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我要收藏 | 2017-03-06 22:03:11 | 来源:商务部
AN ACT to enable the establishment of free zones in Ghana for the
promotion of economic development; to provide for the regulation of
activities in free zones and for related purposes.
ACT 504

An ACT to enable the establishment of free zones in Ghana for the
promotion of economic development; to provide for the regulation of
activities in free zones and for related purposes.
BE IT ENACTED by Parliament as follows:-
1. There is establishment by this Act a Board to be known as the
 Free Zones Board, referred to in this Act as the “Board”.
 2. (1) The Board shall consist of –
a. a Chairman who shall be the Minister of Trade and
Industry; and
b. eight other persons four of whom shall be appointed
from the private sector.
 (2) The members of the Board shall be appointed by the
 President in consultation with the council
 of State and shall include at least two women.
 3. The functions of the Board are to-
a. grant licenses to applicants under this Act;
b. assist applicants for licences under this Act by providing
services for obtaining other relevant licenses, permits and
c. examine and recommend for approval agreements and
treaties relating to the development and activities of the free
d. monitor the activities, performance and development of free
zone developers and enterprises;
e. ensure compliance by free zone developers and
enterprises of this Act and any other laws relevant to free zone
f. Register and keep records and data on the programmes of
developers, operators and enterprises in free zones;
g. Perform such other functions as are incidental to the
4. (1) A member of the Board other than the Chairman shall
 hold office for a term of four years and is eligible for re-
 (2) A member of the Board other than the Chairman may at
 any time resign his office in writing addressed to the
 President through the Chairman or may be removed from
 office by the President in consultation with the Council of
 State for stated reasons.
 (3) Members of the Board shall be paid such allowances as
 the Minister responsible for Finance shall determine.
5. (1) The Board shall meet for the dispatch of business at such
 times and places as the chairman may determine but
 shall meet at least once every month.
(2) The Chairman shall preside at all meetings of the Board and
in his absence the members present shall elect one of their
number to preside.
(3) The quorum for a meeting of the Board shall be five of the
(4) Questions at a meeting of the Board shall be determined by a
majority of members present and voting and where there is
equality of votes the person presiding shall have a casting vote.
(5) The Board may co-opt any person to attend any of its
meetings except that a person co-opted does not have the right to
vote on any matter before the Board for decision.
(6) The validity of the proceedings of the Board shall not be
affected by a vacancy among its members or by a defect in the
appointment of qualification of a member.
(7) A member of the Board who has an interest in a contract
proposed to be entered into on behalf of the Board shall disclose in writing to the Board the nature of his interest and shall be
disqualified from participating in any deliberations of the Board in
respect of the contract.
(8) A member of the Board who infringes subsection (7) of this
section is liable to be removed from the membership of the Board.
(9) Except as otherwise provided in this section, the Board shall
regulate the procedure for its meetings.
6. The Board may for the discharge of its functions appoint
committees of the Board comprising members of the Board or nonmembers
of both and may assign to them such functions as the
Board may determine except that a committee composed entirely of
non- members may only advise the Board.
 7. (1) Subject to the Constitution and any other enactment in
 force relating to the acquisition of property, the
President mayon the recommendation of the Board by notice
published in the Commercial and Industrial Bulletin, declarea.
any area of land or building as a free zone;
b. any airport, river port, seaport, or lake port as a free port.
(2) A declaration under subsection (1) of this section shall
 specify the area and the scope of activities in the free zone
 8. (1) No person shall-
 a. develop;
b.manage; or
 c. develop and manage
A free zone unless it is a body corporate registered under the Companies
Codes 1963 (Act 179) or a partnership registered under the Private
Partnership Act 1962 (Act 152).
(2) The body corporate or partnership shall be licensed to
 develop, manage or develop and mange free zone under
 this Act.
 9. (1) Subject to the Constitution, a free zone developer may for
 purpose of its activities-
 A.. Acquire land within the area declared in respect of it; and
B. Lease or sub-lease real property it owns, has leased or has the
right to use, sell or lease and may sell or rent buildings to free zone enterprises.

(2) It shall be the responsibility of a developer toa.
construct and maintain buildings, warehouses, factory
shells and provide or contract other persons to provide or
contract other persons to provide utilities or services such as
water, electric power, telecommunications and sewerage;
b. develop all other infrastructure necessary for the
enhancement of the efficient and effective activities of the
zone, in accordance with any regulations made under this
c. Provide fencing and enclosures to separate the zone from
the national customs territory, and ensure security of the
d. Provide and contribute to the cost of facilities for such on
site customs services as shall be determined by the Customs,
Excise and Preventive Services (CEPS);
e. Undertake any investment or financial venture to facilitate
and promote the development of the zone; and
f. Submit, within such periods as the Board may direct,
reports on development in the relevant zone to the Board.
