Export Processing Zones Act

Section 1. Short title Section This Act may be cited as the Export Processing Zones Act.

Section 2. Interpretation Section In this Act, unless the context otherwise requires— "adequate security" means security which has been accepted as adequate by the Authority ("the Export Processing Zones Authority established by;") for the purposes of section 10 ; "Authority" means the Export Processing Zones Authority established by section 3 ; "commercial activity" means trading in, breaking bulk, grading, repacking or relabelling of goods ("all kinds of articles, wares, merchandise and stock and, where any such goods are sold under any customs law, includes the proceeds of sale;") and industrial raw materials ("items used as ingredients in the manufacture of goods;") ; "company" means a company within the meaning of the Companies Act ( Cap. 486 ) or a company incorporated outside Kenya but registered in Kenya under the Companies Act ( Cap. 486 ); "customs control" means the measures applied to ensure compliance with the laws and regulations which the customs officers are responsible for enforcing; "customs officer" means any person employed in the service of the customs; "customs territory" means the territory in which the customs laws of Kenya apply in full, but does not includ...

Section 3. Establishment and membership of the Export Processing ZonesAuthority Section 3(1) There is hereby established an authority to be known as the Export Processing Zones Authority ("the Export Processing Zones Authority established by;") . Section 3(2)(a) suing and being sued; Section 3(2)(b) taking, purchasing or otherwise acquiring, holding, charging and disposing of movable and immovable property; Section 3(2)(c) having and managing its own general fund including borrowing and lending money; Section 3(2)(d) entering into contracts; and Section 3(2)(e) doing or performing all such other things or acts necessary for the proper performance of its functions under this Act which may lawfully be done by a corporate body. Section 3(3)(a) a Chairperson to be appointed by the President; Section 3(3)(b) a representative of the Kenya Association of Manufacturers; Section 3(3)(c) a representative of the Kenya National Chamber of Commerce and Industry; Section 3(3)(d) four other members appointed by the Cabinet Secretary ("the Cabinet Secretary for the time being responsible for industry; and") from the private sector, who in his opinion, have experience and expertise in manufacturing...

Section 4. Meetings and procedures of theAuthority Section 4(1) The Chairperson of the Authority ("the Export Processing Zones Authority established by;") shall convene meetings at least once each month and whenever he receives a written request signed by at least two members; and in the absence of the Chairperson, meetings shall be convened by the chief executive of the Authority ("the Export Processing Zones Authority established by;") and the members present shall elect one of the members to preside as Chairperson. Section 4(2) The quorum for any meeting of the Authority ("the Export Processing Zones Authority established by;") shall be half of its members and the Authority ("the Export Processing Zones Authority established by;") may, subject to the requirement for the quorum, regulate the procedure in regard to meetings of the Authority ("the Export Processing Zones Authority established by;") and the transaction of business at such meetings. Section 4(3) If the Chairperson of the Authority ("the Export Processing Zones Authority established by;") , by reason of extended illness or absence is temporarily unable to perform the duties of his office, the President shall appoint a...

Section 5. Seal and execution of documents Section 5(1) The common seal of the Authority ("the Export Processing Zones Authority established by;") shall be kept in the custody of the Authority ("the Export Processing Zones Authority established by;") and shall not be affixed to any instrument or document except as authorized by the Authority ("the Export Processing Zones Authority established by;") . Section 5(2) All documents, other than those required by law to be under seal, made by, and all decisions of, the Authority ("the Export Processing Zones Authority established by;") may be signified under the hand of the Chairperson, or, in the case of a decision taken at a meeting at which the Chairperson is not present, under the hand of the person presiding at such meeting.

