The Jamaica Export Free Zones Act

“the Chairman” means the Chaimnan of the Council or any person for the time being performing the ’. functions of the Chairman; “Council” means the Jamaica Free Zone Council can- stituted under section 2A;

customs territory” means Jamaica and the territorial waters thereof but excluding any Free Zone;

“Free Zone” means an Export Free Zone area designated as such by or pursuant to this Act;

“Free Zone Promoter“ or “Promoter” means-

(a) any person who is licensed by the Council to promote, develop or operate any area of land or n building or part ot‘ a building as a Free Zone pursuant to this Act; and

(b) The Port Authority; “functions” includes duties and powers;

“manufacture” with its grammatical variations and cognate expressions, means the application of any operation or process of converting materials into a new product or article, excluding any operation or process which consists only of one or more of the following-

.(a) packing, wherever the packing materials may have been manufactured or produced;

(b) dividing into lots;

(d )marking; or

(e) packing into sets;

“member” means a member of the Council; “Port Authority Free Zone” means-

(a) the Kingston Export Free Zone;

(b) the Montego Bay Export Free Zone;

(c) any other area declared a Free Zone and vested in the Authority in its capacity as a Free Zone Promoter under this Act.

(2) This Act shall be regarded as an enactment relat- ing to the Customs for the purposes of the Customs Act.

2A. (1) There is hereby established for the purposes of this Act a body to be called the Jamaica Free Zone Council which shall be a body corporate to which the provisions of section 28 of the Interpretation Act shalt apply.

(2) The provisions of the Fifth Schedule shall have effect as to the constitution of the Council and otherwise in relation thereto.

2B. (1) The Council shall have the following function -

(a) to make, ei.ther on its own initiative or on the application of any person, recommendations to the Minister in relation to the declaration or operation, of any area as a Free Zone;

(b) to receive and approve or reject-

(i) applications from any person for a licence to promote, develop or operate an area of land, a building or part of a building, as a Free Zone; and

(ii) applications from a Promoter to operate as an approved enterprise pursuant to section 4 (3);

(d) to formulate and, from time to time review and evaluate policies, procedures and guidelines for the development, management, promotion and expansion of Free Zones;

(e) to promote harmonious relations between-

(i) Free Zone Proniotcrs and approved enterprises; and

(ii) approved enterprises and the Customs Department and any other entity whose activities are closely related to the operations of Free Zones.

(2) The Council shall have power-

(a) to impose and collect fees and other charges in respect of its activities;

(b) 'to require Promoters to furnish reports to the Council at such times and including such particulars as may be prescribed;

(d) to institute measures to enforce the provisions of this Act.

2C. (1) The Minister may, after consultation with the Chairman of the Council give to the Council directions of a general character as to the policy to be followed by the Council in the exercise and performance of its functions.
(2) The Council shall furnish the Minister with such returns. accounts and other information, as he may require
with respect to the property and activities of the Council, and shall afford him facilities for verifying such information
in such manner and at such times as he may reasonably require.

3. (1) The Minister may from time to time, on the recommendation of the Council, by order, designate such
areas as he thinks fit to be Export Free Zones.

(2) Every order made pursuant to subsection (1) shall specify the limits of the area designated a Free Zone, and ascribe a name to that Free Zones.

(3) On the recommendation of the Council, the Minister may from time to time, by order, amend, vary or add to the limits of a Free Zone or change the name of a Free Zone, so, however, that at any time when such an order is made it shall not prejudice approved enterprises existing at that time.

(4) The area specified in the Second Schedule shall, until other provision is made pursuant to subsection (3), be a Free Zonz and shall be known as the Kingston Export Free Zone.

Establishment of the Free Zones

4. (1) Each Free Zone Promoter shall-

(a) manage. control and superintend each Free Zone in respect of which he is a Free Zone Promoter;

(b) subject to any restrictions which may be imposed by the Commissioner of Customs under the Customs Act, have authority over all goods deposited or manufactured there: and

(c) supervise, control and stipulate conditions for the movement of persons, conveyances, vessels and goods into, in, and out of, any such Free Zone.

(2) A Promoter may-

(a) notwithstanding anything contained in the Rent Restriction Act, freely stipulate the prices for leasing or selling space to be occupied by approved enterprises established in the Free Zone under his control;

(b) set the prices for services offered by him such as garbage removal, customs processing, security and any other services related to the Free Zones under his control.

