Export Processing Zone Regulations, 2020 (Government Notice 82 of 2020)

(a) evidence of the payment of the prescribed application fee; ( b) a Certificate of Incorporation or Registration; (c) a business plan; (d) proof of title to the land on which the export enterprise shall carry out the business such as a deed, lease or such other document; (e) five year financial and production projections; and (j) an Environmental impact Assessment report, where applicable. 4.-{ l)The Minister shall, on the recommendation of the Committee, Issue of a accept or reject an application for an Export Processing Zone Certificate. Certificate (2) The Committee in making any recommendation to the Minister shall give priority to promoting the export of non-traditional value added products in compliance with the National Export Strategy and consistent with the Act. (3) Where the Minister approves the application of an export enterprise, he shall issue an Export Processing Zone Certificate to the enterprise in the format contained in Form EPZ 2 the First Schedule hereto. 420 2nd October, 2020 (4) Where the Committee recommends to the Minister to reject an application, the Committee shall furnish the Minister with reasons for the recommendation of the rejection in writing. (5) An export enterprise that contravenes any condition stipulated in its certificate commits an offence and shall be liable to pay a penalty of five percent (5%) of the annual turnover: Provided that the penalty shall not exceed of twenty million Kwacha (K20,000,000.00). Calculation of 5. For the purposes of calculating the time within which anything needs time to be done under the Act by the Minister, such time shall start running from the date of receipt by the Chairperson of the relevant application. PART II- EXPORT PROCESSING ZONES ACTIVITIES Failure to 6.-{J) The Minister shall revoke a certificate of an export enterprise, commence where the export enterprise fails to commence its operations within twelve (12) months or during such an extension as the Minister, on the recommendation of the Committee, may grant. (2) The Minister, before revoking a certificate of an enterprise under subregulation ( 1) shall give the enterprise an opportunity to be heard in accordance with regulations 11 to 15. Monitoring of 7.-{l) An export enterprise shall prepare and submit a report to the export Committee, on a quarterly basis, within thirty (30) days after the end of each enterprises quarter, specifying- (a) total production and turnover;

(b) total exports, including evidence thereof such as any CD I Form Cap. 42:01 under the Customs and Excise Act;

