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                1995年加納保稅區法(504法案)

                我要收藏 news.afrindex.com | 2017-03-06 22:03:11 | 來源:商務部
                THE FIVE HUNDRED AND FOURTH
                ACT
                OF THE PARLIAMNET OF THE REPUBLIC OF GHANA
                ENTITLED
                THE FREE ZONE ACT, 1995
                AN ACT to enable the establishment of free zones in Ghana for the
                promotion of economic development; to provide for the regulation of
                activities in free zones and for related purposes.
                DATE OF ASSENT: 31ST AUGUST, 1995
                ACT 504




                THE FREE ZONE ACT, 1995
                An ACT to enable the establishment of free zones in Ghana for the
                promotion of economic development; to provide for the regulation of
                activities in free zones and for related purposes.
                DATE OF ASSENT: 31ST AUGUST, 1995
                BE IT ENACTED by Parliament as follows:-
                PART – ESTABLISHMENT OF FREE ZONES BOARD
                AND RELATED PROVISIONS
                1. There is establishment by this Act a Board to be known as the
                 Free Zones Board, referred to in this Act as the “Board”.
                 2. (1) The Board shall consist of –
                a. a Chairman who shall be the Minister of Trade and
                Industry; and
                b. eight other persons four of whom shall be appointed
                from the private sector.
                 (2) The members of the Board shall be appointed by the
                 President in consultation with the council
                 of State and shall include at least two women.
                 3. The functions of the Board are to-
                a. grant licenses to applicants under this Act;
                b. assist applicants for licences under this Act by providing
                services for obtaining other relevant licenses, permits and
                facilities;
                c. examine and recommend for approval agreements and
                treaties relating to the development and activities of the free
                zones;
                d. monitor the activities, performance and development of free
                zone developers and enterprises;
                e. ensure compliance by free zone developers and
                enterprises of this Act and any other laws relevant to free zone
                activities.
                f. Register and keep records and data on the programmes of
                developers, operators and enterprises in free zones;
                g. Perform such other functions as are incidental to the
                foregoing.
                4. (1) A member of the Board other than the Chairman shall
                 hold office for a term of four years and is eligible for re-
                 appointment.
                 (2) A member of the Board other than the Chairman may at
                 any time resign his office in writing addressed to the
                 President through the Chairman or may be removed from
                 office by the President in consultation with the Council of
                 State for stated reasons.
                 (3) Members of the Board shall be paid such allowances as
                 the Minister responsible for Finance shall determine.
                5. (1) The Board shall meet for the dispatch of business at such
                 times and places as the chairman may determine but
                 shall meet at least once every month.
                (2) The Chairman shall preside at all meetings of the Board and
                in his absence the members present shall elect one of their
                number to preside.
                (3) The quorum for a meeting of the Board shall be five of the
                members.
                (4) Questions at a meeting of the Board shall be determined by a
                majority of members present and voting and where there is
                equality of votes the person presiding shall have a casting vote.
                (5) The Board may co-opt any person to attend any of its
                meetings except that a person co-opted does not have the right to
                vote on any matter before the Board for decision.
                (6) The validity of the proceedings of the Board shall not be
                affected by a vacancy among its members or by a defect in the
                appointment of qualification of a member.
                (7) A member of the Board who has an interest in a contract
                proposed to be entered into on behalf of the Board shall disclose in writing to the Board the nature of his interest and shall be
                disqualified from participating in any deliberations of the Board in
                respect of the contract.
                (8) A member of the Board who infringes subsection (7) of this
                section is liable to be removed from the membership of the Board.
                (9) Except as otherwise provided in this section, the Board shall
                regulate the procedure for its meetings.
                6. The Board may for the discharge of its functions appoint
                committees of the Board comprising members of the Board or nonmembers
                of both and may assign to them such functions as the
                Board may determine except that a committee composed entirely of
                non- members may only advise the Board.
                PART II - ESTABLISHMENT OF FREE ZONES; DEVELOPERS
                OF FREE ZONES
                 7. (1) Subject to the Constitution and any other enactment in
                 force relating to the acquisition of property, the
                President mayon the recommendation of the Board by notice
                published in the Commercial and Industrial Bulletin, declarea.
                any area of land or building as a free zone;
                b. any airport, river port, seaport, or lake port as a free port.
                (2) A declaration under subsection (1) of this section shall
                 specify the area and the scope of activities in the free zone
                 concerned.
