\u00a0<\/p>\n
\n
FREE ZONES ACT.<\/p>\n
ARRANGEMENT OF SECTIONS.<\/b><\/p>\n
\u00a0\u00a0\u00a0Section<\/p>\n
PART I
PRELIMINARY.<\/p>\n
\u00a0\u00a0\u00a01.\u00a0\u00a0\u00a0Commencement. <\/a><\/p>\n \u00a0\u00a0\u00a02.\u00a0\u00a0\u00a0Interpretation. <\/a><\/p>\n PART II \u00a0\u00a0\u00a03.\u00a0\u00a0\u00a0Declaration of a free zone. <\/a><\/p>\n \u00a0\u00a0\u00a04.\u00a0\u00a0\u00a0Factors to be considered in declaring a free zone. <\/a><\/p>\n \u00a0\u00a0\u00a05.\u00a0\u00a0\u00a0Spatial conditions for the establishment of a free zone. <\/a><\/p>\n PART III \u00a0\u00a0\u00a06.\u00a0\u00a0\u00a0Establishment of the Uganda Free Zone Authority. <\/a><\/p>\n \u00a0\u00a0\u00a07.\u00a0\u00a0\u00a0Uganda Free Zone Authority Board. <\/a><\/p>\n \u00a0\u00a0\u00a08.\u00a0\u00a0\u00a0Functions of the Board. <\/a><\/p>\n \u00a0\u00a0\u00a09.\u00a0\u00a0\u00a0Composition of the Board. <\/a><\/p>\n \u00a0\u00a0\u00a010.\u00a0\u00a0\u00a0Tenure and removal of members of the Board. <\/a><\/p>\n \u00a0\u00a0\u00a011.\u00a0\u00a0\u00a0Meetings of the Board. <\/a><\/p>\n \u00a0\u00a0\u00a012.\u00a0\u00a0\u00a0Secretary to the Board. <\/a><\/p>\n \u00a0\u00a0\u00a013.\u00a0\u00a0\u00a0Functions of the Authority. <\/a><\/p>\n \u00a0\u00a0\u00a014.\u00a0\u00a0\u00a0Power of Minister to give policy directions to the Board. <\/a><\/p>\n \u00a0\u00a0\u00a015.\u00a0\u00a0\u00a0Secretariat of the Authority. <\/a><\/p>\n \u00a0\u00a0\u00a016.\u00a0\u00a0\u00a0Executive Director. <\/a><\/p>\n \u00a0\u00a0\u00a017.\u00a0\u00a0\u00a0Officers and staff. <\/a><\/p>\n \u00a0\u00a0\u00a018.\u00a0\u00a0\u00a0Liability of staff. <\/a><\/p>\n PART IV \u00a0\u00a0\u00a019.\u00a0\u00a0\u00a0Finances of the Authority. <\/a><\/p>\n \u00a0\u00a0\u00a020.\u00a0\u00a0\u00a0Bank Accounts. <\/a><\/p>\n \u00a0\u00a0\u00a021.\u00a0\u00a0\u00a0Estimates. <\/a><\/p>\n \u00a0\u00a0\u00a022.\u00a0\u00a0\u00a0Financial year. <\/a><\/p>\n \u00a0\u00a0\u00a023.\u00a0\u00a0\u00a0Accounts. <\/a><\/p>\n \u00a0\u00a0\u00a024.\u00a0\u00a0\u00a0Audit. <\/a><\/p>\n PART V \u00a0\u00a0\u00a025.\u00a0\u00a0\u00a0Developer of a free zone. <\/a><\/p>\n \u00a0\u00a0\u00a026.\u00a0\u00a0\u00a0Separation and arrangement of a free zone. <\/a><\/p>\n \u00a0\u00a0\u00a027.\u00a0\u00a0\u00a0Free zone developer’s licence. <\/a><\/p>\n \u00a0\u00a0\u00a028.\u00a0\u00a0\u00a0Application for a developer’s licence. <\/a><\/p>\n \u00a0\u00a0\u00a029.\u00a0\u00a0\u00a0Factors to be considered in granting a licence. <\/a><\/p>\n \u00a0\u00a0\u00a030.\u00a0\u00a0\u00a0Processing, grant or refusal of licence to develop a free zone. <\/a><\/p>\n \u00a0\u00a0\u00a031.\u00a0\u00a0\u00a0Commencement of activities in a free zone. <\/a><\/p>\n \u00a0\u00a0\u00a032.\u00a0\u00a0\u00a0Conditions for utilisation of a free zone. <\/a><\/p>\n \u00a0\u00a0\u00a033.\u00a0\u00a0\u00a0Duties of a developer. <\/a><\/p>\n \u00a0\u00a0\u00a034.\u00a0\u00a0\u00a0Powers of a developer. <\/a><\/p>\n \u00a0\u00a0\u00a035.\u00a0\u00a0\u00a0Changes to a free zone. <\/a><\/p>\n \u00a0\u00a0\u00a036.\u00a0\u00a0\u00a0Free zone activity report. <\/a><\/p>\n \u00a0\u00a0\u00a037.\u00a0\u00a0\u00a0Withdrawal of approval or closure of a free zone. <\/a><\/p>\n PART VI \u00a0\u00a0\u00a038.\u00a0\u00a0\u00a0Licences for operators. <\/a><\/p>\n \u00a0\u00a0\u00a039.\u00a0\u00a0\u00a0Activities of an operator in a free zone. <\/a><\/p>\n \u00a0\u00a0\u00a040.\u00a0\u00a0\u00a0Conditions of business enterprises in a free zone. <\/a><\/p>\n \u00a0\u00a0\u00a041.\u00a0\u00a0\u00a0Notice to Uganda Revenue Authority. <\/a><\/p>\n \u00a0\u00a0\u00a042.\u00a0\u00a0\u00a0Notice to Authority of intended changes to a licence. <\/a><\/p>\n \u00a0\u00a0\u00a043.\u00a0\u00a0\u00a0Revocation of licence. <\/a><\/p>\n PART VII \u00a0\u00a0\u00a044.\u00a0\u00a0\u00a0Activities permitted in an export processing zone. <\/a><\/p>\n \u00a0\u00a0\u00a045.\u00a0\u00a0\u00a0Activities not to be conducted in an export processing zone. <\/a><\/p>\n \u00a0\u00a0\u00a046.\u00a0\u00a0\u00a0Treatment of goods and services taken out of an export processing zone. <\/a><\/p>\n \u00a0\u00a0\u00a047.\u00a0\u00a0\u00a0Goods and services within an export processing zone. <\/a><\/p>\n \u00a0\u00a0\u00a048.\u00a0\u00a0\u00a0Exemptions. <\/a><\/p>\n \u00a0\u00a0\u00a049.\u00a0\u00a0\u00a0Warehousing domestic goods. <\/a><\/p>\n \u00a0\u00a0\u00a050.\u00a0\u00a0\u00a0Temporary withdrawal of goods from an exporting zone. <\/a><\/p>\n \u00a0\u00a0\u00a051.\u00a0\u00a0\u00a0Standards, regulations, quality and price norms. <\/a><\/p>\n PART VIII \u00a0\u00a0\u00a052.\u00a0\u00a0\u00a0Activities permitted in a free port zone. <\/a><\/p>\n \u00a0\u00a0\u00a053.\u00a0\u00a0\u00a0Goods brought into a free port zone. <\/a><\/p>\n \u00a0\u00a0\u00a054.\u00a0\u00a0\u00a0Activities not to be conducted in free port zones. <\/a><\/p>\n \u00a0\u00a0\u00a055.\u00a0\u00a0\u00a0Movement of goods inside free port zone premises. <\/a><\/p>\n \u00a0\u00a0\u00a056.\u00a0\u00a0\u00a0Transfer of ownership of goods in free port zone premises. <\/a><\/p>\n \u00a0\u00a0\u00a057.\u00a0\u00a0\u00a0Application for removal of goods from free port zone. <\/a><\/p>\n \u00a0\u00a0\u00a058.\u00a0\u00a0\u00a0Removal of goods from free port zones. <\/a><\/p>\n \u00a0\u00a0\u00a059.\u00a0\u00a0\u00a0Retail trade. <\/a><\/p>\n \u00a0\u00a0\u00a060.\u00a0\u00a0\u00a0Facilities in a free port zone. <\/a><\/p>\n \u00a0\u00a0\u00a061.\u00a0\u00a0\u00a0Disposal of movable assets from a free port zone. <\/a><\/p>\n PART IX \u00a0\u00a0\u00a062.\u00a0\u00a0\u00a0Activities in a free zone to be subject to customs supervision. <\/a><\/p>\n \u00a0\u00a0\u00a063.\u00a0\u00a0\u00a0Inspection by Commissioner General and issue of certificates. <\/a><\/p>\n \u00a0\u00a0\u00a064.\u00a0\u00a0\u00a0Contents of certificate. <\/a><\/p>\n \u00a0\u00a0\u00a065.\u00a0\u00a0\u00a0Altering a certificate. <\/a><\/p>\n \u00a0\u00a0\u00a066.\u00a0\u00a0\u00a0Customs supervision and control of free zones. <\/a><\/p>\n \u00a0\u00a0\u00a067.\u00a0\u00a0\u00a0Declaring and placing at site of customs goods. <\/a><\/p>\n \u00a0\u00a0\u00a068.\u00a0\u00a0\u00a0Inspection of goods. <\/a><\/p>\n \u00a0\u00a0\u00a069.\u00a0\u00a0\u00a0Customed goods used as equipment in free zones. <\/a><\/p>\n \u00a0\u00a0\u00a070.\u00a0\u00a0\u00a0Records. <\/a><\/p>\n PART X \u00a0\u00a0\u00a071.\u00a0\u00a0\u00a0Incentives and facilities. <\/a><\/p>\n \u00a0\u00a0\u00a072.