oa Comparative and International Law Journal of Southern Africa - The legal implications of the establishment of free trade zones in South Africa



Current South African law makes no provision for the establishment of a tax-free trade zone of any kind (a free trade zone, a free port, a free industrial zone, an export processing zone). There is no Free Trade Zones Act and the South African Customs and Excise Act contains no definition of a customs-free zone or a free port. For the establishment of tax-free zones in South Africa it would, therefore, be necessary to enact a Tax-Free Trade Zones Act. In this regard, the Singapore Free Trade Zones Act, as well as the Namibian Export Processing Zones Act, could serve as models.


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