                 8. (1) No person shall-
                 a. develop;
                b.manage; or
                 c. develop and manage
                A free zone unless it is a body corporate registered under the Companies
                Codes 1963 (Act 179) or a partnership registered under the Private
                Partnership Act 1962 (Act 152).
                (2) The body corporate or partnership shall be licensed to
                 develop, manage or develop and mange free zone under
                 this Act.
                 9. (1) Subject to the Constitution, a free zone developer may for
                 purpose of its activities-
                 A.. Acquire land within the area declared in respect of it; and
                B. Lease or sub-lease real property it owns, has leased or has the
                right to use, sell or lease and may sell or rent buildings to free zone enterprises.




                (2) It shall be the responsibility of a developer toa.
                construct and maintain buildings, warehouses, factory
                shells and provide or contract other persons to provide or
                contract other persons to provide utilities or services such as
                water, electric power, telecommunications and sewerage;
                b. develop all other infrastructure necessary for the
                enhancement of the efficient and effective activities of the
                zone, in accordance with any regulations made under this
                Act;
                c. Provide fencing and enclosures to separate the zone from
                the national customs territory, and ensure security of the
                zone,
                d. Provide and contribute to the cost of facilities for such on
                site customs services as shall be determined by the Customs,
                Excise and Preventive Services (CEPS);
                e. Undertake any investment or financial venture to facilitate
                and promote the development of the zone; and
                f. Submit, within such periods as the Board may direct,
                reports on development in the relevant zone to the Board.
                 10. (1) A licensed developer may undertake or sub-contract the
                 management, control and promotion of the free zone
                 development in the declared area.
                 (2) The developer shall apply for a license for any person to
                 whom a sub-contract has been given by it under
                 subsection (1)
                (3) The application for a license for a sub-contract shall be
                 made to the Board and shall be accompanied with the
                 executed sub-contract.
                PART III – FREE ZONE ENTERPRISES
                 11. Subject to the provisions of this Act any person may apply
                 for a license to establish an enterprise in a free zone.
                 12. (1) No person shall carry on a trade, business or industry
                 within a free zone unless it is registered underA.
                The Companies Code 1963 (Act 179); or
                B. The Private Partnership Act 1962 (Act 152)
                and is the holder of a license authorizing the carrying on of that
                trade, business or industry under this Act.
                 (2) A company or partnership qualified under subsection (1) and licensed under section 16 shall be referred to as a free
                 zone enterprise.
                 13. (1) A free zone enterprise shall have the right to produce any
                 type of goods and services for export but shall not produce
                 any goods that are environmentally hazardous.
                 (2) A free zone enterprise shall be free toa.store,
                warehouse, pack, unpack and repack, divide, subdivide,
                group, breakdown, assemble, disassemble, bottle,
                rebottle, can, recan, decant, alter, sample, display, grade, test,
                classify, mark, manipulate, restore, join, transform, transit and
                transship, transfer, mount, refine, salvage, destroy, demolish,
                confect, label, reliable, finish, handle, mix, combine, clean,
                process and manufacture any foreign or domestic raw material,
                intermediate, semi-finished or finished goods or components for
                export or re-export;
                b. render and sell any type of information processing, computeraided
                design, computer-aided printing and publishing, software
                development-marketing and any other similar and related
                services;
                c. render and sell financial, banking, insurance,
                commercial, advisory, repair and maintenance,
                professional training and other services subject to all
                relevant laws and regulations for the time being in force;
                and
                d. carry out any other activities relevant to its license as
                may be considered necessary by the Board.
                14. A free zone enterprise may change its production
                lines and process as often as it considers necessary
                subject to prior approval of the Board.
                PART IV – LICENSING
                15. (1) An application for a license to develop, manage or
                 establish an enterprise in the free zone shall-
                 a.be in writing;
                b. be submitted to the Secretariat of the Board;
                c. Specify the zone to be developed or managed or both or
                the trade, business or industry for which the license is
                required; and
                d. be accompanied with such information as the Board may
                require
                (2) The Board shall cause response to be made to an
                 application within twenty eight working days from the
                 date of the receipt of the application.
                16 (1) The Board may grant a license authorizinga.
                the development or management or both of a free
                zone; or
                e. the carrying on of a trade, business or industry
                 within the free zone.
