JAMAICA EXPORT FREE ZONES
THE JAMAICA EXPORT FREE ZONES ACT
ARRANGEMENT OF SECTIONS
Preliminary
1. Short title.
2. Interpretation
Adininistrdion
2A. Establishment of Jamaica Free Zone Chncil.
2B. Functions and powem uf the Council.
2C. Ministerial directions.
3. Establishment of the Free Zones.
4. Management and superiniendence of Free Zones.
5 . Power to prescribe Free Zone aotivities.
Responsibiliries and fullclions of Authority
6. Fmctiuns of the Authority.
7. Ministerial direclions.
8. Transfer of property.
9. Funds and resources relaied to Free Zones.
10. Borrowing powers.
11. Power of Minister to guarantee loans to the Authority.
12. Repayment of, and interest on, advances and sums issued to
meet guarantee.
13. Power to invest funds.
14. Accouslts and audit.
IS. Annual reports.
16. Staff.
17. Power to delegate
18. Protection of members
Regulations
19. Regulations.
W e
inOlUSh
of this page
i6
aulhorizod by L.N.%/1998]
1
JAMAICA EXPORT FREE
2
ZONES
Operations wirhin the Free Zone
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
Approval of enterprise to undertake approve3 activity.
Companies to be incorpirated or registered l d Y .
Insurance business.
Dealing with. or disposal of, goods in Free ZoneS.
Persons not to enter Free Zones without permission.
Retail trade.
Probibition w consumptiun or use of dutiable gwdn in PICC
Zones.
Special provisions relating to articles imported with cDItom8
duty concessions.
Restriction upon disposal of articles imported with customs duty
concessions.
Manufacture or manipulation in Free Zone.
Allowances for Jamaican labour or materials.
Disposal of goods abandoned in Free Zone.
Goods not to be taken into or stored in Free h e .
Licences
33. Import and export licensing.
Banking and foreign currency activities
34. Banking activities.
35. [Repealed by Act 24 of 1996.1
36. [Repealed by Act 24 of 1994.1
37.
38.
39.
40.
41.
42.
[Repealed by Act 24 of 1996.1
Income tax relief in relation tu manufacturing actidtics
Income tax relief in relation to international trading activities.
Service charge and dividends s,ubjem to withholding tax.
Approved enterprises to submit returns.
Commissioner of Income Tax may issue certificatu rcgardinB
bene6ts.
43. Work permits.
v h e induim of this page is authorized by LN. %/I9981
JAMAICA E.XI'OR I' F E E € ZONES
44. Penalty for nifences not otherwise provided for.
45. Offences by bodies of persons and by servants and agents.
46. Penalties.
SCHEDULES.
whe in0l-n
of lhis p g e is authorize3 by L.N. 96/ 19981
2.01