(c) evidence of exports proceeds certified by an authorized dealer bank; Cap. 45:01 (d) under the Exchange Control Act; (e) evidence of any sales made locally not exceeding twenty percent (20%) of total production; and (j) evidence of any taxes payable on equivalent goods produced for local sale. (2) Where the export enterprise fails to submit any information in compliance with subregulation (1), the export enterprise shall submit an explanation to the Committee giving reasons for the failure. (3) An export enterprise which fails to comply with subregulations (I) and (2) commits an offence shall be liable to a penalty of three percent (3%) of its annual turnover: Provided that the penalty shall not exceed twenty million Kwacha (K20,000,000.00). 2nd October, 20~0 421 8.---{1) An export enterprise may sale any part of its production within Local sales Malawi if- by an export enterprise (a) the sales shall not, in aggregate, exceed twenty percent (20%), whole or in parts; and (b) shall pay any taxes that otherwise would be payable on comparable goods so produced within Malawi. (2) The export enterprise shall notify the Chairperson, in writing, at least thirty {30) days before the sale and shall include in the notice, how it shall meet tax obligations arising therefrom 9. An export enterprise shall prepare and keep proper books of accounts Accounting and records in conformity with generally accepted accounting practices in records Malawi as provided for under the Companies Act. CAP. 46:01 PART III - RENEWAL, AMENDMENT, SUSPENSION AND REVOCATION OF EXPORT PROCESSING ZONES CERTIFICATES 10.---{l) An export enterprise may apply to the Committee to amend or Renewal and renew its certificate using Form EPZ 3 in the First Schedule hereto. amendment (2) The Committee shall recommend to the Minister, whether to approve or reject the application for either amendment or renewal of an export enterprise within! thirty (30) days from the date the Committee received the application. (3) Where the Committee recommends to the Minister to reject an application, the Committee shall furnish the Minister with written reasons of their recommendation. (4) The Minister shall, within fifteen (15) days, accept or reject the recommendation made by the Committee: Provided that where the Minister rejects the recommendation of the committee, the Minister shall give reasons of the rejection in writing reasons therefor. (5) The Committee shall notify the export enterprise of the decision of the Minister in writing and shall send the notification to the registered address of the export enterprise. 11.---{ I) Where the Minister decides not to renew, to suspend or to Refusal to revoke a certificate, as the case may be, the notice to the export enterprise renew, shall- suspend or revoke (a) set out the reasons for the decision of the Minister and the date and time on which it shall take effect; and (b) with respect to suspension, set out the circumstances under which the suspension may be lifted. (2) The export enterprise shall. have thirty (30) days within which to make any representations regarding the decision of the Minister. 422 2nd October, 2020 (3) The notice of- (a) amendment or renewal of a certificate shall be in the format contained in Form EPZ 3 in the Second Schedule hereto; and (b) revocation of certificate shall be in the format contained in Form EPZ 4 in the Second Schedule hereto. PART IV - MISCELLANEOUS PROVISIONS Notice of 12. The Chairperson shall, twenty one (21) days before the date of a hearing hearing, send a written notice to an export enterprise specifying the date, time and place for the hearing. Power to order 13. The Chairperson may at any time, order an export enterprise to particulars furnish the Committee with any information which appears to him to be necessary for the hearing, within such time as the Chairperson may specify but in any case not less than seven (7) days. Admission to a 14.--{1) Subject to the provisions of this regulation, a hearing shall be hearing held in public. (2) The Chairperson may direct that the whole or any part of a hearing be held in private, if he is satisfied of- (a) the likelihood of disclosure of confidential financial information; (b) the likelihood of disclosure of commercially-sensitive information or information obtained in confidence; or (c) exceptional and justifiable circumstances other than those specified in subparagraphs (a) or (b). (3) Where the hearing is held in private, the Chairperson may admit such persons as he considers necessary. (4) Subregulation (2) shall not apply to a member of the Committee. Appearance at 1 S. An export enterprise invited for a hearing may appear in person or hearing may be represented by any person appointed by the export enterprise for that purpose. Procedure at 16.--{l) Except as otherwise provided in these Regulations, the bearing Chairperson shall determine the procedure of the hearing. (2) During the hearing, an export enterprise shall be entitled to give evidence, call witnesses, ask the Chairperson questions relating to the evidence presented against him and address the Chairperson, generally, including on the proposal to impose a penalty. (3) The Chairperson, may from time to time, adjourn the hearing on reasonable grounds: Provided that for a particular hearing, the adjournments shall not exceed three (3) times. 2nd October, 2020 423 17 .-( 1) Any penalty imposed at the determination of a hearing shall be Imponsition payable within the seven (7) days from the date the decision was made. of a penalty (2) Where a penalty imposed by the Committee remains unpaid thirty (30) days after the period referred to in subregulation (] ), the penalty may be collected as a civil debt and shall be subject to interest at the Reserve Bank Base Lending Rate. 18.-(J) Any person who- Offences and penalties (a) furnishes information which to his knowledge is false in a material particular or fails to furnish any information required under the Act or these Regulations; or (b) recklessly makes any statement or furnishes any document or information which is false in a material particular, commits an offence and shall be liable to an administrative penalty not exceeding two percent (2%) of its annual turnover: Provided that penalty shall not exceed twenty million Kwacha (K.20,000,000.00). (2) The Minister shall revoke a certificate granted to an export enterprise if the export enterprise made a false statement or furnished a false document or information during the application of the certificate. 19.-{ l) An export enterprise shall pay the application prescribed Fees contained in the Second Schedule hereto. (2) The Export Processing Zones (Fees and Forms) Regulations are revoked. 424 2nd October, 2020