 10. (1) A licensed developer may undertake or sub-contract the
 management, control and promotion of the free zone
 development in the declared area.
 (2) The developer shall apply for a license for any person to
 whom a sub-contract has been given by it under
 subsection (1)
(3) The application for a license for a sub-contract shall be
 made to the Board and shall be accompanied with the
 executed sub-contract.
 11. Subject to the provisions of this Act any person may apply
 for a license to establish an enterprise in a free zone.
 12. (1) No person shall carry on a trade, business or industry
 within a free zone unless it is registered underA.
The Companies Code 1963 (Act 179); or
B. The Private Partnership Act 1962 (Act 152)
and is the holder of a license authorizing the carrying on of that
trade, business or industry under this Act.
 (2) A company or partnership qualified under subsection (1) and licensed under section 16 shall be referred to as a free
 zone enterprise.
 13. (1) A free zone enterprise shall have the right to produce any
 type of goods and services for export but shall not produce
 any goods that are environmentally hazardous.
 (2) A free zone enterprise shall be free,
warehouse, pack, unpack and repack, divide, subdivide,
group, breakdown, assemble, disassemble, bottle,
rebottle, can, recan, decant, alter, sample, display, grade, test,
classify, mark, manipulate, restore, join, transform, transit and
transship, transfer, mount, refine, salvage, destroy, demolish,
confect, label, reliable, finish, handle, mix, combine, clean,
process and manufacture any foreign or domestic raw material,
intermediate, semi-finished or finished goods or components for
export or re-export;
b. render and sell any type of information processing, computeraided
design, computer-aided printing and publishing, software
development-marketing and any other similar and related
c. render and sell financial, banking, insurance,
commercial, advisory, repair and maintenance,
professional training and other services subject to all
relevant laws and regulations for the time being in force;
d. carry out any other activities relevant to its license as
may be considered necessary by the Board.
14. A free zone enterprise may change its production
lines and process as often as it considers necessary
subject to prior approval of the Board.
15. (1) An application for a license to develop, manage or
 establish an enterprise in the free zone shall- in writing;
b. be submitted to the Secretariat of the Board;
c. Specify the zone to be developed or managed or both or
the trade, business or industry for which the license is
required; and
d. be accompanied with such information as the Board may
(2) The Board shall cause response to be made to an
 application within twenty eight working days from the
 date of the receipt of the application.
16 (1) The Board may grant a license authorizinga.
the development or management or both of a free
zone; or
e. the carrying on of a trade, business or industry
 within the free zone.
 (2) No license shall be granted for the carrying on of;
 a. the business of banking, unless the applicant is
 also registered and licensed under the Banking
 Law 1989 (P.N.D.C. 225); or
f. the business of insurance unless the applicant is
 also registered under the Insurance Law 1989
 (P.N.D.C. 227).
(3) A license is issued under this section shall be under the
 signature of the Chairman of the Board.
17. The Board may attach to a license such conditions as it
 thinks appropriate concerning employment skills, job
 opportunities and degree of export orientation.
18. (1) The Board may revoke a license where it is satisfied
 that there has been a breach of condition attached
 to the license.
(4) The Board may upon the request of the licensee
vary at any time the conditions attached to the license,
(5) Before revoking a license, the Board shall give
not less than fourteen working days notice of its
intentions to the licensee and shall consider any
representations made to it by the licensee.
19. (1) The Board shall establish and maintain a register of
 licenses granted under section 16 of this Act.
 (2) There shall be entered in the register in respect
of each license:
a. the name of the person to whom the license is
granted; and b. the zone to be developed or managed or both
or the trade, business or industry to which the
license relates.
 (3)The register shall be kept by the Board and shall be open for
inspection by the public subject to such fee as the Board may determine.
20. No licensee shall transfer a license issued in respect of it to
 any other person without the prior approval of the Board.
21. The laws for the time being in force relating to the
 importation and exportation of goods and services other
 than consumer goods for commercial purposes shall not
 apply to-
(a) the bringing of goods directly from a country outside
 Ghana into a free zone; or
 (b) the dispatch of goods for export out of a free zone to a
 country outside Ghana,
 except in so far as such laws are made applicable by
 regulations made under this Act.
22. (1) The imports of a free zone developer, sub-
 contractor or enterprise into a free zone or single-
 factory zone shall be exempt from direct and indirect
 taxes and duties.
23. (1) The Minister may by legislative instrument authorize
 the sale of up to 30 percent of the annual production
 of goods and services of a free zone and single
 factory zone enterprise to the national customs
(2) Sales of goods from free zone enterprises or single
factory zones to the national customs territory shall be
considered as imports and shall be subject to the rules and
regulations relating to imports into the national customs
(3) Damaged or rejected goods, or samples may be
sold by the free zones and single-factory zones to the
national customs territory; and such goods shall be
considered as part of the 30 percent of annual
production of the free zones and single-factory zones
authorized to be sold to the national customs territory
and as such shall be subject to the applicable duties and
(4) An instrument issued under subsection (1) of this
section shall provide penalties for contravention of any
authority provided in it.
