A Zone provides a site where operations involving foreign and domestic merchandise can take place which otherwise might have been done abroad for tariff and trade reasons.
Export Processing Zones (EPZ) are governed by an Act of Parliament, Export Processing Zone Act, Act.
In the area defined as the Export Processing Zone certain lawful activities can be conducted with the minimum of formalities.
A Zone provides a site where operations involving foreign and domestic merchandise can take place which otherwise might have been done abroad for tariff and trade reasons. Any foreign or domestic merchandise, except that which is prohibited by law or order because of public health, safety or interest, may be brought into the Zone without being subject to the payment of duty and tax.
Merchandise which is permitted in a Zone may be stored, exhibited, manufactured, mixed or manipulated provided it is allowed in the Export Processing Zone Act and other applicable laws and regulations. Merchandise may be exported, destroyed or sent into Customs territory from the Zone. It is expected that the majority of the merchandise will be exported and the amount which is allowed into Namibia will be 30 percent of the production and must be closely controlled. It will be subject to Customs duties and taxes if sent into Customs territory, but not if shipped to foreign destinations outside the SACU region.
Manager has been designated as the Head Office Export Processing Zone Program Manager. The program manager will be advised of all EPZ certificates issued and the relevant supporting documentation such as the trader application forms, processing schedules, Company accounts etc by the department of Trade and Industry. He or she will be responsible for notifying the Controllers, responsible for supervision and control of EPZ companies, of an approval having been issued by Trade and Industry and to supply copies of the relevant information to be included in their trader files.
The Program Manager will establish and maintain a central Trader file giving full details of certificates issued correspondence with Trade and Industry relating to any trader, amendments to authorization issued any other correspondence from Customs or other body.
The Program Officer shall serve as the liaison person between Customs and Excise and Trade and Industry regarding EPZ’s and shall establish and maintain a list, and notify all ports of entry of EPZ certificates issued, giving the information provided at the end of this chapter. The Program Manager serves as the principal advisor to the Director and shall consider and decide on any disputes or issues that arise that have not been resolved at the relevant control station.
For control purposes, Customs and Excise is mandated by Section 6 of the Export Processing Zones Act, Act No. 9 of 1995 to control the movement of goods in relation to the provisions of the Customs and Excise Act 1998. There is a further specific set of procedures issued by Customs and Excise in the EPZ handbook.
Merchandise of every description, except for that prohibited by law, may be brought into an Export Processing Zone. It can be stored or processed there under certain circumstances without being subject to the full Customs laws of Namibia. Although Customs laws are not usually applied in the Zones they are applicable to the merchandise passing through the territory of Namibia before admission to, or after transfer from the Export Processing Zones. In order to be able to perform their duties Customs and Excise have issued regulations which indicate the way that Zones shall be operated, maintained and administered by the competent authority (who may be referred to as the operator in these notes).
The Minister of Trade and Industry, in consultation with the Ministry of Finance, may declare any area as an Export Processing Zone.
This may consist of a developed, partly developed or undeveloped area of land or may comprise a single factory unit or group of units.
Every Export Processing Zone shall be managed by an Export Processing Zone Management Company which has obligation in regard to the provision of services and maintenance under the Export Processing Zones Act.
The origin rules applicable are those to which the goods must comply by virtue of the intended destination of the exported goods. For export to Zimbabwe, the origin provisions of the Namibia/Zimbabwe trade agreement are applicable.
Click on the link below to download the export processing zones guide.Export Processing Zones Guide
An employer is any person who pays an amount by way of remuneration to an employee. Each person who becomes an employer is required to apply to Inland Revenue Department for registration as an employer within 14 days of becoming an employer. An empl
VAT is levied at the standard rate of 15% on the supply of most goods and services and on the importation of goods. It is mandatory for a person who carries on a business with an annual taxable turnover above N$500,000 to apply for VAT registration.
The Withholding of Tax is a tax charged on interest paid by any person to or for the benefit of a foreign person (which includes individuals, companies, etc) from a source within Namibia. The foreign person is responsible for the tax, but it must be
What is a Cargo Manifest?