Section 6. Appointment of chief executive of theAuthority Section 6(1) The Cabinet Secretary ("the Cabinet Secretary for the time being responsible for industry; and") may, on recommendation of the Authority ("the Export Processing Zones Authority established by;") , appoint a chief executive of the Authority ("the Export Processing Zones Authority established by;") whose conditions and terms of employment including remuneration shall be determined by the Cabinet Secretary ("the Cabinet Secretary for the time being responsible for industry; and") . Section 6(2) The chief executive shall, subject to the general direction and control of the Authority ("the Export Processing Zones Authority established by;") , be charged with the direction of the affairs and transactions of the Authority ("the Export Processing Zones Authority established by;") , the exercise, discharge and performance of its objectives, functions and duties, and the administration and control of the servants of the Authority ("the Export Processing Zones Authority established by;") . Section 6(3) The Cabinet Secretary ("the Cabinet Secretary for the time being responsible for industry; and") may, on recommendation of...

Section 7. Appointment and remuneration of staff Section 7(1) The Authority ("the Export Processing Zones Authority established by;") may appoint such other officers and servants as it considers necessary for the efficient discharge of its responsibilities and functions. Section 7(2) The officers and servants appointed under subsection (1) shall be remunerated in such manner and at such rates, and shall be subject to such conditions of service, as may be determined by the Authority ("the Export Processing Zones Authority established by;") . Section 7(3) Subject to this Act, every officer or servant appointed under subsection (1) shall exercise such powers and functions and perform the duties assigned to him from time to time by the chief executive.

Section 8. Protection from legal action Section 8(1) Neither the Authority ("the Export Processing Zones Authority established by;") , any of its members, officers nor servants shall be personally liable for an act which is done or purported to be done in good faith by such person, on the direction of the Authority ("the Export Processing Zones Authority established by;") or in the performance or intended performance of any duty ("the fiscal, customs and excise duty for the time being leviable under any written law;") or in the exercise of any power under this Act or the regulations made thereunder. Section 8(2) Any expenses incurred by any person referred to in subsection (1) in any suit or prosecution brought against him before any court in respect of any act which is done or purported to be done by him under this Act or on the direction of the Authority ("the Export Processing Zones Authority established by;") shall, if the Court holds that such act was done in good faith, be paid out of the general fund of the Authority ("the Export Processing Zones Authority established by;") , unless such expenses are recovered by him in such suit or prosecution.

Section 9. Objectives of theAuthority Section 9(1)(a) the development of all aspects of the export ("to take or cause to be taken out of the customs territory or into an export processing zone;") processing zones with particular emphasis on provision of advice on the removal of impediments to, and creation of incentives for, export ("to take or cause to be taken out of the customs territory or into an export processing zone;") -oriented production in areas designated as export ("to take or cause to be taken out of the customs territory or into an export processing zone;") processing zones; and Section 9(1)(b) the regulation and administration of approved activities within the export ("to take or cause to be taken out of the customs territory or into an export processing zone;") processing zones, through implementation of an administrative system in which the export processing zone ("a designated part of Kenya where any goods introduced are generally regarded, in so far as import duties and taxes are concerned, as being outside the customs territory but are duly restricted by controlled access and wherein the benefits provided under this Act apply;") enterprises are self regulatory...

Section 10. Power of theAuthorityto make rules Section 10(1)(a) determine application procedures and criteria for the approval of export ("to take or cause to be taken out of the customs territory or into an export processing zone;") processing zones or export processing zone ("a designated part of Kenya where any goods introduced are generally regarded, in so far as import duties and taxes are concerned, as being outside the customs territory but are duly restricted by controlled access and wherein the benefits provided under this Act apply;") developers or export processing zone ("a designated part of Kenya where any goods introduced are generally regarded, in so far as import duties and taxes are concerned, as being outside the customs territory but are duly restricted by controlled access and wherein the benefits provided under this Act apply;") operators and export processing zone ("a designated part of Kenya where any goods introduced are generally regarded, in so far as import duties and taxes are concerned, as being outside the customs territory but are duly restricted by controlled access and wherein the benefits provided under this Act apply;") enterprises; Section 10(1)(...

