CHAPTER 39:04
EXPORT INCENTIVES

ARRANGEMENT OF SECTIONS

   SECTION

PART I
PRELIMINARY

   1.   Short title

   2.   Interpretation

PART II
ADMINISTRATION OF THIS ACT

   3.   Duties and powers of the Minister

   4.   Establishment and composition of Committee

   5.   Functions of the Committee

   6.   Proceedings of the Committee

   7.   Disclosure of interest

   8.   Immunity of Committee members

   9.   Secretariat of the Committee

   10.   Functions of the Council

PART III
FOREIGN EXCHANGE REVOLVING FUND

   11.   Foreign Exchange Revolving Fund

   12.   Registered exporters to have access to the Foreign Exchange Revolving Fund

   13.   Standing orders for the administration of the Foreign Exchange Revolving Fund

PART IV
EXPORT INCENTIVES AND TECHNICAL ASSISTANCE TO REGISTERED EXPORTERS

   14.   Income tax allowance

   15.   Duty drawback

   16.   Council to provide technical assistance to registered exporters

PART V
REGISTRATION OF EXPORTERS

   17.   Application for registration

   18.   Processing of applications

   19.   Certificate of registration

   20.   Refusal of application for registration

   21.   Confidentiality of information

   22.   Registered exporters to keep and maintain books of account and to furnish returns

   23.   Cancellation and withdraw of a certificate of registration

   24.   Cancellation of other circumstances

   25.   Failure to surrender a certificate where registration cancelled

   26.   Cancellation of registration not to debar future registration

PART VI
MISCELLANEOUS

   27.   Appeals to the Minister

   28.   Penalties

   29.   Regulations

   30.   Non-application of the Act to certain products, etc.

6 of 1988
24 of 1988
22 of 1989
6 of 1990
G.N. 41/1989
39/1992

An Act to provide for export incentives, for the establishment of a National Export Policy Committee and for matters incidental thereto or connected therewith

[1ST JUNE, 1989]

PART I
PRELIMINARY

1.   Short title

   This Act may be cited as the Export Incentives Act.

2.   Interpretation

   In this Act, unless the context otherwise requires—

   “Bank” means the Reserve Bank of Malawi established by the Reserve Bank of Malawi Act;

   “Committee” means the National Export Policy Committee established by section 4;

   “Council” means the Export Promotion Council of Malawi established by the Export Promotion Council Act;

   “export sales” mean a value determined from invoices, bills of lading, inward letters of credit, landing certificates and other commercial documents of products of Malawi exported directly from Malawi by a registered exporter in a financial year;

   “Foreign Exchange Revolving Fund” means the Fund established under section 11;

   “production” means any process by which value is created or added to the value of products already in existence, to transform or change the nature or state of the products;

   “Minister” means the Minister responsible for trade and industry;

   “registered exporter” means a person registered by the Council under Part V to report products of Malawi;

   “financial year” means any period of twelve months in respect of which export incentives are claimable under this Act.

PART II
ADMINISTRATION OF THIS ACT

3.   Duties and powers of the Minister

   (1) It shall be the duty of the Minister to supervise the implementation of this Act and he shall have power to do all such acts and things as are necessary to develop and foster exports of Malawi.

   (2) In the exercise of any power and performance of any duty under this Act, the Minister may have due regard to any recommendations made to him in that behalf by the Committee and the Council so far as such recommendations are compatible with the efficient promotion of exports of Malawi.

   (3) Without prejudice to the generality of subsections (1) and (2), the Minister shall—

   (a)   supervise the Committee and the Council in the performance of their functions under this Act;

   (b)   review programmes of the Council in the light of national policies and annual priority programmes designed to develop and foster the production and exportation of products of Malawi and in reviewing such programmes the Minister may take such action or consider such measures as in his opinion are necessary to ensure that the programmes are adequately funded; and

   (c)   review legislative and administrative obstacles to export expansion of all products and where necessary to formulate and adopt measures for the removal of such obstacles.