\u00a0\u00a0\u00a0Register of licenses. <\/a><\/p>\n \u00a0\u00a0\u00a073.\u00a0\u00a0\u00a0Guarantee against expropriation. <\/a><\/p>\n \u00a0\u00a0\u00a074.\u00a0\u00a0\u00a0Application of laws and agreements. <\/a><\/p>\n \u00a0\u00a0\u00a075.\u00a0\u00a0\u00a0Appeal against refusal, revocation, etc. of licence. <\/a><\/p>\n \u00a0\u00a0\u00a076.\u00a0\u00a0\u00a0Annual reports. <\/a><\/p>\n \u00a0\u00a0\u00a077.\u00a0\u00a0\u00a0Submission of reports to Parliament. <\/a><\/p>\n \u00a0\u00a0\u00a078.\u00a0\u00a0\u00a0Official secrecy and duty of public officer. <\/a><\/p>\n \u00a0\u00a0\u00a079.\u00a0\u00a0\u00a0Service of notices and other documents. <\/a><\/p>\n \u00a0\u00a0\u00a080.\u00a0\u00a0\u00a0Offences and penalties. <\/a><\/p>\n \u00a0\u00a0\u00a081.\u00a0\u00a0\u00a0Regulations. <\/a><\/p>\n \u00a0\u00a0\u00a082.\u00a0\u00a0\u00a0Amendment of Schedules. <\/a><\/p>\n \u00a0<\/p>\n \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Schedule 1<\/a><\/i>\u00a0\u00a0\u00a0Currency point.<\/p>\n \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Schedule 2<\/a><\/i>\u00a0\u00a0\u00a0Meetings of the Board.<\/p>\n \u00a0<\/p>\n FREE ZONES ACT.<\/p>\n Commencement: <\/i>1 August, 2014.<\/p>\n \u00a0\u00a0\u00a0An Act to make provision for the establishment, development, management, marketing, maintenance, supervision and control of free zones; to establish the Uganda Free Zones Authority to be responsible for the establishment, development, management, marketing, maintenance, supervision and control of free zones; and to provide for other related matters.<\/p>\n \u00a0<\/p>\n PART I \u00a0<\/p>\n <\/a>1.\u00a0\u00a0\u00a0Commencement.<\/p>\n \u00a0\u00a0\u00a0This Act shall come into force on a date appointed by the Minister by statutory instrument<\/p>\n \u00a0<\/p>\n <\/a>2.\u00a0\u00a0\u00a0Interpretation.<\/p>\n \u00a0\u00a0\u00a0In this Act, unless the context otherwise requires\u2014<\/p>\n \u00a0\u00a0\u00a0“Authority”<\/b> means the Uganda Free Zones Authority established by section 6;<\/p>\n \u00a0\u00a0\u00a0“benefits”<\/b> includes facilities and incentives provided under this Act;<\/p>\n \u00a0\u00a0\u00a0“Board”<\/b> means the Uganda Free Zones Authority Board established by section 7;.<\/p>\n \u00a0\u00a0\u00a0“business enterprise”<\/b> means an operator licensed under section 38.<\/p>\n \u00a0\u00a0\u00a0“capital”<\/b> means cash contributions, plant, machinery, equipment, buildings, spare parts, and other business assets, other than goodwill, which are not consumed in the regular operation of a business;<\/p>\n \u00a0\u00a0\u00a0“CIF”<\/b> means cost, insurance and freight;<\/p>\n \u00a0\u00a0\u00a0“client charter”<\/b> means an implementable work schedule of personnel to meet client needs;<\/p>\n \u00a0\u00a0\u00a0“Commissioner General”<\/b> means the Commissioner General of the Uganda Revenue Authority;<\/p>\n \u00a0\u00a0\u00a0“currency point”<\/b> means the value specified in Schedule 1 to this Act;<\/p>\n \u00a0\u00a0\u00a0“Customs officer”<\/b> means an officer of the Commissioner General;<\/p>\n \u00a0\u00a0\u00a0“customs territory”<\/b> means an area under the control of the Commissioner General;<\/p>\n \u00a0\u00a0\u00a0“Customs Union”<\/b> means the East African Community Customs Union established under article 2 of the Protocol;<\/p>\n \u00a0\u00a0\u00a0“developer”<\/b> means a body corporate established to develop and administer a free zone;<\/p>\n \u00a0\u00a0\u00a0“domestic developer”<\/b> means a developer owned or controlled by Ugandans;<\/p>\n \u00a0\u00a0\u00a0“domestic goods”<\/b> means goods from the customs territory stored in an export processing zone and not to be used in processing;<\/p>\n \u00a0\u00a0\u00a0“domestic market”<\/b> means Uganda;<\/p>\n \u00a0\u00a0\u00a0“Executive Director”<\/b> means the Executive Director appointed under section 16;<\/p>\n \u00a0\u00a0\u00a0“export”<\/b> means to take or cause goods to be taken out of Uganda or a free zone;<\/p>\n \u00a0\u00a0\u00a0“export processing zone”<\/b> means a designated part of a free zone or territory of Uganda, where any goods introduced are generally regarded for the purpose of import and export duties and taxes, as being outside the customs territory but are duly restricted by controlled access and where the benefits provided under this Act apply and where the East African Community Customs Management Act applies;<\/p>\n \u00a0\u00a0\u00a0“facilities”<\/b> means support services and approvals necessary for the establishment and operation of a business enterprise;<\/p>\n \u00a0\u00a0\u00a0“free port zone”<\/b> means a customs controlled area where imported duty free goods are stored for the purpose of trade;<\/p>\n \u00a0\u00a0\u00a0“free zone”<\/b> means a designated area where goods introduced into the designated area are generally regarded, so far as import duties are concerned, as being outside the customs territory and includes an export processing zone or free port zone;<\/p>\n \u00a0\u00a0\u00a0“goods”<\/b> includes all kinds of articles, wares, merchandise, livestock, and currency, and, where the goods are sold under this Act, the proceeds of sale;<\/p>\n \u00a0\u00a0\u00a0“incoterm”<\/b> means international commercial terms used to define transaction costs and responsibilities between a buyer and a seller or a seller and a shipper which deal with questions related to delivery of products from a seller to a buyer and defines terms agreed on between a buyer and a seller;<\/p>\n \u00a0\u00a0\u00a0“infrastructure”<\/b> means physical structures such as roads, bridges or storm sewers, which facilitate economic or other activities or which protect property;<\/p>\n \u00a0\u00a0\u00a0“import”<\/b> means to bring or cause goods to be brought into Uganda from a foreign country or from a free zone;<\/p>\n \u00a0\u00a0\u00a0“import duties and taxes”<\/b> means any customs duties and other duties, taxes, fees or other charges which are collected on or in connection with the importation and exportation of goods, but do not include fees and charges which are limited in amount to the costs of services rendered;<\/p>\n \u00a0\u00a0\u00a0“incentives”<\/b> means the incentives accorded to investors by Government in the promotion and facilitation of investments by the investors;<\/p>\n \u00a0\u00a0\u00a0“licence”<\/b> means a licence issued under this Act;<\/p>\n \u00a0\u00a0\u00a0“Minister”<\/b> means the Minister responsible for finance;<\/p>\n \u00a0\u00a0\u00a0“operator”<\/b> means a person carrying out a business enterprise in a free zone under Part VI of this Act;<\/p>\n \u00a0\u00a0\u00a0“place at site”<\/b> means to offload, store or warehouse goods within a free zone;<\/p>\n \u00a0\u00a0\u00a0“Protocol”<\/b> means the Protocol on the Establishment of the East African Community Customs Union;<\/p>\n \u00a0\u00a0\u00a0“services”<\/b> means export or free zone related services provided by or to an export processing or free port zone enterprise, including consultancy, information, brokerage and repair services, but excludes financial services and commercial activities.