Export Processing Zones Act
- Commenced on 25 August 1995
- [This is the version of this document at 31 December 2014.]
- [Note: This version of the Act was revised and consolidated in the Fifth Revised Edition of the Laws of Malawi (L.R.O. 1/2018), by the Solicitor General and Secretary for Justice under the authority of the Revision of the Laws Act.]
Part I – Preliminary
1. Short titleThis Act may be cited as the Export Processing Zones Act.
2. InterpretationIn this Act, unless the context otherwise requires—“adequate security” means security which has been accepted as adequate by the Controller pursuant to section 16;“bonded factory” means a factory situated in an export processing zone;“certificate” means an export enterprise certificate issued under section 10;“Commissioner-General” means the Commissioner-General of the Malawi Revenue Authority appointed under section 17 (1) of the Malawi Revenue Authority Act;[Cap. 39:07]“Committee” means the Export Processing Zones Appraisal Committee established under section 3;“Customs area” has the same meaning as ascribed to that term in the Customs and Excise Act;[7 of 2013][Cap. 42:01]“duty” has the same meaning as in section 2 of the Customs and Excise Act;“enforcement officer” means a customs and excise officer, or an officer designated in writing by the Minister as an enforcement officer for the purposes of this Act pursuant to section 19;“export” has the same meaning as in section 2 of the Customs and Excise Act;“export enterprise” means a company in respect of which a certificate is in force;“export processing zone” means any area or building declared to be an export processing zone under section 8;“export product” means a product or produce declared to be an export product under section 9;“import” has the same meaning as in section 2 of the Customs and Excise Act;“manufacture” has the same meaning as in section 2 of the Customs and Excise Act;“production day” means the day on which an export enterprise commences, or is deemed to commence, its operations;“scheduled equipment” means the capital equipment, machinery and spare parts required by an export enterprise for equipping and operating a bonded factory;“scheduled materials” means the materials, components, substances, matters or other things required by an export enterprise for the manufacture of export products.[7 of 2013]
Part II – Establishment of Export Processing Zones Appraisal Committee
3. Establishment of the Export Processing Zones Appraisal Committee
4. Tenure of office of members of the CommitteeA member of the Committee, other than an ex officio member—
5. Allowances of members of the CommitteeA member of the Committee, other than an ex officio member, shall be paid such allowances as the Minister may determine.
6. Meetings of the Committee
7. Functions of the Committee
Part III – Declaration of export processing zones export products
8. Declarations of export processing zonesThe Minister may, on the recommendation of the Committee, for the purpose of attracting, promoting or increasing the manufacture of export products or with the object of promoting economic development generally, by notice published in the Gazette, declare—
9. Declaration of export productsWhere, upon application by a company in the prescribed form, the Minister considers it expedient in the economic interest of Malawi so to do, he may, on the recommendation of the Committee, by notice published in the Gazette, declare—
10. Issuance of certificates
11. Amendment of certificate
12. Revocation of certificate
13. Register of certificatesEvery certificate issued under this Act shall be recorded in a Register in the prescribed form.
Part IV – Restrictions on carrying on business in export processing zones
14. Restrictions on carrying on business in export processing zonesNo person shall carry on, in an export processing zone, any trade, business or manufacturing, unless there is in relation to such trade, business or manufacturing, a certificate authorizing the carrying on of such trade, business or manufacturing.
15. Restriction on tradingNo export enterprise shall carry on any trade or business other than that specified in its certificate.
Part IVA – Goods within export processing zones
15A. Goods deemed to be exported and imported into MalawiUnless otherwise provided under this Act or under any other written law—
Part IVB – Benefits to export enterprises
15B. Benefits accruing to export enterprises
15C. Restriction on quantities of export products to be sold locally
Part V – Duty
16. Duty relief
17. Removal of goods from a bonded factory
18. Payment of duty
Part VI – Miscellaneous
19. Enforcement officers
20. Offences and penaltiesAny person who—
History of this document
31 December 2014 this version
25 August 1995
|Export Processing Zone Regulations, 2020||Government Notice 82 of 2020|