24. (1) Sales of goods and services by a domestic
 enterprise from the national customs territory to
 enterprises in the free zone and single-factory zone
 shall be considered as exports
(5) A domestic enterprise shall be eligible to benefit from the
prevailing export incentives available to a national exporter and
shall not require an export license for sale of any goods and
services to enterprises in the free zone or single factory zone.
(6) An enterprise in a free zone or single-factory
zone may purchase goods and services sold by a
domestic enterprise with local currency obtained
through conversion of foreign currency through
the banks and any licensed foreign exchange
25. (1) An authorized officer of any of the Revenue
 Services member of the Police Force or an officer
 authorized by the Minister may, in the discharge of
 their official duties, at any time enter and inspect a
 free zone, buildings, aircraft, ships, boats or vehicles
 in the free zone.
(7) an officer exercising any power of entry or inspection
shall on request produce his authorization.
(8) Any person who prevents or obstructs an entry
authorized by subsection (1) of this section or attempts
to do so, commits an offence and is liable on summary
conviction to a fine not exceeding $1,000 or its
equivalent in cedis or imprisonment for a term not
exceeding six months or to both.
26. (1) The customs, Excise and Preventive Service
 shall be responsible for the control of zero-rated
a. within a free zone;
b. in transit between two free zones; and
c. in transit between a free zone and a point of
entry into or exit out of Ghana.
 (2) The Minister after consultation with the Minister responsible for
Customs and Exercise and the Commissioner of Customs, Excise and
Preventive Service may be legislative instrument make regulations
a. adopting or modifying for the purposes of this Act any of
the regulations relating to customs operations;
b. governing the movement of persons, vehicles or goods
into and out of a free zone, from and out to other parts of the
customs territory;
c. covering the keeping, storage and handling of goods in
free zones;
d. covering the keeping and preserving of accounts and
records in a specified form in respect of goods in free
zones; and
e. relating to the provision of security by bond or otherwise
on goods in transit between free zones and points of entry
and exit from and to other countries.
27. Where goods stored in a free zone are found to be missing without
an acceptable explanation, the Commissioner may request the licensee
to pay the duty on the goods at the rate in force at the time in addition to
any penalty which may be imposed by the Commissioner.

28. (1) Free zone developers and enterprises granted licenses
 under this Act shall be exempted from the payment of
 income tax on profits for the first ten years from the date
 of commencement of operation.
(2) The income tax rate after ten years shall not exceed a
maximum of 8 per cent.
(3) A shareholder shall be exempted from the payment of
withholding taxes on dividends arising out of free zone
29. (1) A foreign investor may take and hold a maximum of 100
 per cent of the shares in any free zone enterprise.
(4) A domestic investor may take and hold a maximum of 100
per cent of the shares in any free zone enterprise.
(5) Foreign and domestic investors shall have equal status
within the export free zones.
30. Subject to this section any enterprise in free zone shall be
 guaranteed unconditional transfer through any authorized
 dealer bank in free convertible currency of: -
a. dividends or net profits attributable to the
b. payments in respect of loans servicing where
a foreign loan has been obtained;
c. fees and charges in respect of any
technology transfer agreement; and
d. the remittance of proceeds (net of all taxes
and other obligations) in the event of sale or
liquidation of the enterprise or any interest
attributable to the investment.
31. (1) No enterprise in a free zone shall be nationalized or expropriated by Government and no person who
 owns, whether wholly or in part, the capital of an
 enterprise shall be compelled by law to cede his
 interest in the capital to any other person.
(2)There shall not be any acquisition of an enterprise to which this
Act applies by the state unless the acquisition is in the national
interest or for a public purpose and under a law which makes
provision for
a.Payment of fair and adequate compensation; and
e. A right of access to the High Court for the
determination of the investor’s interest or right
and the amount of compensation to which he is
(3)any compensation payable under this section shall be paid
without undue delay and authorization for its repatriation in
convertible currency, where applicable, shall be issued.
32. (1) Where a dispute arises between a licensee in a free
 zone and the Government in respect of any activities
 in the free zone, all efforts shall be made through
 mutual; discussion to reach an amicable settlement.
(2)Any dispute between a licensee and the Government in respect of
any activities in a free zone which is not amicably settled through
mutual discussions may be submitted at the option of the aggrieved
party to arbitration as followsf.
in accordance with the rules of procedure for
arbitration of the United Nations Commission of
International Trade Law; or
g. in the case of a foreign investor, within the
framework of any bilateral or multilateral
agreement on investment protection to which the
Government and the country of which the investor
is a national are parties; or
h. in accordance with any other national or
international machinery for the settlement of
investment disputes agreed to by the parties.
