CAP. 517

Interpretation

In this Act, unless the context otherwise requires—

“adequate security” means security which has been accepted as adequate by the Authority for the purposes of section 10;

“Authority” means the Export Processing Zones Authority established by section 3;

“commercial activity” means trading in, breaking bulk, grading, repacking or relabelling of goods and industrial raw materials;

“company” means a company within the meaning of the Companies Act (Cap. 486) or a company incorporated outside Kenya but registered in Kenya under the Companies Act;

“customs control” means the measures applied to ensure compliance with the laws and regulations which the customs officers are responsible for enforcing;

“customs officer” means a customs officer appointed under the Customs and Excise Act (Cap. 472);

“customs territory” means the territory in which the customs laws of Kenya apply in full, but does not include an export processing zone;

“domestic Kenyan business” means any individual, partnership, corporation or other entity conducting a trade or business within Kenya, which is not an export processing zone enterprise;

“duty” means the fiscal, customs and excise duty for the time being leviable under any written law;

“eligible activities” includes activities to enable agricultural activities preceding processing and value addition directly related to value addition conducted in Kenya within a gazetted export processing zone in aquaculture, horticulture, tea, coffee, floriculture, dairy and ranching, and silviculture;

“export” means to take or cause to be taken out of the customs territory or into an export processing zone;

“export processing zone” means a designated part of Kenya where any goods introduced are generally regarded, insofar as import duties and taxes are concerned, as being outside the customs territory but are duly restricted by controlled access and wherein the benefits provided under this Act apply;

“export processing zone developer” means a corporate body established to develop and administer an export processing zone under this Act;

“export processing zone enterprise” means a corporate body, including a developer or an export processing zone operator which has been granted a licence under this Act;

“export processing zone export” means any product sold by an export processing zone enterprise in an export processing zone for exportation direct or through the customs territory;

“export processing zone import” means any input or service to be supplied to an export processing zone enterprise within an export processing zone, whether from outside or inside the customs territory;

“export processing zone operator” means a corporate body engaged in the management of an export processing zone designated under section 15;

“goods” includes all kinds of articles, wares, merchandise and stock and, where any such goods are sold under the Customs and Excise Act (Cap. 472), includes the proceeds of sale;

“import” means to bring or cause to be brought into the customs territory from a foreign country or from an export processing zone;

“import duties and taxes” means customs duties and all other duties, taxes, fees or other charges which are collected on or in connection with the importation and exportation of goods, but does not include fees and charges which are limited in amount to the costs of services rendered under this Act;

“industrial raw materials” means items used as ingredients in the manufacture of goods;

“infrastructure” means a physical structure such as a road, bridge, or storm sewer which facilitates economic or other activity or protects property;

“Kenya Revenue Authority” means the Authority established by section 3 of the Kenya Revenue Authority Act (Cap. 469);

“licence” means a licence issued under this Act;

“manufacture” includes—

(a)

the conversion of organic or inorganic material by manual, mechanical, chemical or biochemical means into a new product by changing the size, shape, composition, nature or quality of such material; and

(b)

assembly of parts into a piece of machinery or other products,

but excludes—

(i)
the installation of machinery or equipment for the purpose of construction; or

(ii)
any process that is composed primarily of agricultural, pastoral, horticultural or sylvicultural activities;

“Minister” means the Minister for the time being responsible for industry; and

“service activity” means an export-related service provided by an export processing zone enterprise, including consultancy, information, brokerage and repair services, but excluding financial services and commercial activity.

[Act No. 7 of 1993 , s. 2, Act No. 6 of 1994 , s. 76(a), Act No. 9 of 2000 , s. 105, Act No. 18 of 2018 , Sch.]