(3) Where n Promoter proposes. himself, to carry on an approved activity in it Free Zone he shall apply to the
Council for approval as an approved enterprise and such approval may be granted on such terms as the Council thinks fit.

5. (1) Subject to subsection (2), the activities specified in the First Schedule shall be approved activities for the purposes of this Act.

(2) Tlie Minister on the recommendation of the Council, may from time to time. prescribe the activities which may be carried on in a Free Zone and for this purpose may, by order, amend the First Schedule.

Responsibilities and functions of Authority

6. (1) In this section reference to a Free Zone is a reference to a Port Authority Free Zone.

(2) The Authority, in addition to any function or obligation imposed on it under any other enactment for the time being in force, shall-

(a) administer, control, operate and manage all Free Zones and any other property which may from time to time be vested in it under this Act;

(b) provide and maintain such services, facilities and structures as are in its opinion necessary or desirable for the efficient operation of any Free Zone;

(d) provide adequate fencing and enclosures to segregate a Free Zone from the customs territory;

(e) approve and regulate activities which may be carried on in a Free Zone.

(3) In the exercise of its functions under this Act. the Authority may -

(a) construct and maintain warehouses, factories, commercial buildings, offices, freight-sheds, docking facilities, loading and unloading berths, landings for loading and unloading operations, storage facilities or workshops, ports, piers, shipyards, or other structures for the use of itself or other persons and may grant contracts or concessions to other persons for the construction or provision of any of the said facilities;

(b) sell, rent, grant leases, sub-leases or other interests or concessions in respect of land, buildings or any
other facility or structure within a Free Zone owned by, or under control of, the Authority on such terms and conditions and subject to the payment of such price, rental or other consideration as the Authority may think fit;

(c) subject to the provisions of section 21, approve, on such terms and conditions as the Authority thinks fit. persons to carry on approved activities;

(d) import, store, exhibit, pack, unpack, re-pack, manufacture, assemble, refine, purify, mix, transform, operate, re-ship (whether by sea or air), and manipulate all kinds of merchandise, products, raw materials, containers and other commercial goods other than those goods which are prohibited for importation, storage, or manufacture in a Free Zone;

(e) authorize persons, whether national or foreign, resident or non-resident, to carry out the operations, activities or negotiations specified in paragraphs (a) and Id);

(f) provide water, light and power, telecommunications and any other public utilities or services and enter into contracts for the supplying of the said utilities and services;

(g) develop industrial areas for the manufacture, processing, finishing, re-packing and trans-shipment of products;

(h) subject 10 the provisions of section 21, with the approval of the Minister enter into joint ventures with any person for the purpose of any approved activity;

(i) carry on or permit to be carried on such other activities as appear to it necessary, advantageous or desirable for or in connection with the exercise and performance of its functions or the operation of a Free Zone.

7. The Minister may, after consultation with the Chairman of the Authority, give to the Authority directions of a general character as to the policy to be fol, lowed by the Authority in the exercise and performance of its functions in relation to a Port Authority Free Zone.

8. (1) The Minister may, by order, transfer to the Authority, any property belonging to the Government which appears to him to be necessary or useful to the Authority in carrying out its functions under this Act, and such property shall vest in the Authority by virtue of the order and without further assurance.

(2) An order made pursuant to subsection (1) shall-

(a) specify the amount of compensation (if any), payable to the Government in relation to property so transferred and the manner in which such compensation shall be paid;

(b) contain such incidental, consequential or supplementary provisions as the Minister may think necessary or expedient for the purposes of the order.

(3) All property vested in the Authority under this Act shall be exempt from property tax, sewerage rates and all rates imposed under the provisions of Part VII of the Kingston and St. Andrew Corporation Act, or of the Parochial Rates and Finance Act.

9. (1) The funds and resources of the Authority in relation to the operations of the Port Authority in relation to the operations of the Port Authority Free Zone (hereinafter referred to as the funds of the Port Authority Free Zone) shall comprise -

(a) moneys derived from rentals, leases, concessions or other activities carried on in the Port Authority Free Zone;
(b) sums derived from loans raised by the Authority in accordance with the provisions of this Act;

(c) moneys earned by or arising from investments made by the Authority in connection with the operation of the Port Authority Free Zone;

(d) such moneys as may from time to time be placed by Parliament at the disposal of the Authority for the purposes of this Act;

(e) such other moneys as may lawfully be paid to the Authority in respect of any matter incidental to its powers and duties under this Act.