(3)Where in respect of any dispute, there is disagreement between
the license and the Government as to the method of dispute
settlement to be adopted; the choice of the license shall prevail.
33. (1) Each free zone enterprise shall be permitted to
 operate a foreign currency account with banks in
(2) The terms and conditions under which the accounts shall
be operated shall be set out in the license granted under
section 16 of this Act.
(3) The Central Bank shall be consulted by the Board on the
terns and conditions referred to in subsection (2) of this
34. (1) Free zone developers and enterprises shall be free
 to negotiate and establish contracts of employment
 with employees that include wage scales, minimum
 working hours, employee suspension and dismissal,
 settlement of disputes arising between employers
 and employees, and other such terms of employment
 as shall be consistent with I.L.O. Conventions on
 workers rights and conditions of service.
(2) Work and resident permits shall be required for any
foreign national who wishes to live in Ghana and work in a
free zone.
(3) Application for work and resident permits for foreign
employees of free zone enterprises shall be submitted
to the Board, which shall take the necessary action in
consultation with the Immigrations Service.
(4) Subject to the existence of a double taxation
agreement between the Government of Ghana and the
Government of the foreign employee, the foreign
employee shall be totally exempt from payment of
income tax to the Government of Ghana on income
earned in the free zone during the period valid except
that he employee shall be liable of income tax in his
home country.
35. (1) The Board shall issue identity card to all employees of licensed operators in a free zone.
(2) A person who enters or leaves a free zone may be subject
to inspection by any person authorized by the Board to do so.
(3) A person who obstructs or prevents any person
authorized by the Board in performance of his functions
under subsection (2) of this section commits an offence and
is liable on summary convicted to a fine not exceeding
$500.00 or its equivalent cedis or to imprisonment for a
term not exceeding six months or to both.
36. (1) The Board shall have a Secretariat.
(2) The Minister for Trade and Industry shall assign to the
Secretariat of the Board such public officers as the Board
may require for the implementation of its functions.
(3) The Ministry may by legislative instrument make
regulations on the functions of the Secretariat.
37. There shall be provided to the Board by Parliament such
 monies as it may require to meet its expenditure.
38. The Minister shall submit to Parliament as soon as practicable
 and in any event not more than six months after the end of
 each financial year a report dealing generally with the activities
of the Board during the financial year to which the report relates.
39 (1) Where an offence is committed under this Act, regulations
 made under this Act or any other law by a body of persons:-
a. Where the body of persons is a body
corporate every director and officer of the body
corporate shall be deemed to be guilty of the
offence; and
b. Where the body of persons is a firm or
partnership every partnership shall be considered
to be guilty of the offence.
(2) A person shall not be guilty of an offence by virtue of this
section if he proves that the act constituting the offence was
committed by a person other than himself and without his knowledge
or connivance and that he exercised all due diligence to prevent the
commission of the offence having regard to all the circumstances.
40. A person who:-
a. in contravention of any provision of this Act carries
or attempts to carry anything into or out of a free zone;
b. conceals anything with intent to illegally carry it into
or out of a free zone,
Commits an offence and is liable on conviction to imprisonment of not less
than three months or more than five years.
41. (1) The Minister may make regulations for the effective
 implementation of this Act including regulations
 which exempt licensed enterprises from the
 provisions of existing laws and regulations.
(2) Regulations may provide for offences and prescribe
penalties for contravention which shall not exceed a fine of ¢2
million or imprisonment for a term not exceeding twelve months
or both.
42. The Ghana Industrial Free Zone authority Decree 1979
(S.M.C.D. 157) is hereby repealed.
43. In this Act unless the context otherwise requires:-
“Centre” means the Ghana Investment Promotion Centre;
 “Commissioner” means the Commissioner of Customs,
Excise and Preventive Service;
 “enterprise” means an industry, project, undertaking
 or business for commercial purposes or any part
 of it;
 “free zone” means an area or building declared as a free
 zone by publication in the Commercial and Industrial
 Bulletin and includes single factory zones, free port, free
 airport, free river or lake port;
“developer” means a person who acquires a free zone area and
is licensed for its use or uses it for operations allowed under this
Act or rents or sells it or provides services to enterprises which wish to carry on or are carrying on business within the zone and
includes agents or sub contractors of the developers;
“domestic enterprise” means an enterprise incorporated in Ghana
and operating outside a free zone;
“goods” include both animate and inanimate thing;
“importer” and “exporter” means respectively owner or
person for the time being in possession of or beneficially
interested in any goods at the time of the importation or
“Minister” means the Minister responsible for Trade and industry;
“single factory zone” means a factory or building declared as a
free zone;
“national exporter” means any exporter other than a free zone
“Revenue Services” means the Customs, Excise and Preventive
Service ad the Internal Revenue Service.





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