                 (2) No license shall be granted for the carrying on of;
                 a. the business of banking, unless the applicant is
                 also registered and licensed under the Banking
                 Law 1989 (P.N.D.C. 225); or
                f. the business of insurance unless the applicant is
                 also registered under the Insurance Law 1989
                 (P.N.D.C. 227).
                (3) A license is issued under this section shall be under the
                 signature of the Chairman of the Board.
                17. The Board may attach to a license such conditions as it
                 thinks appropriate concerning employment skills, job
                 opportunities and degree of export orientation.
                18. (1) The Board may revoke a license where it is satisfied
                 that there has been a breach of condition attached
                 to the license.
                (4) The Board may upon the request of the licensee
                vary at any time the conditions attached to the license,
                (5) Before revoking a license, the Board shall give
                not less than fourteen working days notice of its
                intentions to the licensee and shall consider any
                representations made to it by the licensee.
                19. (1) The Board shall establish and maintain a register of
                 licenses granted under section 16 of this Act.
                 (2) There shall be entered in the register in respect
                of each license:
                a. the name of the person to whom the license is
                granted; and b. the zone to be developed or managed or both
                or the trade, business or industry to which the
                license relates.
                 (3)The register shall be kept by the Board and shall be open for
                inspection by the public subject to such fee as the Board may determine.
                20. No licensee shall transfer a license issued in respect of it to
                 any other person without the prior approval of the Board.
                PART V - IMPORT AND EXPORT
                21. The laws for the time being in force relating to the
                 importation and exportation of goods and services other
                 than consumer goods for commercial purposes shall not
                 apply to-
                (a) the bringing of goods directly from a country outside
                 Ghana into a free zone; or
                 (b) the dispatch of goods for export out of a free zone to a
                 country outside Ghana,
                 except in so far as such laws are made applicable by
                 regulations made under this Act.
                22. (1) The imports of a free zone developer, sub-
                 contractor or enterprise into a free zone or single-
                 factory zone shall be exempt from direct and indirect
                 taxes and duties.
                23. (1) The Minister may by legislative instrument authorize
                 the sale of up to 30 percent of the annual production
                 of goods and services of a free zone and single
                 factory zone enterprise to the national customs
                 territory.
                (2) Sales of goods from free zone enterprises or single
                factory zones to the national customs territory shall be
                considered as imports and shall be subject to the rules and
                regulations relating to imports into the national customs
                territory.
                (3) Damaged or rejected goods, or samples may be
                sold by the free zones and single-factory zones to the
                national customs territory; and such goods shall be
                considered as part of the 30 percent of annual
                production of the free zones and single-factory zones
                authorized to be sold to the national customs territory
                and as such shall be subject to the applicable duties and
                taxes.
                (4) An instrument issued under subsection (1) of this
                section shall provide penalties for contravention of any
                authority provided in it.
                24. (1) Sales of goods and services by a domestic
                 enterprise from the national customs territory to
                 enterprises in the free zone and single-factory zone
                 shall be considered as exports
                (5) A domestic enterprise shall be eligible to benefit from the
                prevailing export incentives available to a national exporter and
                shall not require an export license for sale of any goods and
                services to enterprises in the free zone or single factory zone.
                (6) An enterprise in a free zone or single-factory
                zone may purchase goods and services sold by a
                domestic enterprise with local currency obtained
                through conversion of foreign currency through
                the banks and any licensed foreign exchange
                bureau.
                25. (1) An authorized officer of any of the Revenue
                 Services member of the Police Force or an officer
                 authorized by the Minister may, in the discharge of
                 their official duties, at any time enter and inspect a
                 free zone, buildings, aircraft, ships, boats or vehicles
                 in the free zone.
                (7) an officer exercising any power of entry or inspection
                shall on request produce his authorization.
                (8) Any person who prevents or obstructs an entry
                authorized by subsection (1) of this section or attempts
                to do so, commits an offence and is liable on summary
                conviction to a fine not exceeding $1,000 or its
                equivalent in cedis or imprisonment for a term not
                exceeding six months or to both.
                26. (1) The customs, Excise and Preventive Service
                 shall be responsible for the control of zero-rated
                 goods
                a. within a free zone;
                b. in transit between two free zones; and
                c. in transit between a free zone and a point of
                entry into or exit out of Ghana.