(2) The funds of the Port Authority Free Zone, save in so far as they may be invested or utilized pursuant to this Act, shall be held in any bank approved by the Authority.

10. For the purposes of enabling the Authority to carry out its functions under this Act, the Authority may, with the consent of the Minister responsible for finance, borrow money in such manner and subject to such conditions as that Minister may impose.

11. (1) The Minister responsible for finance may, with the approval of the House of Representatives, guarantee, in such manner and on such terms and conditions as he thinks fit, the repayment of the principal and the payment of interest on any authorized borrowings of the Authority for the purposes of carrying out its functions under this Act.

(2) Where the Minister responsible for finance is satisfied that there has been default in the repayment of those principal moneys or in the payment of interest guaranteed under the provisions of this section, he shall direct the repayment or, as the case may be, the payment out of the Consolidated Fund of the amount in respect of which there has been such default and any such repayment shall be a charge on the Consolidated Fund.

12. The Authority shall make to the Accountant-General, at such times and in such manner as the Minister responsible for finance or other person designated by that Minister may direct, payments of such amount as may be so directed in or towards repayment of advances made to the Authority under subsection (1) of section 11 and of any sums issued in fulfilment of any guarantee given under that section, and payments of interest on any sum outstanding for the time being in respect of such advances and of any sums so issued at such rate as that Minister may direct, and different rates of interest may be directed as respects different advances or sums and as respects interest for different periods.

13. All funds of a Port Authority Free Zone, not immediately required to be expended in the meeting of any obligations or the performance of any functions of the Authority under this Act. may be invested in such securities or other investments as may be approved by the Minister and the Authority may, with the approval of the Minister, sell all or any of such securities or other investments.

14. (1) The Authority shall, as respects the funds of each Port Authority Free Zone -

(a) keep proper accounts and other records in relation to its business; and

(b) prepare annually a statement of accounts in a form which conforms with established accounting principles.

(2) The Authority shall also, from time to time, on the request in writing of the Minister, as respects each Port
Authority Free Zone, furnish information in respect of the accounts of the Authority or such other information as the
Minister may require.

(3) The accounts required to be kept pursuant to subsection (1) shall be audited by an auditor or auditors appointed annually by the Authority and approved by the Minister.

(4) So soon as the said accounts have been audited, the Authority shall send the statements of its accounts
referred to in subsection (1) to the Minister, together with copies of any reports made by the auditors on those statements or on the accounts.

(5) The auditor’s fees and any expenses, of the audit required under subsection (3) shall, as respects each Port Authority Free Zone, be paid by the Authority out of the funds of such Free Zone.

(6) The Auditor-General shall be entitled, on the direction of the Minister responsible for finance, at all reasonable times to examine the accounts and other records of the Authority in relation to the operations of any Port Authority Free Zone.

15. (1) The Authority shall, not later than five months after the end of each financial year relating to the operations
of each Port Authority Free Zone or within such further time as may in special circumstances be allowed by the Minister, cause to be made and transmitted to the Minister, a report dealing generally with the operations of such Free Zone during the preceding financial year.

(2) The Minister shall cause a copy of each annual report together with the annual statement of accounts and
the auditor’s report thereon submitted to him pursuant to subsection (1) and subsection (4) of section 14 respectively, to be laid on the Table of the House of Representatives and the Senate.

16. (1) The Authority may appoint and employ in relation to a Port Authority Free Zone, at such remuneration and on such conditions as it thinks fit, such officers agents and servants as it thinks necessary for the proper performance of its functions under this Act:

Provided that no salary exceeding the prescribed rate per annum shall be assigned to any post without the prior
approval of the Minister.

(2) The Authority may, with the approval of the Minister, make regulations determining generally the conditions of service of servants of the Authority and, in particular, but without prejudice to the generality of the foregoing power, may make regulations relating to-

(a) the grant of pensions, gratuities and other benefits to such servants and their dependents, and the
grant of gratuities and other benefits to the dependents or estates of deceased servants of the
Authority;

(b) the establishment and maintenance of sick funds, superannuation funds and provident funds, the
contributions payable thereto and the benefits receivable therefrom.

