NIMC
in the EPZ
The NIMC
operational Yard will be located
directly in the approved EPZ area of Walvis Bay. The Walvis Bay
Export Processing Zone Management Company will be responsible for the
issuing of the EPZ status.
Preliminary
indicators clearly show that NIMC will qualify for the EPZ status as
more than 70% of the Treated oil will
be sold offshore into the bunker market. Also taking into
consideration the considerable capital investment the NIMC project
bring including employment and other favorable aspects.
Export
Processing Zone Regime
As a
far-reaching incentive for manufacturers, the Namibian Government
adopted a policy for the establishment of an Export Processing Zone
(EPZ) regime to serve as a tax haven for export-oriented
manufacturing enterprises in the country, in exchange for technology
transfer, capital inflow, skills development and job creation. This
policy decision was translated into law through the passage in
Parliament of the Export Processing Zone Act (Act No. 9 of 1995). The
implementation of this initiative started in 1996.
Export
Processing Zone (EPZ) Incentives
Enterprises
which undertake manufacturing, assembly, re-packaging and break-bulk
operation and gear all or almost all of their production for export,
earn foreign exchange and employ Namibians, will be eligible for EPZ
status, which confers an attractive range of both tax and non-tax benefits.
Tax
incentives for EPZ enterprises
Enterprises
with EPZ status do not pay:
These benefits
are of unlimited duration.
Other
incentives for EPZ enterprises
Because
Government recognises the considerable costs of establishing new
operations and training a new workforce, EPZ enterprises investing in
upgrading the skills and productivity of Namibian workers will
receive a grant to cover a substantial part of the direct costs of
on-the-job and institutional training. The grant is paid by the
Government on the basis of pre-approved training plans, once training
is complete.
EPZ
enterprises are allowed to hold foreign currency accounts in local banks.
They also
enjoy industrial calm as no strikes or lock-out are allowed in the
EPZ-regime. Companies operating under the regime are free to locate
their operations anywhere in Namibia. Through the Offshore
Development Company, EPZ enterprises also have access to factory
facilities rented at economical rates.
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