The Export Processing Zone Authority (EPZA) is an independent government agency governed by a board of directors. It operates under the supervision of the Ministry of Industry and Trade. The Special Economic Zone Authority (EPZA) is responsible for guiding and implementing the government’s policy on promoting special economic zones (SEZs) in Tanzania.
Other functions of the Economic Zone of the Special Economic Zone include developing the infrastructure of the Special Economic Zone / Special Economic Zone, providing business services to investors of the Export Processing Zones / Special Economic Zone and issuing licenses for the Export Processing Zones / Special Economic Zone. The Authority acts as a single service center for all potential and existing investors.
An Export Processing Zone (EPZ) is a customs zone in which it is allowed to import factories, machinery, equipment, and materials for the safe manufacture of export goods, without paying customs duties. Imported goods are subject to customs control upon import, through the manufacturing process, until the time of sale/export, or payment of customs duties for domestic consumption.
Other advantages of running such establishments include; Free trade terms, simplified government red tape allowing one-stop registration and licensing and also facilitating long-term tax lien.
Q: Who is the licensed authority for the export processing zones?
Export processing zones are licensed by the Ministry of Industry and Trade.
Q: What are the import procedures that the importer follows in the export processing zone?
Importer roles:
Make a declaration for the imported goods on the specified form C.17 and execute a bond of guarantee using the form CB4. The bond secures the amount of customs duties that could have been paid at the time of import. The bond also takes care of taxes payable in the event that the goods are consumed in a place other than the Export Processing Zone or disposed of in the local market without the authority to submit the imported goods with Form C17 to the appropriate officer in charge of the Export Processing Zone for receipt and registration of deliveries.
Provide inspection facilities within the export processing zone where imported goods are examined or verified. The Commissioner may, on reasonable grounds, direct the customs officer to carry out an examination of the goods at the point of entry.
Q: Who keeps records of the goods entering or leaving the export processing zone?
The operator of the establishment within the Export Processing Zone shall keep records of the stock of raw materials and finished products in a monthly returns register and submit them for inspection by the customs officer as required and on a monthly basis before the fifteenth day of the following month.
If lost goods are found upon inspection, the operator will be liable to a fine equal to twice the amount of the fees payable.
Q: What export procedures does the operator follow in the export processing area or zone?
Goods destined for export must be entered from the Export Processing Zone using Form C.17
The deed of carriage of goods from the export processing zone to the port of export is executed using Form CB4.
Goods with a copy of the export voucher are transported to the port of export. If the seals placed by the export processing area officer have been tampered with, the goods must be re-examined by the customs officer at the border.
A certified copy of Form C17 must be submitted to confirm, the goods have been exported to the owner for the purposes of canceling the bond.
Q: What are the procedures followed when transporting goods from one export processing zone to another
Enter the goods to be transferred from the export processing zone to another zone of the free zone using form C.17
Execution of an undertaking to transfer goods from an EPZ to another EPZ using Form CB4
Obtain a certified/certified copy of Form C17 from the employee in the export processing zone for purposes of bond cancellation
If the movement of goods is within the export processing area, the person in charge of the enterprise must inform the relevant employee of such movements of goods.
Execute a surety bond using Form CB4
Q: What are the procedures followed when transferring factories and machines from the export processing area to any other area?
Plant, machinery, and equipment for repair, servicing or maintenance, may be removed from the export processing area into a customs zone. This appears to be incorrect, as they are given temporary import facilities and must be entered using Form C17.
The form used to enforce the bond in respect of plant, plant and equipment is Form CB10.
Q: What are the procedures for waste disposal and destruction?
Waste may be disposed of or destroyed within the export processing area under the supervision of a customs officer. A destruction certificate must then be issued by the officer.
Normal import procedures should be applied to waste that the importer may wish to sell in the local market.
Q: Are there specific conditions when transporting EPA goods?
Goods must be transported in sealed vehicles, except for those with exceptionally heavy or bulky objects authorized by the Commissioner. Small parcels and samples can be transported in any vehicle, in steel locked boxes and sealed by customs.