1   Short title

   2   Interpretation

   3   Establishment of the Free Zones

   4   Authority to control, manage and superintend Free Zones

   5   Authority may prescribe activities


Responsibilities and functions of Authority

   6   Functions of the Authority

   7   Ministerial directions

   8   Transfer of property

   9   Funds and resources related to Free Zones

   10   Borrowing powers

   11   Power of Minister to guarantee loans to the Authority

   12   Repayment of, and interest on, advances and sums issued to meet guarantee

   13   power to invest funds

   14   Accounts and audit

   15   Annual reports

   16   Staff

   17   Power to delegate

   18   Protection of members



   19   Regulations.


Operations within the Free Zone

   20   Approval of enterprise to undertake approved activity

   21   Companies to be incorporated or registered locally

   22   Insurance business

   23   Dealing with, or disposal of, goods in Free Zones

   24   Persons not to enter Free Zones without permission

   25   Retail trade

   26   Prohibition on consumption or use of dutiable goods in Free Zones

   27   Special provisions relating to articles imported with customs duty concessions

   28   Restriction upon disposal of articles imported with customs duty concessions

   29   Manufacture or manipulation in Free Zone

   30   Allowances for Jamaican labour or materials

   31   Disposal of goods abandoned in Free Zone

   32   Goods not to be taken into or stored in Free Zone



   33   Import and export licensing


Banking and foreign currency activities.

   34   Banking activities

   35   [Repealed by Act 24 of 1996.]

   36   [Repealed by Act 24 of 1996.]

   37   [Repealed by Act 24 of 1996.]

   38   Income tax relief in relation to manufacturing activities

   39   Income tax relief in relation to international trading activities

   40   Service charges and dividends subject to exchange control and withholding tax

   41   Approved enterprises to submit returns

   42   Commissioner of Income Tax may issue certificates regarding benefits

   43   Work permits

   44   Penalty for offences not otherwise provided for

   45   Offences by bodies of persons and by servants and agents

   46   Penalties




[Date of Commencement: 17th December, 1982]

18 of 1982,
12 of 1985,
16 of 1991,
24 of 1996.

<IN:LF:0,RT:0.5,FI:0>LN 269E/1984.


1   Short title

<IN:LF:0,RT:0.5,FI:0>   This Act may be cited as the Jamaica Export Free Zones Act.

2   Interpretation

<TS:0.196528,NM,NO,0.39375,NM,NO,0.590278,NM,NO,0.7875,NM,NO,0.984028,NM,NO,1.18056,NM,NO,1.37778,NM,NO,1.575,NM,NO,1.77153,NM,NO,1.96875,NM,NO,5.875,NM,NO>   In this Act, unless the context otherwise requires-

<TS:0.5,NM,NO>   "approved enterprise" means any enterprise approved-

      (a)   by a promoter; or

      (b)   if the enterprise is a Promoter, by the Council,

<TS:0.196528,NM,NO,0.39375,NM,NO,0.590278,NM,NO,0.7875,NM,NO,0.984028,NM,NO,1.18056,NM,NO,1.37778,NM,NO,1.575,NM,NO,1.77153,NM,NO,1.96875,NM,NO,5.875,NM,NO>to carry on an approved activity,

<TS:0.196528,NM,NO,0.39375,NM,NO,0.590278,NM,NO,0.7875,NM,NO,0.984028,NM,NO,1.18056,NM,NO,1.37778,NM,NO,1.575,NM,NO,1.77153,NM,NO,1.96875,NM,NO,5.875,NM,NO>[24/1996 s 2(a).]

<TS:0.196528,NM,NO,0.39375,NM,NO,0.590278,NM,NO,0.7875,NM,NO,0.984028,NM,NO,1.18056,NM,NO,1.37778,NM,NO,1.575,NM,NO,1.77153,NM,NO,1.96875,NM,NO,5.875,NM,NO>   "approved activity" means any activity which may be carried on in any Free Zone in accordance with the First Schedule:

<TS:0.196528,NM,NO,0.39375,NM,NO,0.590278,NM,NO,0.7875,NM,NO,0.984028,NM,NO,1.18056,NM,NO,1.37778,NM,NO,1.575,NM,NO,1.77153,NM,NO,1.96875,NM,NO,5.875,NM,NO>   "the Authority" means the Port Authority established under the Port Authority Act;

<TS:0.196528,NM,NO,0.39375,NM,NO,0.590278,NM,NO,0.7875,NM,NO,0.984028,NM,NO,1.18056,NM,NO,1.37778,NM,NO,1.575,NM,NO,1.77153,NM,NO,1.96875,NM,NO,5.875,NM,NO>   "the Chairman" means the Chairman of the Council or any person for the time being performing the functions of the Chairman;

<TS:0.196528,NM,NO,0.39375,NM,NO,0.590278,NM,NO,0.7875,NM,NO,0.984028,NM,NO,1.18056,NM,NO,1.37778,NM,NO,1.575,NM,NO,1.77153,NM,NO,1.96875,NM,NO,5.875,NM,NO>[24/1996 s 2(c).]

<TS:0.196528,NM,NO,0.39375,NM,NO,0.590278,NM,NO,0.7875,NM,NO,0.984028,NM,NO,1.18056,NM,NO,1.37778,NM,NO,1.575,NM,NO,1.77153,NM,NO,1.96875,NM,NO,5.875,NM,NO>   "Council" means the Jamaica Free Zone Council constituted under section 2A;

<TS:0.196528,NM,NO,0.39375,NM,NO,0.590278,NM,NO,0.7875,NM,NO,0.984028,NM,NO,1.18056,NM,NO,1.37778,NM,NO,1.575,NM,NO,1.77153,NM,NO,1.96875,NM,NO,5.875,NM,NO>[24/1996 s 2(b).]

<TS:0.196528,NM,NO,0.39375,NM,NO,0.590278,NM,NO,0.7875,NM,NO,0.984028,NM,NO,1.18056,NM,NO,1.37778,NM,NO,1.575,NM,NO,1.77153,NM,NO,1.96875,NM,NO,5.875,NM,NO>   "customs territory" means Jamaica and the territorial waters thereof but excluding any Free Zone;

<TS:0.196528,NM,NO,0.39375,NM,NO,0.590278,NM,NO,0.7875,NM,NO,0.984028,NM,NO,1.18056,NM,NO,1.37778,NM,NO,1.575,NM,NO,1.77153,NM,NO,1.96875,NM,NO,5.875,NM,NO>   "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 the Council to promote, develop or operate any area of land or a building or part of a building as a Free Zone pursuant to this Act; and

   (b)   the Port Authority;

[24/1996 s 2(b).]

<TS:0.196528,NM,NO,0.39375,NM,NO,0.590278,NM,NO,0.7875,NM,NO,0.984028,NM,NO,1.18056,NM,NO,1.37778,NM,NO,1.575,NM,NO,1.77153,NM,NO,1.96875,NM,NO,5.875,NM,NO>   "functions" includes duties and powers,

<TS:0.196528,NM,NO,0.39375,NM,NO,0.590278,NM,NO,0.7875,NM,NO,0.984028,NM,NO,1.18056,NM,NO,1.37778,NM,NO,1.575,NM,NO,1.77153,NM,NO,1.96875,NM,NO,5.875,NM,NO>   "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;

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