Section 11. General fund and annual budget of theAuthority Section 11(1) The Authority ("the Export Processing Zones Authority established by;") shall have its own general fund. Section 11(2)(a) all such sums of money as may be paid as fees under this Act; and Section 11(2)(b) all such sums of money as may be received by the Authority ("the Export Processing Zones Authority established by;") for its operations from any other source. Section 11(3) There shall be paid out of the Fund all such sums of money required to defray the expenditure incurred by the Authority ("the Export Processing Zones Authority established by;") in the exercise, discharge and performance of its objectives, functions and duties under this Act. Section 11(4) The annual budget of the Authority ("the Export Processing Zones Authority established by;") shall be subject to approval by the Treasury and any funds generated in the general fund in excess of the amounts deemed appropriate by the Cabinet Secretary ("the Cabinet Secretary for the time being responsible for industry; and") shall be paid into the Consolidated Fund.

Section 12. Accounts,etc., of theAuthority Section 12(1) The Authority ("the Export Processing Zones Authority established by;") shall cause proper books of accounts to be kept of its income and expenditure, assets and liabilities and all other transactions of the Authority ("the Export Processing Zones Authority established by;") . Section 12(2) The Authority ("the Export Processing Zones Authority established by;") or any person officially authorized in that behalf by the Authority ("the Export Processing Zones Authority established by;") may, by notice in writing, require any licensee to furnish to the Authority ("the Export Processing Zones Authority established by;") or to an authorized person, within such period as is specified in the notice, not being less than thirty days, all such returns or information as specified in such notice: Provided that nothing in this section shall compel a licensee to disclose his patented commercial secrets.

Section 13. Disclosure of information Section 13(1) The Authority ("the Export Processing Zones Authority established by;") or any officer or servant of the Authority ("the Export Processing Zones Authority established by;") shall not disclose to any person or use any return or information acquired under section 12 (2) except for the purpose of achieving the objectives of the Authority unless required to do so by a court of law. Section 13(2) Any officer or servant of the Authority ("the Export Processing Zones Authority established by;") who contravenes this section shall be guilty of an offence and liable to a fine not exceeding two hundred thousand shillings or imprisonment for a term not exceeding three years or to both.

Section 14. Committees Section The Authority ("the Export Processing Zones Authority established by;") may appoint committees, whether of its own members or otherwise, to carry out such general or specific functions as may be specified by the Authority ("the Export Processing Zones Authority established by;") , and may delegate to any such committee such of its powers as the Authority ("the Export Processing Zones Authority established by;") may deem appropriate.

Section 15. Declaration ofexport processing zone Section 15(1) The Cabinet Secretary ("the Cabinet Secretary for the time being responsible for industry; and") may, on the recommendation of the Authority ("the Export Processing Zones Authority established by;") and in consultation with the Cabinet Secretary ("the Cabinet Secretary for the time being responsible for industry; and") for the time being responsible for finance, with the object of attracting, promoting or increasing the manufacture of goods ("all kinds of articles, wares, merchandise and stock and, where any such goods are sold under any customs law, includes the proceeds of sale;") , or provision of services, for export ("to take or cause to be taken out of the customs territory or into an export processing zone;") , by notice in the Gazette , declare any area, land or building or part thereof in Kenya to be an export processing zone ("a designated part of Kenya where any goods introduced are generally regarded, in so far as import duties and taxes are concerned, as being outside the customs territory but are duly restricted by controlled access and wherein the benefits provided under this Act apply;") . Section 15(2)...