(3) The Governor-General may, subject to such conditions as he may impose, approve of the appointment
of any public officer in the service of the Government to any office with the Authority as relates to a Port Authority Free Zone, and any public officer so appointed shall, in relation to pension, gratuity, or other allowance, and in relation to other rights as a public officer, be treated as continuing in the service of Government.

(4) In subsection (1) “the prescribed rate” means the sum of five hundred thousand dollars or such higher rate as the Minister may by order prescribe.

17. (1) The Authority may delegate to any of its members, or to any of its employees or agents, such of its functions under this Act as it may determine.

(2) Every delegation under this section shall be revocable by the Authority and no delegation shall prevent the exercise by the Authority of any function delegated.

18. (1) No member of the Authority shall be personally liable for any act or default of the Authority done or omitted to be done in good faith in the course of performing the functions of the Authority under this Act.

(2) Where any member of the Authority is exempt from liability by reason only of the provisions of this section, the Authority shall be liable to the extent that it would be if the member were a servant or agent of the Authority.

Regulation

19. (1) The Council may, with the approval of the Minister, make regulations-

(a) specifying the returns and other information to be submitted to the Council by Promoters and approved enterprises;

(b) prescribing and regulating the conditions for use of Free Zones and their facilities and services;

(c) regulating, promoting or restricting the movement of persons, conveyances, vessels and goods into, in and out of a Free Zone;

(d) specifying the terms and conditions of any security bond to be provided by a Promoter or approved enterprises for the protection of Customs and other revenue and to ensure compliance with this Act;

(e) regulating vehicular traffic anywhere within a Free Zone and, in particular, imposing speed limits on vehicles therein; prescribing security arrangements as respects Free Zones;

(g) prescribing rules for the disposal of unclaimed property within a Free Zone;

(h) prescribing application fees and other charges which may be imposed pursuant to this Act;

(i) prescribing any other matter or thing, whether similar to the above or not, in respect of which it may be expedient to make regulations for the purpose of carrying this Act into effect.

(2) The maximum penalty for a breach of any regulations made under this Act shall be a fine of fifty thousand dollars or imprisonment for a term of twelve months.

(3) Each day on which a breach of the regulations is continued after conviction shall be deemed a separate
offence.

20. (1) Any enterprise which proposes to undertake an approved activity shall apply to the relevant Promoter in writing for permission to do so, and shall submit such documents and information in support of its application as the relevant Promoter may require.

(2) Subject to the provisions of this Act, the relevant Promoter may, by memorandum in writing, grant, subject
to such terms and conditions as it thinks fit, approval for an enterprise to undertake the approved activity specified in its application under subsection (1).

(3) In every memorandum issued under subsection (2), a date shall be declared to be the date on which the
relevant approved enterprise is deemed to begin the said approved activity for the purposes of this Act.

(4) On the application of an approved enterprise, the relevant Promoter may, upon such conditions as it thinks fit, amend a memorandum issued under this section in respect of the date on which the relevant approved activity
is deemed to begin, and thereupon, the provisions of this Act shall, subject to any conditions specified in relation to
such amendment, have effect as if for the date on which the relevant approved activity was declared pursuant to sub-section (2) to begin, there were substituted the aforesaid date as amended.

21. (1) A Promoter or, as the case may be, the Council shall not grant approval for any approved activity in a Free Zone to any person other than a company incorporated or registered in Jamaica in accordance with the provisions of the Companies Act.

(2) [Deleted by Act 24 of 1996]

22. (1) A Promoter or, as the case may be, the Council shall not grant approval to any person to carry on insurance business in a Free Zone unless that person-

(a) is registered in Jamaica in accordance with the provisions of the Insurance Act;

(b) has obtained the approval of the Superintendent of Insurance to operate in a Free Zone; and

(c) satisfies the requirements of any provisions made by, or pursuant to, the Bank of Jamaica Act in relation to the acquisition by insurance companies of foreign assets.

(2) Any insurance company, broker, agent, or sub-agent may, with the approval of the Promoter and of the Superintendent of Insurance, establish a branch within a Free Zone for the conduct of insurance business therein,
so, however, that any such approval shall be subject to such conditions as the Promoter and the Superintendent may consider necessary.

(3) All insurance business carried on in a Free Zone shall be subject to the provisions of the enactments for the
time being in force in Jamaica relating to insurance.

