Measure

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.

5. (1) Subject to the provisions of subsections (2) and (6) -

(a) no sales tax leviable in terms of section 5 of the Sales Tax Act, 1992 (Act 5 of 1992) shall be payable in an export processing zone;

(b) no additional sales duty leviable in terms of section 5 of the Additional Sales Duties Act, 1993 (Act 11 of 1993), or customs or excise duty, as the case may be, leviable in terms of the provisions of the Customs and Excise Act, 1964 (Act 91 of 1964) shall be payable in an export processing zone in respect of goods imported into or manufactured in such export processing zone;

(c) no instrument executed in or outside an export processing zone which relates to the transfer, hypothecation or lease of any movable or immovable property in or situate in an export processing zone, or any act to be performed or done in such export processing zone, or any document, certificate, instrument, report or record relating to any activity, action, operation, enterprise, project, undertaking or venture in an export processing zone, including -

(i) a mortgage bond;

(ii) customs and excise documents;

(iii) a hire-purchase agreement or financial lease;

(iv) an agreement of partnership;

(v) a power of attorney;

(vi) a deed of transfer;

(vii) bills of exchange; or

(viii) promissory notes,

shall be subject to any duty imposed by the Stamp Duties Act, 1993 (Act 15 of 1993);

(d) no transfer duty leviable in terms of section 2 of the Transfer Duty Act, 1993 (Act 14 of 1993) shall be payable in respect of the acquisition of any immovable property situate in an export processing zone; and

(e) for the purposes of the application of the provisions of the Town Planning Ordinance, 1954 (Ordinance 18 of 1954), of the Townships and Division of Land Ordinance, 1963 (Ordinance 11 of 1963) or of the Expropriation Ordinance, 1978 (Ordinance 13 of 1978) in an export processing zone, any reference to a local authority in any provision of any of those Ordinances shall be construed as a reference to an export processing zone management company, acting with the consent of the Minister.

(2) No duty or tax on any goods exported from Namibia into an export processing zone, paid in Namibia in terms of the provisions of any law referred to in subsection (1), shall be refunded

(3) Goods removed from an export processing zone into Namibia, excluding -

(c) goods removed from one export processing zone to another export processing zone, shall, for the purposes of the Customs and Excise Act, 1964 (Act 91 of 1964), the Sales Tax Act, 1992 (Act 5 of 1992) and the Additional Sales Duties Act, 1993 (Act 11 of 1993) be deemed to be goods imported into Namibia.