Section 16. Facilities, etc., within anexport processing zone Section 16(1) The Authority ("the Export Processing Zones Authority established by;") may require the export processing zone developer ("a corporate body established to develop and administer an export processing zone under this Act;") to provide and maintain in an export processing zone ("a designated part of Kenya where any goods introduced are generally regarded, in so far as import duties and taxes are concerned, as being outside the customs territory but are duly restricted by controlled access and wherein the benefits provided under this Act apply;") such facilities, including adequate enclosure to separate an export processing zone ("a designated part of Kenya where any goods introduced are generally regarded, in so far as import duties and taxes are concerned, as being outside the customs territory but are duly restricted by controlled access and wherein the benefits provided under this Act apply;") from the customs territory ("the territory in which the customs laws of Kenya apply in full, but does not include an export processing zone;") , as it may consider necessary for the proper and efficient functioning of...

Section 17. Activities permitted within anexport processing zone Section 17(1)(i) where manufacturing and commercial activities involving goods ("all kinds of articles, wares, merchandise and stock and, where any such goods are sold under any customs law, includes the proceeds of sale;") manufactured outside Kenya are carried on by an export processing zone enterprise ("a corporate body, including a developer or an export processing zone operator which has been granted a licence under this Act;") , the two activities shall be physically separated; and Section 17(1)(ii) where commercial activities involve goods ("all kinds of articles, wares, merchandise and stock and, where any such goods are sold under any customs law, includes the proceeds of sale;") manufactured outside Kenya, such goods ("all kinds of articles, wares, merchandise and stock and, where any such goods are sold under any customs law, includes the proceeds of sale;") shall be clearly labelled as products of the country where such goods ("all kinds of articles, wares, merchandise and stock and, where any such goods are sold under any customs law, includes the proceeds of sale;") were manufactured. Section 17(2) For t...

Section 18. Power ofCabinet Secretaryto make rules Section The Cabinet Secretary ("the Cabinet Secretary for the time being responsible for industry; and") may, in consultation with the Authority ("the Export Processing Zones Authority established by;") , make rules for the proper establishment and administration of the export ("to take or cause to be taken out of the customs territory or into an export processing zone;") processing zones.

Section 19. Licences Section 19(1) No person shall carry on business as an export processing zone developer ("a corporate body established to develop and administer an export processing zone under this Act;") , export processing zone operator ("a corporate body engaged in the management of an export processing zone designated under;") or export processing zone enterprise ("a corporate body, including a developer or an export processing zone operator which has been granted a licence under this Act;") or hold himself out as providing or maintaining activities or facilities within an export processing zone ("a designated part of Kenya where any goods introduced are generally regarded, in so far as import duties and taxes are concerned, as being outside the customs territory but are duly restricted by controlled access and wherein the benefits provided under this Act apply;") unless he has been licensed as an export processing zone developer ("a corporate body established to develop and administer an export processing zone under this Act;") or an export processing zone operator ("a corporate body engaged in the management of an export processing zone designated under;") or an export pr...

Section 20. Register of licences Section 20(1) The Authority ("the Export Processing Zones Authority established by;") shall, subject to the requirements of the National Single Window System, keep and maintain an electronic register of licences issued under this Act indicating the particulars prescribed. Section 20(2)(a) the holder of the licence ("a licence issued under this Act;") ceases to carry on the business to which the licence ("a licence issued under this Act;") relates; or Section 20(2)(b) a change occurs in any particulars which are required to be entered in the register of licence ("a licence issued under this Act;") of licence ("a licence issued under this Act;") holders with respect to the holder of a licence ("a licence issued under this Act;") ,

Section 31. Appeal to theCabinet Secretary Section 31(1)(a) refusing to grant a licence ("a licence issued under this Act;") ; Section 31(1)(b) imposing limitations or restrictions on a licence ("a licence issued under this Act;") ; Section 31(1)(c) cancelling or suspending a licence ("a licence issued under this Act;") ; Section 31(2) The Cabinet Secretary ("the Cabinet Secretary for the time being responsible for industry; and") may, if he considers it in the public interest to do so, set aside the Authority ("the Export Processing Zones Authority established by;") ’s decision.