(4) Any person granted approval pursuant to this section shall-

(a) keep such records in such forms and containing such particulars; and

(b) make such reports at such times, as may be required by the Superintendent of Insurance, and shall permit the Superintendent of Insurance or any person authorized by him at all reasonable times to inspect and examine such records and any documentation relevant thereto.

(5) Where a person conducting insurance business establishes a branch in a Free Zone pursuant to subsection (2), the Promoter shall permit the superintendent of Insurance or any person authorized by him to enter that Free Zone for the purpose of carrying out the inspection or examination of records mentioned in subsection (4).

23. (1) Subject to section 31 and to any absolute or specific prohibition imposed by any enactment which may for the time being be in force, the Promoter and any approved enterprise shall be entitled to import into a Free Zone free of customs duty as defined in subsection (9)-

(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 of the articles specified in the Third Schedule if the Promoter or the approved enterprise, as the case may be, satisfies the Commissioner of Customs that such articles are imported for the construction, alteration, reconstruction, extension or repair of premises in a Free Zone or for the equipping thereof, and for the purposes of this paragraph, articles for equipping premises shall be deemed to include equipment for offices 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 Minister may, by order, amend or vary the Third Schedule.

(3) All goods brought into a Free Zone shall be consigned-

(a) to the Promoter or to an approved enterprise and such goods may, with the approval of the Promoter, be transferred from one approved enterprise to another or from the Promoter to any approved enterprise, or from an approved enterprise to the Promoter; or

(b) without prejudice to the provisions of section 34, to a bank acting on behalf of any party to a transaction involving the Promoter or an approved enterprise.

(4) The Promoter may take such steps as it deems necessary to preserve goods within a Free Zone, whether
by moving such goods from one place to another or by storing such goods, and where any expenses are incurred by the Promoter in so doing, the owner or consignee of such goods shall reimburse the Promoter for any expenses so incurred.

(5) Subject to the provisions of this Act and any regulations, goods brought into a Free Zone pursuant to this section may-

(a) unless otherwise directed by the Promoter, be stored, sold, exhibited, broken up, packed, unpacked, repacked, 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

(d) subject to subsections (6) and (7), be removed from a Free Zone or sent into the customs territory, whether as originally packaged or otherwise.

(6) Where any goods which are dutiable on entry into the customs territory (whether in their original condition or after manufacture or as part of or an ingredient of any goods manufactured in a Free Zone) are sent from a Free Zone into the customs territory, such goods shall be subject to the provisions of the Customs Act and the General Consumption Tax Act and any regulations made under those Acts, and if such goods are intended to be disposed of in the customs territory, they shall not be removed from a Free Zone until-

(a) the consent of the Minister responsible for industry has been obtained; and

(b) the Commissioner of Customs is satisfied that all import restrictions relevant thereto have been complied with and all duties payable in connection with the importation thereof into the customs territory have been paid or security given therefor to his satisfaction.

(7) Samples of goods may be displayed in a Free Zone but shall not be taken into the customs territory without payment of, or without an undertaking satisfactory to the Commissioner of Customs for the payment of, the
relevant duty except in cases where the Commissioner of Customs is satisfied that such goods are of no commercial value.

(8) Where goods are brought from the customs territory into a Free Zone for the purposes of an approved
activity, such goods shall be deemed to be exported for the purposes of duty drawback under the Customs Act.

(9) In this section and in sections 27 and 28 customs duty includes, where applicable, General Consumption Tax and any additional stamp duty related to customs warrants.

24. (1) No person shall enter, remain in or reside in any Free Zone without the prior permission of the Promoter. (2) Any person who contravenes the provisions of subsection (1) shall be guilty of an offence and shall be liable on summary conviction thereof in a Resident Magistrate’s Court to a fine not exceeding fifty thousand dollars or to imprisonment for a term not exceeding twelve months.

25. (1) No retail trade shall be conducted within my Free Zone without the prior approval in writing of the Commissioner of Customs and of the Council on the application of the Promoter and any approval so granted shall be subject to such terms and conditions as the Commissioner of Customs or the Council on the application of the Promoter, as the case may be, may impose.

(2) Any person who contravenes the provisions of subsection (1) or of any term or condition imposed pursuant to that subsection shall be guilty of an offence.