<\/p>\n \u00a0<\/p>\n PART II \u00a0<\/p>\n <\/a>3.\u00a0\u00a0\u00a0Declaration of a free zone.<\/p>\n \u00a0\u00a0\u00a0(1) The Minister may, on the recommendation of the Authority, by statutory instrument, declare any building or area of land in Uganda to be a free zone.<\/p>\n \u00a0\u00a0\u00a0(2) An instrument under subsection (1) shall state the name and boundary description of the free zone.<\/p>\n \u00a0<\/p>\n <\/a>4.\u00a0\u00a0\u00a0Factors to be considered in declaring a free zone.<\/p>\n \u00a0\u00a0\u00a0(1) In recommending an area to be declared a free zone, under section 3, the Authority shall be satisfied that\u2014<\/p>\n \u00a0\u00a0\u00a0(a<\/i>)\u00a0\u00a0\u00a0in case of production for export, the percentage of goods and services exported from the zone is not more than the percentage stated in section 47(1)(b<\/i>)(iv);<\/p>\n \u00a0\u00a0\u00a0(b<\/i>)\u00a0\u00a0\u00a0by performing the activities in the free zone, there will be an increase in employment; and<\/p>\n \u00a0\u00a0\u00a0(c<\/i>)\u00a0\u00a0\u00a0the production and technological processes of the goods that are manufactured and stored, and the services that are performed, do not endanger the environment.<\/p>\n \u00a0\u00a0\u00a0(2) A free port zone may only be established at a lake, river port, airport, border point or a place with similar geographic and economic advantage.<\/p>\n \u00a0<\/p>\n <\/a>5.\u00a0\u00a0\u00a0Spatial conditions for the establishment of a free zone.<\/p>\n \u00a0\u00a0\u00a0(1) A free zone shall be established in an area determined by spatial or physical plans for a locality.<\/p>\n \u00a0\u00a0\u00a0(2) The construction of any infrastructure and the performance of other activities in a free zone shall be in the public interest.<\/p>\n \u00a0<\/p>\n PART III \u00a0<\/p>\n <\/a>6.\u00a0\u00a0\u00a0Establishment of the Uganda Free Zones Authority.<\/p>\n \u00a0\u00a0\u00a0(1) There is established an Authority, known as the Uganda Free Zones Authority.<\/p>\n \u00a0\u00a0\u00a0(2) The Authority shall be a body corporate with perpetual succession and a common seal, and may, in its own name\u2014<\/p>\n \u00a0\u00a0\u00a0(a<\/i>)\u00a0\u00a0\u00a0enter into any contract, acquiring, holding and disposing of property, movable and immovable, necessary for the achievement of its objectives and performance of its functions under this Act;<\/p>\n \u00a0\u00a0\u00a0(b<\/i>)\u00a0\u00a0\u00a0sue and be sued; and<\/p>\n \u00a0\u00a0\u00a0(c<\/i>)\u00a0\u00a0\u00a0do all acts and things that a body corporate may lawfully do or suffer.<\/p>\n \u00a0<\/p>\n <\/a>7.\u00a0\u00a0\u00a0Uganda Free Zones Authority Board.<\/p>\n \u00a0\u00a0\u00a0The governing body of the Authority shall be the Uganda Free Zones Authority Board.<\/p>\n \u00a0<\/p>\n <\/a>8.\u00a0\u00a0\u00a0Functions of the Board.<\/p>\n \u00a0\u00a0\u00a0(1) The Board shall\u2014<\/p>\n \u00a0\u00a0\u00a0(a<\/i>)\u00a0\u00a0\u00a0be the policy making organ of the Authority;<\/p>\n \u00a0\u00a0\u00a0(b<\/i>)\u00a0\u00a0\u00a0give direction to the Executive Director in connection with the management, performance, operational policies and implementation of the policies of the Authority;<\/p>\n \u00a0\u00a0\u00a0(c<\/i>)\u00a0\u00a0\u00a0on the recommendation of the Executive Director, approve such organisational structures, terms and conditions of service of staff of the Authority;<\/p>\n \u00a0\u00a0\u00a0(d<\/i>)\u00a0\u00a0\u00a0prescribe such administrative measures as may be required to safe guard all revenue of the Authority;<\/p>\n \u00a0\u00a0\u00a0(e<\/i>)\u00a0\u00a0\u00a0establish such committees as are necessary for the proper discharge of its functions under this Act; and<\/p>\n \u00a0\u00a0\u00a0(f<\/i>)\u00a0\u00a0\u00a0subject to section 16, appoint, remove and suspend the members of staff of the Authority.<\/p>\n \u00a0<\/p>\n <\/a>9.\u00a0\u00a0\u00a0Composition of the Board.<\/p>\n \u00a0\u00a0\u00a0(1) The following shall be the members of the Board\u2014<\/p>\n \u00a0\u00a0\u00a0(a<\/i>)\u00a0\u00a0\u00a0a Chairperson, who shall be a person of high moral character with proven integrity and relevant experience;<\/p>\n \u00a0\u00a0\u00a0(b<\/i>)\u00a0\u00a0\u00a0the Vice Chairperson,<\/p>\n \u00a0\u00a0\u00a0(c<\/i>)\u00a0\u00a0\u00a0a representative of the Ministry responsible for finance;<\/p>\n \u00a0\u00a0\u00a0(d<\/i>)\u00a0\u00a0\u00a0a representative of the Ministry responsible for trade,<\/p>\n \u00a0\u00a0\u00a0(e<\/i>)\u00a0\u00a0\u00a0a representative of the Uganda Investment Authority;<\/p>\n \u00a0\u00a0\u00a0(f<\/i>)\u00a0\u00a0\u00a0a representative of the workers nominated by the Federation of Labour Unions in Uganda;<\/p>\n \u00a0\u00a0\u00a0(g<\/i>)\u00a0\u00a0\u00a0a representative of the Uganda Land Commission; and<\/p>\n \u00a0\u00a0\u00a0(h<\/i>)\u00a0\u00a0\u00a0a representative of the Uganda Revenue Authority, who shall be an ex officio<\/i> member.<\/p>\n \u00a0\u00a0\u00a0(2) The Minister shall appoint the Chairperson and other members of the Board<\/p>\n \u00a0\u00a0\u00a0(3) The Chairperson and Vice Chairperson shall be appointed from the Private sector.<\/p>\n \u00a0\u00a0\u00a0(4) At least one-third of the membership of the Board shall be of either gender.<\/p>\n \u00a0<\/p>\n <\/a>10.\u00a0\u00a0\u00a0Tenure and removal of members of the Board.<\/p>\n \u00a0\u00a0\u00a0(1) A member of the Board shall serve a term of three years, and may be reappointed for only one more term.<\/p>\n \u00a0\u00a0\u00a0(2) A member of the Board may resign his or her office by writing to the Minister and the resignation shall take effect one month from the date of receipt of the letter of resignation by the Minister.<\/p>\n \u00a0\u00a0\u00a0(3) Where a member of the Board dies or resigns or otherwise vacates office before the expiry of the term for which he or she was appointed, the Minister may appoint another person in his or her place.