Section 32. Power ofCabinet Secretaryto give directions Section 32(1) The Cabinet Secretary ("the Cabinet Secretary for the time being responsible for industry; and") may give to the Authority ("the Export Processing Zones Authority established by;") such directions as he may consider necessary for the proper functioning of an export processing zone ("a designated part of Kenya where any goods introduced are generally regarded, in so far as import duties and taxes are concerned, as being outside the customs territory but are duly restricted by controlled access and wherein the benefits provided under this Act apply;") or for the purpose of protecting revenue and foreign exchange earnings. Section 32(2) The Cabinet Secretary ("the Cabinet Secretary for the time being responsible for industry; and") may from time to time direct the Authority ("the Export Processing Zones Authority established by;") to furnish in such form as he may require returns, accounts and any other information with respect to the work of the Authority ("the Export Processing Zones Authority established by;") and the Authority ("the Export Processing Zones Authority established by;") shall comply with such direc...

Section 33. Report to theCabinet Secretary Section The Authority ("the Export Processing Zones Authority established by;") shall within three months after the close of each financial year, submit to the Cabinet Secretary ("the Cabinet Secretary for the time being responsible for industry; and") a report of its operations and activities throughout the year, together with audited accounts in such form and details as the Cabinet Secretary ("the Cabinet Secretary for the time being responsible for industry; and") may from time to time determine.

Section 34. Regulations Section The Cabinet Secretary ("the Cabinet Secretary for the time being responsible for industry; and") may make regulations in respect of any matter required by the Act to be prescribed or in respect of which regulations are authorized to be made.

Section 35. General powers of theCabinet Secretary Section 35(1) The Cabinet Secretary ("the Cabinet Secretary for the time being responsible for industry; and") may, for health, environmental or public security reasons and by order published in the Gazette , exclude goods ("all kinds of articles, wares, merchandise and stock and, where any such goods are sold under any customs law, includes the proceeds of sale;") or services from the provisions of this Act. Section 35(2) The Cabinet Secretary ("the Cabinet Secretary for the time being responsible for industry; and") may, for health, environmental or public security reasons and by order published in the Gazette , prohibit any goods ("all kinds of articles, wares, merchandise and stock and, where any such goods are sold under any customs law, includes the proceeds of sale;") from being taken into an export processing zone ("a designated part of Kenya where any goods introduced are generally regarded, in so far as import duties and taxes are concerned, as being outside the customs territory but are duly restricted by controlled access and wherein the benefits provided under this Act apply;") .

Section 21. Qualifications ofexport processing zonedevelopers and operators Section 21(1)(a) be a company ("a company within the meaning of the Companies Act () or a company incorporated outside Kenya but registered in Kenya under the Companies Act ();") incorporated in Kenya for the sole purpose of developing and operating an export processing zone ("a designated part of Kenya where any goods introduced are generally regarded, in so far as import duties and taxes are concerned, as being outside the customs territory but are duly restricted by controlled access and wherein the benefits provided under this Act apply;") ; Section 21(1)(b) have the necessary capital and expertise required for developing the export ("to take or cause to be taken out of the customs territory or into an export processing zone;") processing zones; and Section 21(1)(c) except for an export processing zone operator ("a corporate body engaged in the management of an export processing zone designated under;") appointed under section 22 , own or lease land or buildings or part thereof for a minimum period of ten years for land and buildings or part thereof. Section 21(2) Each export processing zone developer (...

Section 22. Powers ofexport processing zonedevelopers and operators Section 22(1)(a) act or appoint an export processing zone operator ("a corporate body engaged in the management of an export processing zone designated under;") to undertake management and administration of the export processing zone ("a designated part of Kenya where any goods introduced are generally regarded, in so far as import duties and taxes are concerned, as being outside the customs territory but are duly restricted by controlled access and wherein the benefits provided under this Act apply;") on its behalf subject to subsection 19 (1); Section 22(1)(b) lease, sub-lease or sell land or buildings to licensed export processing zone ("a designated part of Kenya where any goods introduced are generally regarded, in so far as import duties and taxes are concerned, as being outside the customs territory but are duly restricted by controlled access and wherein the benefits provided under this Act apply;") enterprises, and charge rent or fees for other services that may be provided, in convertible foreign currency. Section 22(2)(a) make improvements to the export processing zone ("a designated part of Kenya where...

