hygienic manner and condition in order to -

(a) minimize damage to such goods; 

(b) avoid circumstances hazardous or detrimental to persons or the environment; and

(c) meet national and local requirements applicable to specific types of goods.

(2) Refuse and waste shall be promptly removed from the export processing zone as prescribed by the Export Processing Zones Act, 1995 (Act 9 of 1995).

(3) The premises of export processing zone enterprises, including all buildings on such premises, shall at all reasonable times be made accessible to officers or other persons in the execution of their official duties.

Annual reconciliation

11.

(1) Every export processing zone enterprise shall, within a period of 90 days after the close of its financial year as defined in the Income Tax Act, 1981 (Act 24 of 1981), prepare and submit to the Commissioner a reconciliation report as set out in subregulation (2).

(2) The reconciliation report contemplated in subregulation (1) shall contain -

(a) a description and quantities of the goods on hand on the first day of;

(b) a description and quantities of the goods received and disposed of during; and

(c) a description and quantities of the goods on hand on the last day of, the financial year referred to in subregulation (1).

(3) The Commissioner may, on good cause shown, extend the period of 90 days as referred to in subregulation (1) by a further period of not more than 30 days.