   (4) The Minister may, where he considers it necessary so to do, delegate the performance of any duty and the exercise of any power conferred under this Act, to the Committee and the Council subject to such general and special directions as he considers appropriate.

4.   Establishment and composition of the Committee

   There is hereby established a committee to be known as the National Export Policy Committee which shall consist of—

   (a)   the Secretary to the President and Cabinet, who shall be the Chairman of the Committee;

   (b)   the Secretary for Trade, Industry and Tourism, who shall be the secretary of the Committee;

   (c)   the Secretary for Economic Planning and Development;

   (d)   the Secretary to the Treasury;

   (e)   the Secretary for Agriculture;

   (f)   the Comptroller of Statutory Bodies;

   (g)   the General Manager of the Council;

   (h)   the General Manager of the Bank;

   (i)   the General Manager of the Agricultural Development and Marketing Corporation, a corporation established under the Agricultural Development and Marketing Act; and

   (j)   not more than three other members as the Minister may appoint from the export trade sector in Malawi.

5.   Functions of the Committee

   Subject to any general or special directions of the Minister, the functions of the Committee shall be—

   (a)   to review, for the purpose of making appropriate recommendations to the Minister—

      (i)   programmes of the Council in the light of national policies and annual priority programmes designed to develop and foster the production and exportation of all products so that the Council’s programmes are adequately funded;

      (ii)   legislative and administrative obstacles to export expansion of products of Malawi and where necessary to formulate and adopt measures for the removal of such obstacles;

   (b)   to do all other acts and things as are required under this Act to be done by the Committee or are necessary or conducive to the performance of its functions.

6.   Proceedings of the Committee

   (1) Subject to the provisions of this section, the Committee may regulate its own procedure.

   (2) For the transaction of its business, the Committee shall meet at least once every three months, at such times and places as the Chairman may determine.

   (3) Any six members of the Committee shall form a quorum at any meeting of the Committee.

   (4) A meeting of the Committee may be called by the Chairman, or in his absence by a Committee member designated by the Chairman, upon giving fourteen days notice to its members:

   Provided that if the urgency of any particular matter does not permit the giving of fourteen days notice, a special meeting may be called upon giving a shorter notice.

   (5) There shall preside at any meeting of the Committee—

   (a)   the Chairman; or

   (b)   in the absence of the Chairman, any member of the Committee designated by the Chairman; or

   (c)   where no member has been designated under paragraph (b) a member elected by the members present from among their number to preside at that meeting.

   (6) A decision of the Committee on any question shall be by a majority of the members present and voting at the meeting and, in the event of an equality of votes, the person presiding at the meeting shall have a casting vote in addition to his deliberative vote.

   (7) Where a member of the Committee, who is a member ex officio, is for any reasonable cause unable to attend a meeting of the Committee, his ministry or organization, as the case may be, may in writing designate another senior officer to attend such meeting in his stead and such other senior officer shall be deemed to be a member of the Committee for the purpose of such meeting.

   (8) The Committee may invite any person whose presence is in its opinion desirable to attend, and to participate in the deliberations of, a meeting of the Committee but such person shall not be entitled to vote thereat.

   (9) The validity of any proceedings, act or decision of the Committee shall not be affected by any vacancy in the membership of the Committee or by defect in the appointment of any member or by reason that any person not entitled so to do took part in the proceedings.

   (10) The Committee shall cause minutes to be kept of the proceedings of every meeting of the Committee.

7.   Disclosure of interest

   (1) If a person is present at a meeting of the Committee at which any matter is the subject of consideration and in which matter the person or his spouse is directly or indirectly interested in a private capacity he shall, as soon as practicable after commencement of the meeting, disclose such interest and may thereafter only participate at the discretion of the Chairman.

   (2) Disclosure of interest made under this section shall be recorded in the minutes of the meeting at which it is made.

8.   Immunity of committee members

   No action or other proceedings shall lie or be instituted against any member of the Committee for or in respect of any act or thing done or omitted to be done in good faith in the exercise or purported exercise of his functions under this Act.

9.   Secretarial of the Committee

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