                 (2) The Minister after consultation with the Minister responsible for
                Customs and Exercise and the Commissioner of Customs, Excise and
                Preventive Service may be legislative instrument make regulations
                a. adopting or modifying for the purposes of this Act any of
                the regulations relating to customs operations;
                b. governing the movement of persons, vehicles or goods
                into and out of a free zone, from and out to other parts of the
                customs territory;
                c. covering the keeping, storage and handling of goods in
                free zones;
                d. covering the keeping and preserving of accounts and
                records in a specified form in respect of goods in free
                zones; and
                e. relating to the provision of security by bond or otherwise
                on goods in transit between free zones and points of entry
                and exit from and to other countries.
                27. Where goods stored in a free zone are found to be missing without
                an acceptable explanation, the Commissioner may request the licensee
                to pay the duty on the goods at the rate in force at the time in addition to
                any penalty which may be imposed by the Commissioner.


                PART VI – INCENTIVES
                28. (1) Free zone developers and enterprises granted licenses
                 under this Act shall be exempted from the payment of
                 income tax on profits for the first ten years from the date
                 of commencement of operation.
                (2) The income tax rate after ten years shall not exceed a
                maximum of 8 per cent.
                (3) A shareholder shall be exempted from the payment of
                withholding taxes on dividends arising out of free zone
                investments.
                29. (1) A foreign investor may take and hold a maximum of 100
                 per cent of the shares in any free zone enterprise.
                (4) A domestic investor may take and hold a maximum of 100
                per cent of the shares in any free zone enterprise.
                (5) Foreign and domestic investors shall have equal status
                within the export free zones.
                30. Subject to this section any enterprise in free zone shall be
                 guaranteed unconditional transfer through any authorized
                 dealer bank in free convertible currency of: -
                a. dividends or net profits attributable to the
                investment;
                b. payments in respect of loans servicing where
                a foreign loan has been obtained;
                c. fees and charges in respect of any
                technology transfer agreement; and
                d. the remittance of proceeds (net of all taxes
                and other obligations) in the event of sale or
                liquidation of the enterprise or any interest
                attributable to the investment.
                31. (1) No enterprise in a free zone shall be nationalized or expropriated by Government and no person who
                 owns, whether wholly or in part, the capital of an
                 enterprise shall be compelled by law to cede his
                 interest in the capital to any other person.
                (2)There shall not be any acquisition of an enterprise to which this
                Act applies by the state unless the acquisition is in the national
                interest or for a public purpose and under a law which makes
                provision for
                a.Payment of fair and adequate compensation; and
                e. A right of access to the High Court for the
                determination of the investor’s interest or right
                and the amount of compensation to which he is
                entitled.
                (3)any compensation payable under this section shall be paid
                without undue delay and authorization for its repatriation in
                convertible currency, where applicable, shall be issued.
                32. (1) Where a dispute arises between a licensee in a free
                 zone and the Government in respect of any activities
                 in the free zone, all efforts shall be made through
                 mutual; discussion to reach an amicable settlement.
                (2)Any dispute between a licensee and the Government in respect of
                any activities in a free zone which is not amicably settled through
                mutual discussions may be submitted at the option of the aggrieved
                party to arbitration as followsf.
                in accordance with the rules of procedure for
                arbitration of the United Nations Commission of
                International Trade Law; or
                g. in the case of a foreign investor, within the
                framework of any bilateral or multilateral
                agreement on investment protection to which the
                Government and the country of which the investor
                is a national are parties; or
                h. in accordance with any other national or
                international machinery for the settlement of
                investment disputes agreed to by the parties.
                (3)Where in respect of any dispute, there is disagreement between
                the license and the Government as to the method of dispute
                settlement to be adopted; the choice of the license shall prevail.
                33. (1) Each free zone enterprise shall be permitted to
                 operate a foreign currency account with banks in
                 Ghana.
                (2) The terms and conditions under which the accounts shall
                be operated shall be set out in the license granted under
                section 16 of this Act.
                (3) The Central Bank shall be consulted by the Board on the
                terns and conditions referred to in subsection (2) of this
                section.
                34. (1) Free zone developers and enterprises shall be free
                 to negotiate and establish contracts of employment
                 with employees that include wage scales, minimum
                 working hours, employee suspension and dismissal,
                 settlement of disputes arising between employers
                 and employees, and other such terms of employment
                 as shall be consistent with I.L.O. Conventions on
                 workers rights and conditions of service.