<\/p>\n \u00a0\u00a0\u00a0(4) A member of the Board may be removed from office by the Minister if he or she\u2014<\/p>\n \u00a0\u00a0\u00a0(a<\/i>)\u00a0\u00a0\u00a0becomes of unsound mind or is incapable of performing the duties of his or her office;<\/p>\n \u00a0\u00a0\u00a0(b<\/i>)\u00a0\u00a0\u00a0fails, omits or neglects to carry out his or her responsibilities as a Board member;<\/p>\n \u00a0\u00a0\u00a0(c<\/i>)\u00a0\u00a0\u00a0has been adjudged or declared bankrupt under any law in force in Uganda and has not been discharged;<\/p>\n \u00a0\u00a0\u00a0(d<\/i>)\u00a0\u00a0\u00a0is convicted of an offence punishable by more than three months imprisonment or is convicted of an offence involving fraud or dishonesty; or<\/p>\n \u00a0\u00a0\u00a0(e<\/i>)\u00a0\u00a0\u00a0fails to attend, without lawful excuse, three consecutive meetings of the Board or is absent from four board meetings for a consecutive period of six months.<\/p>\n \u00a0<\/p>\n <\/a>11.\u00a0\u00a0\u00a0Meetings of the Board.<\/p>\n \u00a0\u00a0\u00a0The meetings of the Board shall be conducted in the manner prescribed in Schedule 2 to this Act.<\/p>\n \u00a0<\/p>\n <\/a>12.\u00a0\u00a0\u00a0Secretary to the Board.<\/p>\n \u00a0\u00a0\u00a0The Executive Director shall be the secretary to the Board.<\/p>\n \u00a0<\/p>\n <\/a>13.\u00a0\u00a0\u00a0Functions of the Authority.<\/p>\n \u00a0\u00a0\u00a0(1) Subject to this Act, the Authority shall be responsible for the establishment, management, maintenance, marketing, supervision and control of free zones.<\/p>\n \u00a0\u00a0\u00a0(2) Without prejudice to the general effect of subsection (1), the Authority shall have the following functions under that subsection\u2014<\/p>\n \u00a0\u00a0\u00a0(a<\/i>)\u00a0\u00a0\u00a0to oversee, coordinate and administer the provisions of this Act;<\/p>\n \u00a0\u00a0\u00a0(b<\/i>)\u00a0\u00a0\u00a0to advise the Government on all matters relating to free zones and on its own initiative to make recommendations to the Government on policy, legal, financial and other issues that may affect the work of the Authority and the performance of free zones and to advise on best practices for implementation of free zones in Uganda;<\/p>\n \u00a0\u00a0\u00a0(c<\/i>)\u00a0\u00a0\u00a0to recommend to the Minister the declaration, extension and termination of a free zone;<\/p>\n \u00a0\u00a0\u00a0(d<\/i>)\u00a0\u00a0\u00a0to identify and map areas to be declared as free zones;<\/p>\n \u00a0\u00a0\u00a0(e<\/i>)\u00a0\u00a0\u00a0to act as a body having national responsibility for the drafting and implementation of policies and actions relating to free zones including the establishment, development, promotion, management, control, operation, supervision and monitoring of free zones;<\/p>\n \u00a0\u00a0\u00a0(f<\/i>)\u00a0\u00a0\u00a0to provide, construct, develop, alter, adapt, maintain and administer free zones;<\/p>\n \u00a0\u00a0\u00a0(g<\/i>)\u00a0\u00a0\u00a0to ensure that all required measures to facilitate business activities in a free zone are identified, including, but not limited to, requirements for physical amenities, infrastructure, manpower and training and to devise measures that will encourage the provision of those requirements;<\/p>\n \u00a0\u00a0\u00a0(h<\/i>)\u00a0\u00a0\u00a0to foster sustainable development through establishment or causing to be established free zones in such numbers and locations and for<\/p>\n {mprestriction ids=”1,2,3″}<\/p>\n such period of time as it considers necessary while taking into account other concerns including development needs and environmental impact;<\/p>\n \u00a0\u00a0\u00a0(i<\/i>)\u00a0\u00a0\u00a0to design and propose to the Government schemes and incentives and how the schemes and incentives should be administered and to approve the development and site plans in free zones in accordance with the Physical Planning Act;<\/p>\n \u00a0\u00a0\u00a0(j<\/i>)\u00a0\u00a0\u00a0to advise and assist persons undertaking development or management of free zones;<\/p>\n \u00a0\u00a0\u00a0(k<\/i>)\u00a0\u00a0\u00a0to examine and process applications for designation of free zones and issue free zone developer licences;<\/p>\n \u00a0\u00a0\u00a0(l<\/i>)\u00a0\u00a0\u00a0to examine and process applications and issue licences for free zone managers and users;<\/p>\n \u00a0\u00a0\u00a0(m<\/i>)\u00a0\u00a0\u00a0to generate public understanding of the necessity for a strong private sector involvement in the establishment and operations of free zones;<\/p>\n \u00a0\u00a0\u00a0(n<\/i>)\u00a0\u00a0\u00a0to act as a trustee as well as a nominee shareholder on behalf of the Government in any business relating to free zones;<\/p>\n \u00a0\u00a0\u00a0(o<\/i>)\u00a0\u00a0\u00a0to promote and coordinate investment, mobilisation of resources for developing the free zones and the formulation of market strategies;<\/p>\n \u00a0\u00a0\u00a0(p<\/i>)\u00a0\u00a0\u00a0to coordinate research and development activities and sharing of information with other competent authorities;<\/p>\n \u00a0\u00a0\u00a0(q<\/i>)\u00a0\u00a0\u00a0to enforce compliance with requirements for preventing the unauthorised use of free zones and business enterprises in the free zones;<\/p>\n \u00a0\u00a0\u00a0(r<\/i>)\u00a0\u00a0\u00a0to perform any other functions incidental or conducive to the attainment of the objectives of this Act or the performance of the functions of the Authority under this Act.<\/p>\n \u00a0<\/p>\n <\/a>14.\u00a0\u00a0\u00a0Power of Minister to give policy directions to the Board.<\/p>\n \u00a0\u00a0\u00a0The Minister may, in writing, give directions to the Board on matters of a policy nature and the Board shall give effect to such directions.<\/p>\n \u00a0<\/p>\n <\/a>15.\u00a0\u00a0\u00a0Secretariat of the Authority.<\/p>\n \u00a0\u00a0\u00a0(1) The Authority shall have a Secretariat, which shall be headed by the Executive Director and shall have such other officers and staff as the Board may determine.<\/p>\n \u00a0\u00a0\u00a0(2) The Secretariat shall have such functions as may be assigned to it by the Board.<\/p>\n \u00a0<\/p>\n <\/a>16.\u00a0\u00a0\u00a0Executive Director.<\/p>\n \u00a0\u00a0\u00a0(1) The Minister shall, on recommendation of the Board, appoint the Executive Director of the Authority.<\/p>\n \u00a0\u00a0\u00a0(2) The Executive Director shall be a person of high moral character and proven integrity with the relevant qualifications and experience to the functions of the Authority.