What is Value-Added Tax?
What is ASYCUDA?
What is the Inspection Act?
What is the Export Processing Zone (EPZ)?
Who is classified as a taxpayer representative?
What does re-importation in the same state mean?
What is the ATA Carnet?
What is a surety bond?
What are Export Processing Zone Enterprises and Certificates?
What does NAMSAD mean?
What is the Carnets De Passage En Douane (CDP Carnet)?
Goods which are intended to be imported for use or consumption within the Customs territory must be declared for home use. They may be declared for home use either directly on importation or after another Customs procedure such as warehous
Exportation is the Customs procedure applicable to goods which leave the Customs territory and are intended to remain permanently/temporarily outside, for specific reasons. The legislation dealing with exports can be found in the following sections o
The role of Customs and Excise is to control the importation and exportation of goods entering and leaving the Country. The importation and exportation of certain goods are prohibited or restricted. The aim of prohibitions and restrictions is the pr
The removal of goods to the hall, or any other premises for the purpose of examination, opening, unpacking, repacking and subsequent removal shall be performed at the risk of the importer. The importer, exporter, manufacturer or owner of any goods,
Where the attendance of an officer is required on Saturdays, Sundays or public holidays, or any time not covered by hours of services in below, the person requiring such attendance apply to the Controller on form 73 and guarantee payment of the charg
The DRI scheme is administered by the Directorate of Customs and Excise, which has dual responsibilities. First, it is required to promote manufacturing and export trade. Second, it must ensure that the DRI scheme is not abused. &n
This is a customs procedure which provides for the refund of import duties and taxes when goods are exported, or used for specific purposes. The Chief Accountant, Section Revenue Control is responsible for the overall management of the refund proc
Goods which are imported and qualify for rebate of duty may be entered for home consumption under Schedule No. 3 and Schedule No. 4. of the Act. Schedule No.3. comprising of Industrial Rebates and Schedule No. 4, comprising of General Reba
The Permanent Secretary may in terms of Section 6(1) (c) of the Act appoint places as warehousing places where customs and excise warehouses may be established. Section19 (1) of the Act permits the Commissioner by rule to license any Custo
This chapter concerns the production, warehousing and movement of excise goods within Namibia. The excise goods are Mineral Oils, Alcohol and Alcoholic Beverages (including Beer) and Manufactured Tobacco as defined in the Customs and Excise Act, 1998
If a person removing goods in bond has a Customs and Excise Bond, CE 110, a provisional payment or special bond will be demanded when the bond amount is clearly inadequate to cover the potential liability to the Government of the proposed activity. I
ATA (admission temporaire/temporary admission) Carnets and Carnets De Passages En Douane (CPD) are issued by Chambers of Commerce in various nations and are internationally recognized and accepted in lieu of normal customs documents to allow the temp
The main purpose of bonds is to cover for potential duties and taxes. Security is generally given in the form of a bond. Only insurance companies or registered banking institutions may be accepted as sureties to bonds. Head Office should be consulted
RSA Register In order to ensure uniformity, a Register of licensees and registrants is compiled by the South Africa Revenue Service (Customs and Excise). All licensees and registrants in the Common Customs Area are shown in the Register, except Lice
Customs and Excise Officers must on regular basis deal with situations where detentions, seizure and forfeiture are necessary. Some doubts may exist as to when Customs and Excise Officers must detain, seize, or impose forfeiture on goods deemed illeg
Penalties imposed in terms of the Act are done so in accordance with sections thereof, commonly termed the penal provisions (Sections 88 to 106). Penalties may be imposed as follows; Commissioner Customs and Excise amounts from
Automated System for Customs Data (ASYCUDA) is an integrated customs management system for international trade and transport operations in a modern automated environment. ASYCUDAWorld is an advanced software application that is designed and
Proposed Rules for the Licensing of Clearing Agents Send your comments to ClearingAgents@namra.org.na
Customs and Excise aims to facilitate and control the movement of all goods involved in international trade. Customs and Excise is mandated to promote the security and facilitation of international trade, transport and people, including simp