                (2) Work and resident permits shall be required for any
                foreign national who wishes to live in Ghana and work in a
                free zone.
                (3) Application for work and resident permits for foreign
                employees of free zone enterprises shall be submitted
                to the Board, which shall take the necessary action in
                consultation with the Immigrations Service.
                (4) Subject to the existence of a double taxation
                agreement between the Government of Ghana and the
                Government of the foreign employee, the foreign
                employee shall be totally exempt from payment of
                income tax to the Government of Ghana on income
                earned in the free zone during the period valid except
                that he employee shall be liable of income tax in his
                home country.
                35. (1) The Board shall issue identity card to all employees of licensed operators in a free zone.
                (2) A person who enters or leaves a free zone may be subject
                to inspection by any person authorized by the Board to do so.
                (3) A person who obstructs or prevents any person
                authorized by the Board in performance of his functions
                under subsection (2) of this section commits an offence and
                is liable on summary convicted to a fine not exceeding
                $500.00 or its equivalent cedis or to imprisonment for a
                term not exceeding six months or to both.
                PART VII - ADMINISTRATION AND MISCELLENEOUS PROVISIONS
                36. (1) The Board shall have a Secretariat.
                (2) The Minister for Trade and Industry shall assign to the
                Secretariat of the Board such public officers as the Board
                may require for the implementation of its functions.
                (3) The Ministry may by legislative instrument make
                regulations on the functions of the Secretariat.
                37. There shall be provided to the Board by Parliament such
                 monies as it may require to meet its expenditure.
                38. The Minister shall submit to Parliament as soon as practicable
                 and in any event not more than six months after the end of
                 each financial year a report dealing generally with the activities
                of the Board during the financial year to which the report relates.
                39 (1) Where an offence is committed under this Act, regulations
                 made under this Act or any other law by a body of persons:-
                a. Where the body of persons is a body
                corporate every director and officer of the body
                corporate shall be deemed to be guilty of the
                offence; and
                b. Where the body of persons is a firm or
                partnership every partnership shall be considered
                to be guilty of the offence.
                (2) A person shall not be guilty of an offence by virtue of this
                section if he proves that the act constituting the offence was
                committed by a person other than himself and without his knowledge
                or connivance and that he exercised all due diligence to prevent the
                commission of the offence having regard to all the circumstances.
                40. A person who:-
                a. in contravention of any provision of this Act carries
                or attempts to carry anything into or out of a free zone;
                or
                b. conceals anything with intent to illegally carry it into
                or out of a free zone,
                Commits an offence and is liable on conviction to imprisonment of not less
                than three months or more than five years.
                41. (1) The Minister may make regulations for the effective
                 implementation of this Act including regulations
                 which exempt licensed enterprises from the
                 provisions of existing laws and regulations.
                (2) Regulations may provide for offences and prescribe
                penalties for contravention which shall not exceed a fine of ¢2
                million or imprisonment for a term not exceeding twelve months
                or both.
                42. The Ghana Industrial Free Zone authority Decree 1979
                (S.M.C.D. 157) is hereby repealed.
                43. In this Act unless the context otherwise requires:-
                “Centre” means the Ghana Investment Promotion Centre;
                 “Commissioner” means the Commissioner of Customs,
                Excise and Preventive Service;
                 “enterprise” means an industry, project, undertaking
                 or business for commercial purposes or any part
                 of it;
                 “free zone” means an area or building declared as a free
                 zone by publication in the Commercial and Industrial
                 Bulletin and includes single factory zones, free port, free
                 airport, free river or lake port;
                “developer” means a person who acquires a free zone area and
                is licensed for its use or uses it for operations allowed under this
                Act or rents or sells it or provides services to enterprises which wish to carry on or are carrying on business within the zone and
                includes agents or sub contractors of the developers;
                “domestic enterprise” means an enterprise incorporated in Ghana
                and operating outside a free zone;
                “goods” include both animate and inanimate thing;
                “importer” and “exporter” means respectively owner or
                person for the time being in possession of or beneficially
                interested in any goods at the time of the importation or
                exportation;
                “Minister” means the Minister responsible for Trade and industry;
                “single factory zone” means a factory or building declared as a
                free zone;
                “national exporter” means any exporter other than a free zone
                exporter;
                “Revenue Services” means the Customs, Excise and Preventive
                Service ad the Internal Revenue Service.
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