<\/p>\n \u00a0\u00a0\u00a0(3) The Executive Director shall hold office on such terms and conditions as may be specified in his or her instrument of appointment.<\/p>\n \u00a0\u00a0\u00a0(4) The Executive Director shall be the Chief Executive Officer of the Authority and shall, subject to general directions as the Board may give, be responsible for the day-to-day administration of the Authority and the implementation of the decisions of the Board.<\/p>\n \u00a0<\/p>\n <\/a>17.\u00a0\u00a0\u00a0Officers and staff.<\/p>\n \u00a0\u00a0\u00a0(1) The Board shall appoint officers and staff as may be necessary for the proper and efficient discharge of the objects and functions of the Authority under this Act.<\/p>\n \u00a0\u00a0\u00a0(2) The officers and staff appointed under subsection (1) shall be paid such remuneration and allowances as the Board may determine.<\/p>\n \u00a0\u00a0\u00a0(3) The Board may delegate to a Committee of the Board or the Executive Director or any other officer of the Authority any of its powers under subsection (1), for the appointment of staff at such levels and subject to such condition as the Board may determine.<\/p>\n \u00a0<\/p>\n <\/a>18.\u00a0\u00a0\u00a0Liability of staff.<\/p>\n \u00a0\u00a0\u00a0A member, officer or other staff of the Authority is not, in his or her personal capacity, liable in civil proceedings in respect of an act or omission done in good faith in the exercise of his or her functions under this Act.<\/p>\n \u00a0<\/p>\n PART IV \u00a0<\/p>\n <\/a>19.\u00a0\u00a0\u00a0Finances of the Authority.<\/p>\n \u00a0\u00a0\u00a0(1) The funds of the Authority shall consist of\u2014<\/p>\n \u00a0\u00a0\u00a0(a<\/i>)\u00a0\u00a0\u00a0money appropriated by Parliament for that purpose;<\/p>\n \u00a0\u00a0\u00a0(b<\/i>)\u00a0\u00a0\u00a0grants, and loans;<\/p>\n \u00a0\u00a0\u00a0(c<\/i>)\u00a0\u00a0\u00a0fees and charges levied under subsection (2) for the supply of goods and services to investors and other interested parties; and<\/p>\n \u00a0\u00a0\u00a0(d<\/i>)\u00a0\u00a0\u00a0any other money and securities received by, or made available to the Authority for the purpose of performing its functions under this Act;<\/p>\n \u00a0\u00a0\u00a0(2) The Authority may levy such fees and charges for the supply of goods and services by the Authority as may be determined by the Board.<\/p>\n \u00a0\u00a0\u00a0(3) The Authority shall provide and administer grants and other financial facilities for the development of free zones as it may be authorised by the Government.<\/p>\n \u00a0<\/p>\n <\/a>20.\u00a0\u00a0\u00a0Bank Accounts.<\/p>\n \u00a0\u00a0\u00a0(1) The Authority may open and maintain such bank accounts as may be necessary for the performance of its functions.<\/p>\n \u00a0\u00a0\u00a0(2) All monies received on account of the Authority shall be deposited in a bank account maintained under this section.<\/p>\n \u00a0<\/p>\n <\/a>21.\u00a0\u00a0\u00a0Estimates.<\/p>\n \u00a0\u00a0\u00a0(1) The Secretariat shall prepare and submit to the Board for its approval, estimates of revenues and expenditure of the Authority on a date appointed by the Minister to enable the President to submit the national estimates of revenues and expenditure to Parliament under article 155 of the Constitution.<\/p>\n \u00a0\u00a0\u00a0(2) The Secretariat may, when the need arises, at any time before the end of the financial year, prepare and submit to the Board for its approval supplementary estimates in respect of the financial year.<\/p>\n \u00a0\u00a0\u00a0(3) Subject to any other direction of the Board, expenditure shall not be made out of the funds of the Authority unless that expenditure is part of the expenditure approved by the Board under the estimates for the financial year in which the expenditure is to be made or in supplementary estimates approved under this section.<\/p>\n \u00a0<\/p>\n <\/a>22.\u00a0\u00a0\u00a0Financial year.<\/p>\n \u00a0\u00a0\u00a0The financial year of the Authority shall be the same as the financial year of the Government.<\/p>\n \u00a0<\/p>\n <\/a>23.\u00a0\u00a0\u00a0Accounts.<\/p>\n \u00a0\u00a0\u00a0(1) The Board shall cause to be kept, proper books of accounts and records of the transactions of the Authority.<\/p>\n \u00a0\u00a0\u00a0(2) Subject to any directions given by the Minister, the Board shall cause to be prepared and submitted to the Minister in respect of each financial year, and not later than three months after the end of the financial year, a statement of accounts.<\/p>\n \u00a0\u00a0\u00a0(3) The statement of accounts under subsection (1) shall include\u2014<\/p>\n \u00a0\u00a0\u00a0(a<\/i>)\u00a0\u00a0\u00a0a balance sheet, a profit and loss account and a source and application of funds statement; and<\/p>\n \u00a0\u00a0\u00a0(b<\/i>)\u00a0\u00a0\u00a0any other information in respect of the financial affairs of the Authority as the Minister responsible for finance may, in writing require.<\/p>\n \u00a0<\/p>\n <\/a>24.\u00a0\u00a0\u00a0Audit.<\/p>\n \u00a0\u00a0\u00a0(1) The Auditor General shall, in each financial year, audit the accounts of the Authority.<\/p>\n \u00a0\u00a0\u00a0(2) The Board shall ensure that within four months after the end of each financial year, a statement of accounts described in section 23(2) and (3) is submitted to the Auditor General for auditing.<\/p>\n \u00a0\u00a0\u00a0(3) The Auditor General shall have access to all books of accounts, vouchers and other records of the Authority and is entitled to any information and explanation required in relation to those records.<\/p>\n \u00a0\u00a0\u00a0(4) The Auditor General shall deliver to the Board and to the Minister a copy of the audited accounts together with his or her report on the audit.<\/p>\n \u00a0<\/p>\n PART V \u00a0<\/p>\n <\/a>25.\u00a0\u00a0\u00a0Developer of a free zone.<\/p>\n \u00a0\u00a0\u00a0(1) A free zone may be established by one or more domestic or foreign developers.<\/p>\n \u00a0\u00a0\u00a0(2) Where several developers establish a free zone, they shall sign an agreement for establishing the free zone, which shall be filed with and be subject to the approval of the Authority.<\/p>\n \u00a0\u00a0\u00a0(3) A developer shall be a company incorporated or registered in Uganda for the sole purpose of developing and operating a free zone.<\/p>\n \u00a0\u00a0\u00a0(4) The developer shall demonstrate capacity and competence to develop and manage a free zone under criteria prescribed by the Minister by regulations.