Section 23. Establishment ofexport processing zoneenterprises Section 23(1) No export processing zone enterprise ("a corporate body, including a developer or an export processing zone operator which has been granted a licence under this Act;") shall be established, and the benefits described in Part VIII shall not accrue to any enterprise, unless the export processing zone enterprise ("a corporate body, including a developer or an export processing zone operator which has been granted a licence under this Act;") holds a valid licence ("a licence issued under this Act;") issued by the Authority ("the Export Processing Zones Authority established by;") . Section 23(2)(a) is incorporated in Kenya, whether or not it being one hundred percent foreign owned, for the sole purpose of producing goods ("all kinds of articles, wares, merchandise and stock and, where any such goods are sold under any customs law, includes the proceeds of sale;") or services for export ("to take or cause to be taken out of the customs territory or into an export processing zone;") within an export processing zone ("a designated part of Kenya where any goods introduced are generally regarded, in so far as import...

Section 24. Goods deemed to be exported and imported into Kenya Section goods ("all kinds of articles, wares, merchandise and stock and, where any such goods are sold under any customs law, includes the proceeds of sale;") which are taken out from any part of the customs territory ("the territory in which the customs laws of Kenya apply in full, but does not include an export processing zone;") and brought into an export processing zone ("a designated part of Kenya where any goods introduced are generally regarded, in so far as import duties and taxes are concerned, as being outside the customs territory but are duly restricted by controlled access and wherein the benefits provided under this Act apply;") or services provided from part of the customs territory ("the territory in which the customs laws of Kenya apply in full, but does not include an export processing zone;") to an export processing zone ("a designated part of Kenya where any goods introduced are generally regarded, in so far as import duties and taxes are concerned, as being outside the customs territory but are duly restricted by controlled access and wherein the benefits provided under this Act apply;") shall be d...

Section 25. Goods within anexport processing zone Section 25(1)(a) for export ("to take or cause to be taken out of the customs territory or into an export processing zone;") ; or Section 25(1)(b) for export ("to take or cause to be taken out of the customs territory or into an export processing zone;") into the customs territory ("the territory in which the customs laws of Kenya apply in full, but does not include an export processing zone;") , with the approval of the Cabinet Secretary ("the Cabinet Secretary for the time being responsible for industry; and") and subject to the import ("to bring or cause to be brought into the customs territory from a foreign country or from an export processing zone;") and customs procedures and payment of import ("to bring or cause to be brought into the customs territory from a foreign country or from an export processing zone;") duties; or Section 25(1)(c) for repair and maintenance, or processing or conversion, with prior approval of the Authority ("the Export Processing Zones Authority established by;") under supervision of customs and subject to such conditions as may be imposed. Section 25(2)(a) persons outside Kenya; or Section 25(2)(b)...

Section 26. Prohibited activities within theexport processing zone Section 26(1) No retail trade in goods ("all kinds of articles, wares, merchandise and stock and, where any such goods are sold under any customs law, includes the proceeds of sale;") produced in the export processing zone ("a designated part of Kenya where any goods introduced are generally regarded, in so far as import duties and taxes are concerned, as being outside the customs territory but are duly restricted by controlled access and wherein the benefits provided under this Act apply;") or imported into the export processing zone ("a designated part of Kenya where any goods introduced are generally regarded, in so far as import duties and taxes are concerned, as being outside the customs territory but are duly restricted by controlled access and wherein the benefits provided under this Act apply;") , shall be conducted within the export processing zone ("a designated part of Kenya where any goods introduced are generally regarded, in so far as import duties and taxes are concerned, as being outside the customs territory but are duly restricted by controlled access and wherein the benefits provided under this Ac...

