Taxonomies
Related documents
- Is amended by Economic Zones Laws (Miscellaneous Amendments) Act, 2011
- Is amended by Export Processing Zones (Amendments) Act, 2006
- Is amended by Written Laws (Miscellaneous Amendments) (No. 3) Act, 2023
Tanzania
Export Processing Zones Act
Chapter 373
- Published in Tanzania Government Gazette
- Commenced on 1 July 2002
- [This is the version of this document as it was at 31 July 2002 to 13 April 2006.]
- [Note: This legislation has been thoroughly revised and consolidated under the supervision of the Attorney General's Office, in compliance with the Laws Revision Act No. 7 of 1994, the Revised Laws and Annual Revision Act (Chapter 356 (R.L.)), and the Interpretation of Laws and General Clauses Act No. 30 of 1972. This version is up-to-date as at 31st July 2002.]
Part I – Preliminary provisions (ss. 1-2)
1. Short title and application
2. Interpretation
In this Act, unless the context requires otherwise—"Act" means the Export Processing Zones Act1;"Agent" in relation to an area of land established or declared to be Export Processing Zone, means the National Development Corporation established by the NDC (Establishment) Order2;"Commissioner-General" means the Commissioner-General of the Tanzania Revenue Authority as defined under the Tanzania Revenue Authority Act3;"Council" means a Council established under section 14(1) of the Act;"customs territory" means the area in the United Republic of Tanzania which is not within an area declared to be an Export Processing Zone;"Export Processing Zone" means an area of land which has been so established or so declared in accordance with section 3(1) of the Act;"foreign market" means any market other than those located in the customs territory;"investor" means a company incorporated in the United Republic which makes application for, and is licensed by the Agent to manufacture and export industrial products from the Export Processing Zones to foreign markets and includes a person who provides infrastructure necessary for development of an area established or declared to be the Export Processing Zone;"joint venture" means an association whether incorporated or unincorporated, between a foreign investor and a local co-operative or parastatal organisation, a foreign investor and a local private investor, a domestic private investor and a local parastatal and co-operative organisation, a foreign investor and another foreign investor, for purposes of making an investment jointly in an Export Processing Zone;"licence" means an official permit granted by the Agent upon application by an investor to conduct business transactions within an Export Processing Zone;"manufacture" means any operation or process to change the form of any material for value of use and includes assembling, processing, packaging and re-packaging;"Minister" means the Minister responsible for industries;"single factory" means an industrial estate which may be granted an Export Processing Zone status but which is not located in an Export Processing Zone estate;"tax relief period" means the period specified in the licence during which an investor may not be required to pay tax and duties in relation to any business transaction carried by him.Part II – Establishment or declaration of Export Processing Zones (ss. 3-4)
3. Establishment or declaration of EPZ
4. Objects and purposes of establishment of Export Processing Zone
The objects and purposes for which an Export Processing Zone may be established or declared are—Part III – Licensing (ss. 5-11)
5. Restriction on entering into, residing in, etc., the Export Processing Zones
6. Agent to issue licence
7. Cancellation and suspension of a licence
8. No variation of a licence
9. Appeal against a decision of the Agent
10. Prohibition of other activities
11. Agent to determine certain goods or articles to be processed in Export Processing Zones
Part IV – Development and management of Export Processing Zones (ss. 12-14)
12. NDC to be the Agent of the Government
The National Development Corporation shall be an Agent of the Government and as such shall be responsible for initiating, developing and managing the operations of the Export Processing Zones in Tanzania and for that purpose shall carry out duties and perform functions as stipulated under section 13 of this Act.13. Functions and powers of the Agent
14. The Council, role of Minister and Managing Director regarding Export Processing Zones
Part V – Investment incentives (ss. 15-18)
15. Incentives granted for investments in the Export Processing Zones
16. Off-loading into the customs territory
17. Work Permits for technical staff
18. Agent may enter into contractual agreement
Part VI – Application and disapplication of other laws (ss. 19-22)
19. Disapplication
[Disapplication of the Tanzania Investment Act.]20. Exemption of the Stamp Duty Act
No instrument executed in or outside an Export Processing Zone which relates to the transfer, hypothecation or lease of any movable or immovable property and no any act to be performed or done in such an Export Processing Zone, or any document, certificate, instrument, report or record relating to any activity, action, operation, enterprise, project, undertaking or venture including—21. Application of Town and Country Planning Act
For the purposes of the Town and Country Planning Act and the rules relating to buildings in the Export Processing Zones, a reference to a local government authority in any provision of those laws with regards to planning consent and building permit, shall be construed as a reference to the Agent.22. Application of labour laws
The existing labour laws applicable in the United Republic shall apply mutatis mutandis in the Export Processing Zones.Part VII – Application and disapplication of other laws (ss. 23-26)
23. Acquisition and compensation
24. Settlement of disputes
25. Non-limitation for settlement of disputes
Nothing in section 24 shall be construed—26. Minister may make Regulations
The Minister may, in consultation with the Agent, make regulations generally for the better carrying out of the purposes of this Act.Part VIII – Offences (ss. 27-29)
27. Offences relating to licences and foreign currency
Any person who—28. Offence for trans-shipment of products etc.
29. Offences for manufacture, processing, etc. of prohibited goods or articles
History of this document
06 October 2023 amendment not yet applied
10 June 2011 amendment not yet applied
14 April 2006 amendment not yet applied
31 July 2002 this version
Consolidation
01 July 2002
Commenced
Cited documents 8
Act 8
1. | Katiba ya Jamhuri ya Muungano wa Tanzania, ya Mwaka | 521 citations |
2. | Stamp Duty Act | 131 citations |
3. | Arms and Ammunition Act | 114 citations |
4. | Immigration Act, 1995 | 107 citations |
5. | Land Acquisition Act | 61 citations |
6. | Business Licensing Act | 40 citations |
7. | Tanzania Revenue Authority Act | 34 citations |
8. | National Industries (Licensing and Registration) Act | 4 citations |
Documents citing this one 10
Gazette 5
Act 3
1. | Value Added Tax Act | 37 citations |
2. | Public Service Retirement Benefits Act | 17 citations |
3. | Transport Licensing Act | 13 citations |
Finding aid 1
1. | The Subsidiary Legislation of Tanzania Index - Vol. 2: 1998 - 2007 |
Judgment 1
1. | Edward Gwimo and Others vs the Chairman Industrial Court of Tanzania and Others (Misc. Civil Application 47 of 2019) [2020] TZHC 356 (23 March 2020) |
Subsidiary legislation
Title
|
Date
|
|
---|---|---|
Export Processing Zones (Declaration) Notice, 2003 | Government Notice 167 of 2003 | 6 June 2003 |