<\/p>\n \u00a0<\/p>\n <\/a>26.\u00a0\u00a0\u00a0Separation and arrangement of a free zone.<\/p>\n \u00a0\u00a0\u00a0(1) A developer shall clearly identify the free zone area it proposes to establish.<\/p>\n \u00a0\u00a0\u00a0(2) The Authority in consultation with the relevant Ministries shall prescribe the specific criteria and the manner of arranging a free zone identified in subsection (1).<\/p>\n \u00a0<\/p>\n <\/a>27.\u00a0\u00a0\u00a0Free zone developer’s licence.<\/p>\n \u00a0\u00a0\u00a0A person shall not carry on business as a developer of a free zone without a valid licence granted for that purpose under this Act.<\/p>\n \u00a0<\/p>\n <\/a>28.\u00a0\u00a0\u00a0Application for a developer’s licence.<\/p>\n \u00a0\u00a0\u00a0(1) An applicant for a developer’s licence shall submit to the Authority a written application to establish a free zone.<\/p>\n \u00a0\u00a0\u00a0(2) The application shall contain the following information\u2014<\/p>\n \u00a0\u00a0\u00a0(a<\/i>)\u00a0\u00a0\u00a0the name of the developer of the free zone;<\/p>\n \u00a0\u00a0\u00a0(b<\/i>)\u00a0\u00a0\u00a0the name of the free zone;<\/p>\n \u00a0\u00a0\u00a0(c<\/i>)\u00a0\u00a0\u00a0the location of the free zone;<\/p>\n \u00a0\u00a0\u00a0(d<\/i>)\u00a0\u00a0\u00a0the address of the main office of the applicant;<\/p>\n \u00a0\u00a0\u00a0(e<\/i>)\u00a0\u00a0\u00a0the activities that are to be performed in the free zone;<\/p>\n \u00a0\u00a0\u00a0(f<\/i>)\u00a0\u00a0\u00a0the period for which the free zone will operate;<\/p>\n \u00a0\u00a0\u00a0(g<\/i>)\u00a0\u00a0\u00a0the free zone construction terms with an excerpt of the spatial or urban planning documentation;<\/p>\n \u00a0\u00a0\u00a0(h<\/i>)\u00a0\u00a0\u00a0the size of the free zone;<\/p>\n \u00a0\u00a0\u00a0(i<\/i>)\u00a0\u00a0\u00a0the authorisation and operational methods of the free zone;<\/p>\n \u00a0\u00a0\u00a0(j<\/i>)\u00a0\u00a0\u00a0the technological and other conditions for operating the free zone;<\/p>\n \u00a0\u00a0\u00a0(k<\/i>)\u00a0\u00a0\u00a0the manner of providing working conditions for the free zone customs office where necessary;<\/p>\n \u00a0\u00a0\u00a0(l<\/i>)\u00a0\u00a0\u00a0the agreement referred to in section 25(2) for the establishment of the free zone, where applicable;<\/p>\n \u00a0\u00a0\u00a0(m<\/i>)\u00a0\u00a0\u00a0evidence that the conditions set out in section 4 have been complied with;<\/p>\n \u00a0\u00a0\u00a0(n<\/i>)\u00a0\u00a0\u00a0the feasibility study or business plan;<\/p>\n \u00a0\u00a0\u00a0(o<\/i>)\u00a0\u00a0\u00a0the marketing plan;<\/p>\n \u00a0\u00a0\u00a0(p<\/i>)\u00a0\u00a0\u00a0the environmental impact assessment study on the area; and<\/p>\n \u00a0\u00a0\u00a0(q<\/i>)\u00a0\u00a0\u00a0the project implementation plan for establishing the Free Zones with clear indicators and timelines.<\/p>\n \u00a0\u00a0\u00a0(3) Where an applicant under subsection (1) does not provide any of the relevant information or if clarification is necessary, the applicant may be called upon by the Authority to provide that information or clarification to complete the application.<\/p>\n \u00a0<\/p>\n <\/a>29.\u00a0\u00a0\u00a0Factors to be considered in granting a licence.<\/p>\n \u00a0\u00a0\u00a0The Authority shall in considering an application for a free zone licence require that the applicant demonstrates capacity to develop and manage a free zone under criteria prescribed by the Minister by regulations.<\/p>\n \u00a0<\/p>\n <\/a>30.\u00a0\u00a0\u00a0Processing, grant or refusal of licence to develop a free zone.<\/p>\n \u00a0\u00a0\u00a0(1) The Authority shall, within three months after receipt of an application or of the additional information or clarification referred to in section 28(3) investigate and prepare a detailed report in respect of each application.<\/p>\n \u00a0\u00a0\u00a0(2) The Authority shall grant a licence for the establishment of a free zone if satisfied with the information contained in the application for the establishment of a free zone.<\/p>\n \u00a0\u00a0\u00a0(3) In considering the approval, the Authority shall determine whether the conditions prescribed by this Act and other laws have been complied with and whether the application is in compliance with the development objectives of Uganda.<\/p>\n \u00a0\u00a0\u00a0(4) Where the Authority refuses to grant a licence it shall state in writing the reasons for the refusal.<\/p>\n \u00a0\u00a0\u00a0(5) A person aggrieved by a decision of the Authority under subsection (4) may appeal to the Minister as provided in section 75 within three months.<\/p>\n \u00a0<\/p>\n <\/a>31.\u00a0\u00a0\u00a0Commencement of activities in a free zone.<\/p>\n \u00a0\u00a0\u00a0(1) A free zone shall commence its activities not later than 12 months from the date of grant of a licence by the Authority.<\/p>\n \u00a0\u00a0\u00a0(2) The Authority may upon application by a developer, extend the commencement period referred to in subsection (1) for just cause.<\/p>\n \u00a0\u00a0\u00a0(3) Where a developer of a free zone fails to commence the activities within the commencement period or the extended period under this section, the licence shall cease to be valid.<\/p>\n \u00a0<\/p>\n <\/a>32.\u00a0\u00a0\u00a0Conditions for utilisation of a free zone.<\/p>\n \u00a0\u00a0\u00a0(1) The developer shall make rules prescribing\u2014<\/p>\n \u00a0\u00a0\u00a0(a<\/i>)\u00a0\u00a0\u00a0the conditions under which a free zone area may be used for conducting activities;<\/p>\n \u00a0\u00a0\u00a0(b<\/i>)\u00a0\u00a0\u00a0the activities that may be performed in the free zone; and<\/p>\n \u00a0\u00a0\u00a0(c<\/i>)\u00a0\u00a0\u00a0the proper management of the free zone.<\/p>\n \u00a0\u00a0\u00a0(2) The developer may by rules made under subsection (1) prescribe separate environmental standards in respect of each activity.<\/p>\n \u00a0\u00a0\u00a0(3) The rules made by the developer shall not be inconsistent with the laws of Uganda or with international agreements ratified by Uganda.<\/p>\n \u00a0\u00a0\u00a0(4) The developer of the free zone shall set out equal terms for conducting activities in a free zone for the business enterprises.<\/p>\n \u00a0\u00a0\u00a0(5) The rules made by the developer shall be published in the Gazette<\/i> after being approved by the Authority.<\/p>\n \u00a0<\/p>\n <\/a>33.\u00a0\u00a0\u00a0Duties of a developer.<\/p>\n \u00a0\u00a0\u00a0(1) A developer of a free zone shall provide the required start up capital and any other necessary facilities for the development of the free zone.