CHAPTER 373
EXPORT PROCESSING ZONES ACT

[PRINCIPAL LEGISLATION]

ARRANGEMENT OF SECTIONS

   Section

Title

PART I
PRELIMINARY PROVISIONS

   1.   Short title and application.

   2.   Interpretation.

PART II
ESTABLISHMENT OR DECLARATION OF EXPORT PROCESSING ZONES

   3.   Establishment or declaration of EPZ.

   4.   Objects and purposes of establishment of Export Processing Zone.

PART III
LICENSING

   5.   Restriction on entering into, residing in, etc., the Export Processing Zones.

   6.   Authority to issue licence.

   7.   Cancellation and suspension of a licence.

   8.   No variation of a licence.

   9.   Appeal against a decision of the Authority.

   10.   Prohibition of other activities.

   11.   Authority to determine certain goods or articles to be processed in Export Processing Zones.

PART IV
DEVELOPMENT AND MANAGEMENT OF EXPORT PROCESSING ZONES

   12.   Establishment of the Authority.

   13.   Objectives and functions of the Authority.

   14.   Establishment of the Export Processing Zones Authority Board.

   15.   Functions and powers of the Board.

   16.   Meetings and decisions of the Board.

   17.   Director General and other employees.

   18.   Sources of funds.

   19.   Use of the Authority funds.

   20.   Management and auditing of the funds of the Authority.

PART V
INVESTMENT INCENTIVES

   21.   Incentives granted for investments in the Export Processing Zones.

   22.   Restriction on exportation of goods into customs territory by Export Processing Zones investments.

   23.   Work permits for technical staff.

   24.   Authority may enter into contractual agreement.

PART VI
APPLICATION AND DISAPPLICATION OF OTHER LAWS

   25.   [Disapplication.]

   26.   Exemption of the Stamp Duty Act.

   27.   Application of Town and Country Planning Act.

   28.   Application of labour laws.

PART VII
ACQUISITION, COMPENSATION AND DISPUTES SETTLEMENT

   29.   Acquisition and compensation.

   30.   Settlement of disputes.

   31.   Non-limitation for settlement of disputes.

   32.   Minister may make Regulations.

PART VIII
OFFENCES

   33.   Offences relating to licences and foreign currency.

   34.   Offences for trans-shipment of products etc.

   35.   Offences for manufacture, processing, etc., of prohibited goods or articles.

CHAPTER 373
THE EXPORT PROCESSING ZONES ACT

An Act to make provisions for establishment, development and management of the Export Processing Zones; for the creation of international competitiveness for export growth and to provide for related matters.

[1st July, 2002]
[G.N. No. 316 of 2002]

Acts Nos.
11 of 2002
3 of 2006
2 of 2011
1 of 2015

[General Note: This Act is amended by s. 2 of Act 3 of 2006 by deleting the word "Agent" wherever it appears and substituting it by the word "Authority" and by s. 4 of Act 2 of 2011 by deleting the word "Council" and substituting it by the word "Board".]

PART I
PRELIMINARY PROVISIONS (ss 1-2)

1.   Short title and application

   (1) This Act may be cited as the Export Processing Zones Act.

   (2) [Omitted: Commencement.]

   (3) This Act shall apply to Mainland Tanzania.

2.   Interpretation Acts Nos. 3 of 2006 ss. 2 and 3; 2 of 2011 s. 4">

   In this Act, unless the context requires otherwise–

   "Act" means the Export Processing Zones Act *;

   "Authority" means the Export Processing Zones Authority established under scetion 12 of this Act;

   "Board" means a Board established under section 14(1) of the Act;

   "Commissioner-General" means the Commissioner-General of the Tanzania Revenue Authority as defined under the Tanzania Revenue Authority 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 Authority 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 Authority 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 Acts Nos. 3 of 2006 s. 2; 2 of 2011 s. 4">

   (1) The Minister may, upon the advice of the Board and in consultation with relevant authorities and on the recommendation of the Authority, by notice published in the Gazette

   (a)   establish or declare any area of land to be an Export Processing Zone; and

   (b)   determine the location, extent, and physical characteristics or boundaries of an Export Processing Zone contemplated in paragraph (a).

   (2) Where the Minister has consulted relevant authorities pursuant to subsection (1) and the latter have, within a period of thirty days, not responded or given reason why any such area of land should not be established or declared to be the Export Processing Zone, it shall be presumed that such authorities have consented to the establishment or declaration of Export Processing Zone in the area of land in question.

   (3) The Export Processing Zone established or declared as such may consist of a developed, partly developed or underdeveloped area of land or may comprise of a single factory unit or group of factory units.

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–

   (a)   to attract and promote investment for export-led industrialisation with a view to diversifying and facilitating Tanzania's exports and promoting international competitiveness;

   (b)   to create and expand foreign exchange earnings;

   (c)   to create and increase employment and the development of skilled labour;

   (d)   to attract and encourage transfer of new technology;

   (e)   to foster linkages of the local economy with the international market;

   (f)   to promote processing of local raw materials for export.

PART III
LICENSING (ss 5-11)

5.   Restriction on entering into, residing in, etc., the Export Processing Zones Act No. 3 of 2006 s. 2">

   (1) No person shall–

   (a)   unless he is the holder of a licence granted by the Authority–

      (i)   conduct any business or undertake a retail trade in an Export Processing Zone in respect of any goods manufactured in, or imported into, such Export Processing Zone; or

      (ii)   remove any goods manufactured in an Export Processing Zone for any purpose other than conveyance to another Export Processing Zone or for export into a foreign market or for purposes of processing such goods only; or

      (iii)   use any goods manufactured in an Export Processing Zone for consumption in such Export Processing Zone or in any other Export Processing Zone; or

   (b)   unless authorised in writing by the Authority–

      (i)   subject to the provisions of subsection (2), enter into an Export Processing Zone; or

      (ii)   reside in an Export Processing Zone.

   (2) The provisions of paragraph (b)(i) shall not apply to or in respect of–

   (i)   members of the Police Force; or

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