26. (1) No goods, of a type prescribed in the Fourth Schedule which would on entry into the customs territory be dutiable, shall be used or consumed in a Free Zone without the prior approval in writing of the Commissioner of Customs.

(2) Any person who contravenes the provisions of subsection (1) of this section shall be guilty of an offence.

(3) The Council may, by order, amend, revoke or replace the Fourth Schedule.

27. Every Promoter or approved enterprise which imports into a Free Zone any article with any benefit in respect of customs duty under the provisions of this Act shall-

(a) keep such records in such forms and containing such particulars as may be required by the Commissioner of Customs of the articles so imported by him;

(b) cause such articles to be marked with such mark and in such manner as may be required by the Commissioner of Customs; and

(c) permit the Commissioner of Customs or any person authorized by him at all reasonable times to inspect the records relating to those: articles and to have access to any factory, warehouse, assembly plant or other premises under the control of the approved enterprise for the purpose of examining any such articles which the Commissioner of Customs believes to be therein and of satisfying himself of the accuracy of the particulars in relation to such articles contained in such records.

28. No article imported into a Free Zone by any approved enterprise with any benefit in respect of customs duty under the provisions of this Act shall be used for purposes other than those of the approved activity, sold, given away or otherwise disposed of by such enterprise except -

(a) in the case of an assignment of the approved enterprise, for the purposes of which such articles were imported into a Free Zone and to be used within that Free Zone, to the assignee of such enterprise with the approval of the Council;

(b) where such article is to be disposed of in the customs territory, upon the approved enterprise paying to the Commissioner of Customs an equivalent to the amount of customs duty and other dues and charges which would have been payable to the Government upon the importation of such article but fur the provisions of this Act;

29. (1) Where any process of manufacture or manipulation which takes place within a Free Zone involves the use of dutiable materials, whether local or imported, the manufacturer or manipulator, as the case may be, shall maintain in a form acceptable to the Commissioner of Customs records of the quantities of the various materials used in the process and, when required to do so by the Commissioner of Customs, permit verification of the records. (2) Where under the provisions of this Act-

(a) entry into the customs territory is permitted of any goods manufactured, assembled, mixed or otherwise manipulated in a Free Zone; and

(b) either the goods or the materials used in the manufacture or manipulation thereof are dutiable, the manufacturer or manipulator of such goods shall -

(i) obtain the prior approval in writing of the Commissioner of Customs for such entry (which approval may be granted or withheld as the Commissioner of Customs thinks fit); and

(ii) if the Commissioner of Customs so requires, manufacture or manipulate the goods under the supervision of the Commissioner of Customs.

(3) Any manufacturer or manipulation permitted under this section shall be subject to such terms and conditions as the Commissioner of Customs may impose and to such regulations as may be made pursuant to this Act.

(4) The Commissioner of Customs may give an allowance for recoverable or irrecoverable waste, except that where such recoverable waste is sent into customs territory, it shall be dutiable in its condition and quantity and at its weight at the time of entry.

30. Regulations under this Act may prescribe allowances or deductions which may, having regard to the extent to which Jamaican labour or materials contribute to the ultimate value of any goods, be made in assessing the customs duty on goods entered from a Free Zone into the customs territory.

31. (1) Where it appears to a Promoter that any goods or property have been abandoned in a Free Zone for a period exceeding six months, the Promoter with the approval of the Council 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 by the Promoter or the Council in connection with those goods or property or such disposal.

(2) Where any balance remains after the settling of the fees and expenses pursuant to subsection (11, that balance may, if claimed within three months of the date of the disposal, and if the Promoter is satisfied that the claimant was the owner of the goods disposed of or entitled thereto, be paid to the claimant, 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 Council.

(3) Nothing in subsection (1) shall be construed as authorizing the sale, destruction or disposal of any goods for use in the customs territory other than in such circumstances and on such terms as the Commissioner of Customs may from time to time approve.

32. Notwithstanding any other provision contained in this Act the following goods shall not be taken into or stored in any Free Zone-

(a) firearms and ammunition (other than by members of the Jamaica Constabulary Force or the Jamaica Defence Force or by security guards employed to work in the Free Zone in the course of their duties or by such other persons as may be authorized by the Council);

(b) dangerous explosives;

(c) petroleum, inflammable materials, hazardous cargoes and oil fuels other than in such quantities and on such terms and conditions as may be prescribed or permitted by the Council.