<\/p>\n \u00a0\u00a0\u00a0(2) A developer shall provide assets for the establishment and commencement of activities in the free zone, as well as appropriate spatial, environmental, energy, technical and other conditions for conducting activities in the free zone and shall execute any agreement required for its establishment.<\/p>\n \u00a0\u00a0\u00a0(3) The developer shall erect and maintain a strong perimeter wall or fence around the free zone to provide adequate security for the goods in the free zone and shall take all necessary measures to ensure their security.<\/p>\n \u00a0\u00a0\u00a0(4) The premises and the means of access to a free zone shall be kept under constant supervision.<\/p>\n \u00a0\u00a0\u00a0(5) A developer shall be responsible for making improvements to the free zone site and its facilities according to the plans approved by the Authority.<\/p>\n \u00a0\u00a0\u00a0(6) A developer shall be responsible for providing or facilitating the provision of infrastructure and other services according to design and engineering studies submitted to the Authority together with the application.<\/p>\n \u00a0<\/p>\n <\/a>34.\u00a0\u00a0\u00a0Powers of a developer.<\/p>\n \u00a0\u00a0\u00a0(1) A developer may\u2014<\/p>\n \u00a0\u00a0\u00a0(a<\/i>)\u00a0\u00a0\u00a0act as or appoint an operator to undertake management and administration of the free zone on its behalf subject to any specific requirements under this Act;<\/p>\n \u00a0\u00a0\u00a0(b<\/i>)\u00a0\u00a0\u00a0lease or sublease land or buildings to licensed business enterprises and charge rent or fees for other services that may be provided;<\/p>\n \u00a0\u00a0\u00a0(c<\/i>)\u00a0\u00a0\u00a0make improvements to the free zone site and its facilities according to the plans approved by the Authority;<\/p>\n \u00a0\u00a0\u00a0(d<\/i>)\u00a0\u00a0\u00a0provide or facilitate provision of infrastructure and other services according to the design and engineering studies submitted to the Authority with the application;<\/p>\n \u00a0\u00a0\u00a0(e<\/i>)\u00a0\u00a0\u00a0provide adequate enclosures to separate the free zone area from the customs territory for the protection of revenue;<\/p>\n \u00a0\u00a0\u00a0(f<\/i>)\u00a0\u00a0\u00a0make suitable provision for the movement of persons, conveyances, vessels and goods entering or leaving the free zone;<\/p>\n \u00a0\u00a0\u00a0(g<\/i>)\u00a0\u00a0\u00a0provide adequate security on the site, office accommodation and facilities for customs as may be determined by the Authority;<\/p>\n \u00a0\u00a0\u00a0(h<\/i>)\u00a0\u00a0\u00a0adopt rules and regulations for businesses within the free zone, which shall promote its safe and efficient operation; and<\/p>\n \u00a0\u00a0\u00a0(i<\/i>)\u00a0\u00a0\u00a0register any lease agreements and services.<\/p>\n \u00a0<\/p>\n <\/a>35.\u00a0\u00a0\u00a0Changes to a free zone.<\/p>\n \u00a0\u00a0\u00a0(1) A developer may apply to the Authority to make changes to a free zone.<\/p>\n \u00a0\u00a0\u00a0(2) Application for changes in a free zone shall follow the same procedure as for establishing a free zone.<\/p>\n \u00a0\u00a0\u00a0(3) For the purposes of this section “change”<\/b> means\u2014<\/p>\n \u00a0\u00a0\u00a0(a<\/i>)\u00a0\u00a0\u00a0an enlargement of the approved free zone area;<\/p>\n \u00a0\u00a0\u00a0(b<\/i>)\u00a0\u00a0\u00a0a change in the location of the free zone;<\/p>\n \u00a0\u00a0\u00a0(c<\/i>)\u00a0\u00a0\u00a0establishing new activities that are to be conducted in the free zone;<\/p>\n \u00a0\u00a0\u00a0(d<\/i>)\u00a0\u00a0\u00a0any change of the developer’s status such as the admission of a new developer, change in the capital ownership structure, take over of the free zone by another developer and buy out; and<\/p>\n \u00a0\u00a0\u00a0(e<\/i>)\u00a0\u00a0\u00a0change of the duration for which the free zone is established.<\/p>\n \u00a0<\/p>\n <\/a>36.\u00a0\u00a0\u00a0Free zone activity report.<\/p>\n \u00a0\u00a0\u00a0(1) The developer of a free zone shall submit to the Authority an annual report on its activities in the preceding year not later than four months after the expiry of that year.<\/p>\n \u00a0\u00a0\u00a0(2) The annual report shall contain the following\u2014<\/p>\n \u00a0\u00a0\u00a0(a<\/i>)\u00a0\u00a0\u00a0financial, quantitative and value volumes of the free zone investments and production or services realised in the free zone;<\/p>\n \u00a0\u00a0\u00a0(b<\/i>)\u00a0\u00a0\u00a0external trade exchange performed, by volume, value and by country and also by\u2014<\/p>\n \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(i)\u00a0\u00a0\u00a0product categories;<\/p>\n \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(ii)\u00a0\u00a0\u00a0country product;<\/p>\n \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(iii)\u00a0\u00a0\u00a0types of activities;<\/p>\n \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(iv)\u00a0\u00a0\u00a0economic purpose;<\/p>\n \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(v)\u00a0\u00a0\u00a0the processing level;<\/p>\n \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(vi)\u00a0\u00a0\u00a0sectors and subsectors as defined by the international trade classification; and<\/p>\n \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0(vii)\u00a0\u00a0\u00a0number of employees over the period reported, by qualifications.<\/p>\n \u00a0\u00a0\u00a0(3) The information in the annual report shall be listed in total and by individual users of the free zone.<\/p>\n \u00a0<\/p>\n <\/a>37.\u00a0\u00a0\u00a0Withdrawal of approval or closure of a free zone.<\/p>\n \u00a0\u00a0\u00a0(1) The Authority may at any time withdraw approval given to a developer and may cancel the licence for any of the following reasons\u2014<\/p>\n \u00a0\u00a0\u00a0(a<\/i>)\u00a0\u00a0\u00a0where bankruptcy or insolvency proceedings are commenced against the developer;<\/p>\n \u00a0\u00a0\u00a0(b<\/i>)\u00a0\u00a0\u00a0where a developer has submitted inaccurate data that is material in its application;<\/p>\n \u00a0\u00a0\u00a0(c<\/i>)\u00a0\u00a0\u00a0where the developer fails to ensure commencement of activities in accordance with this Act; or<\/p>\n \u00a0\u00a0\u00a0(d<\/i>)\u00a0\u00a0\u00a0where the developer fails to submit the report referred to in section 36(1).<\/p>\n \u00a0\u00a0\u00a0(2) A person aggrieved by the decision of the Authority under subsection (1) may appeal against the decision in accordance with section 75.