FIRST SCHEDULE (reg. 3(1)) FORMS FORM EPZ l EXPORT PROCESSING ZONES ACT (CAP. 39 :06) APPLICATION FOR AN EXPORT ENTERPRISE CERTIFICATE TO: The Chairperson of the Export Processing Zones Appraisal Committee PO Box 30366 Lilongwe 3 Malawi COMPANY PROFILE 1. Name of the Company . Date and Number of Certificate of Incorporation/Registration . 2. The Registered Office of the Company . Postal Address: . Plot No Street/Road . Telephone Fax Telex . District Region . 3. Date of Incorporation of the Company (attach copy of certificate of incorporation) Note: This application is intended to collect sufficient information for the purpose of enabling the Committee to make an appropriate recommendation to the Minister. All information collected shall be treated in the strictest confidence. This application should be submitted in duplicate to the address above. 2nd October, 2020 425 4. Details of Directors and Shareholders Full Name Nationality Contact Address Director/Shareholder 5. Bankers of the Company: PROFILE OF PROPOSED INVESTMENT 6. Proposed Location of Export Enterprise Plot No/Deed No. .. Town . District Region . 7. List of Products/Services to be Exported/Indicate Percentage of Local Sales Applied for each Product; Description of Products HS CODE/Services 426 2nd October, 2020 8. Estimated Production Capacity and Sales: Product/ Service Year 1 Year 2 Year 3 Year4 Year5 Qty Value Qty Value Qty Value Qty Value Qty Value Qty Value 9. Indicate Prospects of Export Markets for the above Stated Products (attached documentation where available) 10. Inputs Sources and Quantities Description of inputs, raw materials Source Source Year 1 Year2 Year3 Year4 Year 5 and components Code Country , I Electricity · · · · · · · · .. · . Water . Fuel . 11. Labour Requirements and Costs Category Level Year 1 Year 2 Year 3 Year4 Year 5 Nos. Cost Nos. Cost Nos. Cost Nos. Cost Nos. Cost Managerial Local Foreign Skilled Local Foreign Unskilled Local Foreign 2nd October, 2020 427 12. Proposed Training of Malawians: Category Number of Staff· to be Duration of Training Trained (months per person) Technical supervision Skilled production Semi-skilled production Managerial 13. Fixed Capital Investment: Item Year O Year l Year 2 Year] Year4 Year 5 Land preparation Building Machinery Other equipment Tools, fixtures Furniture Other {specify) 14. Finance Requirements- Particulars of the capital structure-- la) Issued and paid up capital- Amount Resident . K . on-resident . us . (b) Loans..- Amount Country of Lender (i) (ii) (iii) (iv) (v) 428 2nd October, 2020 15. List of technological and management agreements Please give a brief statement on each- (a) . (b) ······························································ (c) . (d) . (e) . (/) . 16. Expected Date of Commencement . 17. Please Attach- (a) A Certificate of Incorporation; (b) A Business Plan; (c) Proof of Title to the Land on which the Export Enterprise shall carry out the Business; and (d) Environmental Impact Assessment Report, if applicable. 18. Additional Jnfonnation: ··································································································· ··································································································· ··································································································· ··································································································· DECLARATION l, . .. .. .. . . .. . . . . .. .. . . . . . . . . . . . .. . . .. . . .. .. . .. .. . . . .. . . .. . . .. . . declare that the information given above is correct to the best ofmy knowledge and belief, I further declare that I have not previously submitted any application in respect of the same project. I understand that any false information may result in a penalty and revocation of any certificate granted. Date: . (Signature of Applicant) ············································· Minister of Industry 2nd October, 2020 429 FORM EPZ2 (reg. 4(1)) EXPORT PROCESSING ZONES ACT (CAP. 39:06) EXPORT PROCESSING ZONE ENTERPRISE CERTIFICATE Certificate No issued at under section l O of the Export Processing Zones Act. This is to certify that .. . .. .. .. .. . .. . . .. . . . has been granted authority to operate an export enterprise for a period of years at the location specified hereunder- (a) Name of Business . (b) Business Enterprise . (c) Products . (d) Percentage of Local Sales . (e) Location Plot/Deed No District . (j) Production Date . This certificate is granted on conditions that the Company shall engage solely in the export activity listed above. Dated this day of , 2020. (Official Stamp) Minister of Industry 430 2nd October, 2020 FORM EPZ 3 (reg. 10) EXPORT PROCESSING ZONES ACT (CAP. 39:06) EXPORT ENTERPRISE CERTIFICATE (AMENDMENT OR RENEWAL) Certificate No issued at under section 10 of the Export Processing Zones Act. This is to certify that the Certificate issued on the has been amended/renewed" as follows- 1 . 2 . 3 . This amendment/renewal* is granted on conditions that the Export Enterprise shall engage solely in accordance with conditions in Certificate Number . Dated this day of , 2020. (Official Stamp) Minister of Industry "Delete what is not applicable 2nd October, 2020 431 EPZ 4 (reg. 10) EXPORT PROCESSING ZONES ACT (CAP. 39:06) REVOCATION OF CERTIFICATE Certificate Number ... .. has been revoked with effect from . For the following reasorus): Dated this day of , 2020. (Official Stamp) Minister of Industry 432 2nd October, 2020

SECOND SCHEDULE (reg. 19(1)) FEES MATIER K Application for an Export Processing Zone Certificate 50 000 00 Issuance of an Export Processing Zone Certificate 500 000 00 Application for Amendment or Renewal 50 000 00 Issuance of Renewal of an Export Processing Zone Certificate 200 000 00 Made this 4th day of September, 2020. R. A. KACHALE-BANDA (FILE NO: 030:06) Minister of Industry GOVERNMENTNOTICE No. 83 MARRIAGE, DIVORCE AND FAMILY RELATIONS ACT (CAP. 25:01) Notice of Places of Public Worship for The Celebration of Marriages IN EXERCISE of powers conferred by section 11 of the Marriage, Divorce and Family Relations Act, I, TITUS EDWARD SoNGlSO MvALO, Minister of Justice, do hereby licence The Ahlus Sunna Foundation Mosque in the City of Lilongwe a place of public worship for the celebration of Islamic marriages under the Marriage, Divorce and Family Relations Act. GlVEN under my hand this 25th day of September, 2020. T. E. S. MVALO (FILE NO. SUB. D. 25:01) Minister of Justice Printed and Published by THE GOVERNMENT PRINTER, Lilongwe, Malawi-6476.-(Price K800.00)