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PART V
OPERATIONS WITHIN EXPORT PROCESSING ZONES
36 Dealing with, or disposal of, goods in export processing zones
(1) The Authority and any licensed investor shall be entitled to import into an export processing
zone—
(a) any capital goods, consumer goods, raw materials, components or articles intended to be
used for the purposes of, and in connection with, an approved activity; and
(b) any articles which are for the construction, alteration, extension or repair of premises in an
export processing zone, including any articles for, the equipping of premises and other
ancillary facilities necessary for the proper administration of the premises and for the
health, safety, hygiene and welfare at the premises of persons employed therein.
(2) The Authority may take such steps as it considers necessary to preserve goods within an
export processing zone, whether by moving such goods from one place to another or by storing such
goods and, where any expenses are incurred by the Authority in so doing, the owner or consignee of
such goods shall reimburse the Authority for any expenses so incurred.
(3) Subject to this Act, goods brought into an export processing zone may—
(a) unless otherwise directed by the Authority, be stored, sold, exhibited, broken up, packed,
unpacked, replaced, assembled, distributed, sorted, graded, cleaned, marked, re-marked,
loaded, unloaded, reloaded, divided, mixed, separated, or otherwise manipulated; or
(b) be worked, processed or re-processed or otherwise manipulated or manufactured; or
(c) subject to any enactment pertaining thereto, be destroyed.
37 Retail trade
No retail trade shall be conducted within any export processing zone without the prior approval
in writing of the Director of Customs and Excise and of the Authority, and any approval so granted
shall be subject to such terms and conditions as the Director of Customs and Excise and the
Authority may impose.
38 Disposal of goods abandoned in export processing zones
(1) Where it appears to the Authority that any goods or property have been abandoned in an
export processing zone for a period exceeding six months, the Authority may dispose of such goods
or property whether by destruction, sale or otherwise and, in the case of disposal by sale, shall apply
the proceeds of such sale against any fees or other expenses incurred in connection with those goods
or property or such disposal.
(2) Where any balance remains after the settling of the fees and expenses referred to in
subsection (1), that balance may be paid to any person who claims them, if he does so within three
months of the date of the disposal and the Authority is satisfied that the claimant was the owner of
the goods disposed of or was entitled to them but where there is no claimant for the proceeds of any
such disposal by sale, such proceeds shall be paid into and become part of the funds of the Authority.
(3) Nothing in subsection (1) shall be construed as authorizing the sale or the disposal of any
goods for use in the customs territory except in such circumstances and on such terms as the
Minister and the Director of Customs and Excise may from time to time approve.
39 Certain goods not to be taken into or stored in export processing zones
Notwithstanding any other provision of this Act, the following goods shall not be taken into or
stored in any export processing zone—
(a) firearms and ammunition, except by members of the Police Force or the Defence Forces or
by security guards employed to work in the area of any export processing zone in the
course of their duties, or by such other persons as may be authorized by the Authority; or
(b) dangerous explosives; or