Section 27. Removal ofgoodsfrom theexport processing zone Section 27(1)(a) be removed under supervision of a customs officer ("any person employed in the service of the customs;") from such zone for export ("to take or cause to be taken out of the customs territory or into an export processing zone;") or sent into another export processing zone ("a designated part of Kenya where any goods introduced are generally regarded, in so far as import duties and taxes are concerned, as being outside the customs territory but are duly restricted by controlled access and wherein the benefits provided under this Act apply;") or bonded factory either in original package or otherwise; Section 27(1)(b) be stored, sold, exhibited, broken up, repacked, assembled, distributed, sorted, graded, cleaned, mixed, or otherwise manipulated or be manufactured in accordance with the provisions of this Act; or Section 27(1)(b)(i) be stored, sold, exhibited, broken up, repacked, assembled, distributed, sorted, graded, cleaned, mixed, or otherwise manipulated or be manufactured in accordance with the provisions of this Act; or Section 27(1)(b)(ii) be destroyed under the supervision of the Customs. Section 27(2)...

Section 28. Exchange controls on receipts and payments byexport processing zoneenterprises Section 28(1)(a) payments of funds by an export processing zone enterprise ("a corporate body, including a developer or an export processing zone operator which has been granted a licence under this Act;") which may be received by residents or non-residents of the customs territory ("the territory in which the customs laws of Kenya apply in full, but does not include an export processing zone;") and debited from the foreign currency account legally maintained and operated by an export processing zone enterprise ("a corporate body, including a developer or an export processing zone operator which has been granted a licence under this Act;") shall be subject to the provisions of the Exchange Control Act (Cap. 113) applicable to all transactions between such persons and non-residents; Section 28(1)(b) receipts of funds by export processing zone ("a designated part of Kenya where any goods introduced are generally regarded, in so far as import duties and taxes are concerned, as being outside the customs territory but are duly restricted by controlled access and wherein the benefits provided under...

Section 29. Benefits accruing toexport processing zoneenterprises, etc. Section 29(1) The export processing zone ("a designated part of Kenya where any goods introduced are generally regarded, in so far as import duties and taxes are concerned, as being outside the customs territory but are duly restricted by controlled access and wherein the benefits provided under this Act apply;") enterprises, the export processing zone ("a designated part of Kenya where any goods introduced are generally regarded, in so far as import duties and taxes are concerned, as being outside the customs territory but are duly restricted by controlled access and wherein the benefits provided under this Act apply;") developers and the export processing zone ("a designated part of Kenya where any goods introduced are generally regarded, in so far as import duties and taxes are concerned, as being outside the customs territory but are duly restricted by controlled access and wherein the benefits provided under this Act apply;") operators shall be granted exemption from all existing and future taxes and duties payable under the Excise Duty Act ( Cap. 472 ) and Value Added Tax Act ( Cap. 476 ) on all export pr...

Section 30. Inspection facilities Section The customs officer ("any person employed in the service of the customs;") in each export processing zone ("a designated part of Kenya where any goods introduced are generally regarded, in so far as import duties and taxes are concerned, as being outside the customs territory but are duly restricted by controlled access and wherein the benefits provided under this Act apply;") shall offer on-site inspection to the export processing zone ("a designated part of Kenya where any goods introduced are generally regarded, in so far as import duties and taxes are concerned, as being outside the customs territory but are duly restricted by controlled access and wherein the benefits provided under this Act apply;") for imports into, and exports out of, the export processing zone ("a designated part of Kenya where any goods introduced are generally regarded, in so far as import duties and taxes are concerned, as being outside the customs territory but are duly restricted by controlled access and wherein the benefits provided under this Act apply;") .