<\/p>\n \u00a0\u00a0\u00a0(3) Where a free zone is closed, a licensee shall be given reasonable time to remove his or her goods to another free zone or to place them under a customs procedure, subject to compliance with the conditions and formalities applicable in each case.<\/p>\n \u00a0<\/p>\n PART VI \u00a0<\/p>\n <\/a>38.\u00a0\u00a0\u00a0Licence for Operators.<\/p>\n \u00a0\u00a0\u00a0(1) A person shall not carry on business as an operator in a free zone unless that person has been licensed by the Authority as a business enterprise.<\/p>\n \u00a0\u00a0\u00a0(2) A business enterprise shall apply to the Authority for a free zone operator’s licence before commencing its business in a free zone.<\/p>\n \u00a0\u00a0\u00a0(3) An application to the Authority for a licence under this Part shall be made in the form prescribed by regulations made under section 82.<\/p>\n \u00a0\u00a0\u00a0(4) Every application shall state\u2014<\/p>\n \u00a0\u00a0\u00a0(a<\/i>)\u00a0\u00a0\u00a0that the applicant is incorporated or registered as a company under the laws of Uganda for the purpose of producing goods or services within a free zone;<\/p>\n \u00a0\u00a0\u00a0(b<\/i>)\u00a0\u00a0\u00a0the type of licence for which the application is made;<\/p>\n \u00a0\u00a0\u00a0(c<\/i>)\u00a0\u00a0\u00a0the free zone to which the application refers;<\/p>\n \u00a0\u00a0\u00a0(d<\/i>)\u00a0\u00a0\u00a0the activities to which the applicant desires the licence to relate; and<\/p>\n \u00a0\u00a0\u00a0(e<\/i>)\u00a0\u00a0\u00a0such additional information as the Authority may reasonably require at the time of application or when considering the application.<\/p>\n \u00a0\u00a0\u00a0(5) The Authority, after consulting with the Commissioner General, and such other bodies as may appear to the Authority to be appropriate, may grant to a business enterprise a licence authorising it to carry on the following\u2014<\/p>\n \u00a0\u00a0\u00a0(a<\/i>)\u00a0\u00a0\u00a0the management of a free zone which licence shall be termed as a manager’s licence; or<\/p>\n \u00a0\u00a0\u00a0(b<\/i>)\u00a0\u00a0\u00a0any service or other industry which licence shall be termed the free zone operator’s licence.<\/p>\n \u00a0\u00a0\u00a0(6) In deciding whether to grant or refuse to grant a licence under subsection (5), the Authority shall have regard to the extent to which\u2014<\/p>\n \u00a0\u00a0\u00a0(a<\/i>)\u00a0\u00a0\u00a0the activities of the projects for which the application is made, are commercially viable;<\/p>\n \u00a0\u00a0\u00a0(b<\/i>)\u00a0\u00a0\u00a0the applicant has an adequate equity base and access to capital;<\/p>\n \u00a0\u00a0\u00a0(c<\/i>)\u00a0\u00a0\u00a0the activities are based on a suitable and credible business plan; and<\/p>\n \u00a0\u00a0\u00a0(d<\/i>)\u00a0\u00a0\u00a0the operation has executed a bond guarantee to protect Uganda in case of noncompliance with the condition of the licence.<\/p>\n \u00a0<\/p>\n <\/a>39.\u00a0\u00a0\u00a0Activities of an operator in a free zone.<\/p>\n \u00a0\u00a0\u00a0(1) An operator shall conduct the activities in the free zone based on an agreement executed with the developer.<\/p>\n \u00a0\u00a0\u00a0(2) The operator shall commence activities in the free zone after the Commissioner General issues a certificate confirming that all conditions for keeping records and security of customed goods have been complied with in accordance with this Act.<\/p>\n \u00a0\u00a0\u00a0(3) The Commissioner General and other relevant authorities shall supervise the operator’s activities.<\/p>\n \u00a0<\/p>\n <\/a>40.\u00a0\u00a0\u00a0Conditions of business enterprises in free zones.<\/p>\n \u00a0\u00a0\u00a0(1) The Authority may attach to a licence issued under this Part such conditions as it considers are proper and may, alter the conditions attached to a licence after consultation with the licensee.<\/p>\n \u00a0\u00a0\u00a0(2) The conditions attached to a licence under this Part may without limitation include condition relating to\u2014<\/p>\n \u00a0\u00a0\u00a0(a<\/i>)\u00a0\u00a0\u00a0providing adequate enclosure, and in the case of an export industry, creating required customs facilities to ease customs administration together with suitable provisions for the movement of persons, conveyances, vessels and goods entering or leaving the industry;<\/p>\n \u00a0\u00a0\u00a0(b<\/i>)\u00a0\u00a0\u00a0maintaining adequate, proper and other records in relation to its business and reporting on its activities, performance and development to the Authority on an annual basis;<\/p>\n \u00a0\u00a0\u00a0(c<\/i>)\u00a0\u00a0\u00a0other conditions to ensure the orderly development of the free zone; and<\/p>\n \u00a0\u00a0\u00a0(d<\/i>)\u00a0\u00a0\u00a0a requirement that the licence granted to the operator shall be of a lesser period than that of a developer.<\/p>\n \u00a0\u00a0\u00a0(3) Where a licensee fails to comply with a condition lawfully attached to a licence, under this Part he or she commits an offence and is liable upon conviction to a fine not exceeding 20 currency points.<\/p>\n \u00a0<\/p>\n <\/a>41.\u00a0\u00a0\u00a0Notice to Uganda Revenue Authority.<\/p>\n \u00a0\u00a0\u00a0The Authority shall give notice to the Uganda Revenue Authority of every licensed business enterprise specifying\u2014<\/p>\n \u00a0\u00a0\u00a0(a<\/i>)\u00a0\u00a0\u00a0the activities in respect of which the enterprise is licensed, and shall, in relation to commercial activities, indicate whether the enterprise is permitted to deal in goods not directly related to its manufacturing activities;<\/p>\n \u00a0\u00a0\u00a0(b<\/i>)\u00a0\u00a0\u00a0any conditions attached to the licence; and<\/p>\n \u00a0\u00a0\u00a0(c<\/i>)\u00a0\u00a0\u00a0a change in the particulars of an operator.<\/p>\n \u00a0<\/p>\n <\/a>43.\u00a0\u00a0\u00a0Notice to Authority of intended changes to a licence.<\/p>\n
DECLARATION OF ZONES.<\/p>\n
INSTITUTIONAL FRAMEWORK AND MANAGEMENT OF FREE ZONES.<\/p>\n
FINANCIAL PROVISIONS.<\/p>\n
ESTABLISHMENT OF A FREE ZONE.<\/p>\n
OPERATION BY A BUSINESS ENTERPRISE IN A FREE ZONE.<\/p>\n
GOODS, ACTIVITIES AND EQUIPMENT IN AN EXPORT PROCESSING ZONE.<\/p>\n
GOODS, ACTIVITIES AND EQUIPMENT IN A FREE ZONE.<\/p>\n
CUSTOMS SUPERVISION AND CONTROL IN FREE ZONES.<\/p>\n
GENERAL.<\/p>\n
PRELIMINARY.<\/p>\n
DECLARATION OF FREE ZONES<\/p>\n
INSTITUTIONAL FRAMEWORK AND MANAGEMENT OF FREE ZONES.<\/p>\n
FINANCIAL PROVISIONS.<\/p>\n
ESTABLISHMENT OF A FREE ZONE.<\/p>\n
OPERATION BY A BUSINESS ENTERPRISE IN A FREE ZONE.<\/p>\n