Licence

33. (1) Approved enterprises shall not be subject to import licensing or, where goods are being shipped other than to customs territory, to export licensing.

(2) Export of goods from a Free Zone to the customs territory shall, save as otherwise prescribed by or pursuant to this Act, be subject to the same customs and licensing requirements as apply to goods imported from other countries.

(3) For the purposes of this Act, goods shipped, under and in accordance with terms approved by the Commissioner of Customs, from one Free Zone through the customs territory directly to another Free Zone, shall be treated as being imported direct to that other Free Zone.

Banking and foreign currency activities

34. (1) All banking activities carried on in a Free Zone shall be subject to the provisions of the enactments for the time being in force in Jamaica relating to banking.

(2) Any bank licensed under the Banking Act may, with the approval of the Council and subject to subsection (1), establish a branch within a Free Zone, and may at such branch conduct normal banking business permitted under the Banking Act and the Bank of Jamaica Act.

(3) [Deleted by Act 24 of 1996.]

35. [Repealed by Act 24 of 1996.]

36. [Repealed by Act 24 of 1996.]

37. [Repealed by Act 24 of f996.]

38. Any approved enterprise engaged in manufacturing shall be granted total relief from income tax in respect of profits or gains earned from such manufacture.

39. Any approved enterprise not engaged in manufacturing but engaged in activities involving international trading in products (including products originating in countries belonging to the Caribbean Common Market) shall be granted total relief from income tax in respect of profits or gains earned from the activities aforesaid.

Miscellaneous

40. Service charges and dividends payable to an approved enterprise by organizations operating in the customs territory shall be subject to withholding tax under the Income Tax Act.

41. Every approved enterprise shall submit to the Council at such intervals as may be prescribed, such statistical data and such information and returns as respects their sales and purchases and other operations as the Council may require or as may be prescribed.

42. Notwithstanding the provisions of section 4 of the Income Tax Act, it shall be lawful for the Commissioner of Income Tax to certify in such form as may be prescribed, the benefits enjoyed by an approved enterprise under the provisions of this Act in order that such certificate may be produced by the approved enterprise to the fiscal authorities of any other country in which the approved enterprise may be liable to suffer taxation.

43. (1) A person who is a foreign national or Commonwealth citizen employed by the Council or by an approved enterprise established in any Free Zone shall not, by virtue only of such employment, be exempt from the provisions of the Foreign Nationals and Commonwealth Citizens (Employment) Act, but the Minister responsible for the operation of that Act shall, m considering applications by or on behalf of such a person, have regard to the need to facilitate the operations of the Free Zones.

(2) Where a person referred to in subsection (1) is employed by an approved enterprise, he and that enterprise shall be exempt from such provisions of the Foreign Nationals and Commonwealth Citizens (Employment) Act as authorize or require the payment or imposition of fees in relation to the grant of a work permit to him.

Offences and Penalties

44. (1) Every omission or neglect to comply with, and every act done or attempted to be done contrary to the provisions of this Act or any regulation made thereunder, shall be an offence under this Act and in respect of such offence or any other offence under this Act for which no penalty has been expressly provided, the offender shall be liable on summary conviction thereof in a Resident Magistrate's Court, to a fine not exceeding one hundred thousand dollars, or, in default of payment, to imprisonment for a term not exceeding twelve months.

(2) For the purposes of subsection (1), in the case of a continuing offence e\iery day on which the violation continues after conviction shall be deemed a separate offence.

45. (1) Where an offence under this Act has been committed by a company, firm, society or other body of persons, any person who at the time of the commission of the offence was director, manager, secretary or other similar officer or a partner of the company, firm, society or other body of persons, or was purporting to act in such capacity, shall be deemed to be guilty of an offence, unless he proves that the offence was committed without his consent or connivance and that he exercised all such diligence to prevent the commission of the offence as he ought to have exercised, having regard to the nature of his functions in that capacity and to all the circumstances.

46.(1) The provisions of subsection (1) of section 99 of the Income Tax Act shall apply to any false statement or representation made or any false return delivered or any false accounts kept or prepared with reference to any of the benefits created by this Act as if such false statement or representation had been made or such false return had been delivered or such false accounts had been kept or prepared with reference to income tax or profits or gains chargeable under the Income Tax Act.

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1	The Jamaica Export Free Zones Act	PDF

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