Section 1: Interpretation

In this Act, unless the context otherwise requires "Authority" means the Uganda Free Zones Authority established by section 5; "benefits" includes facilities and incentives provided under this Act; "Board" means the Uganda Free Zones Authority Board established by section 6; "business enterprise" means an operator licensed under section 37; "capital" means cash contributions, plant, machinery, equipment, buildings, spare parts, and other business assets, other than goodwill, which are not consumed in the regular operation of a business; "CIF" means cost, insurance and freight; "client charter" means an implementable work schedule of personnel to meet client needs; "Commissioner General" means the Commissioner General of the Uganda Revenue Authority; "currency point" has the value assigned to it in Schedule 1 of this Act; "customs officer" means an officer of the Commissioner General; "customs territory" means an area under the control of the Commissioner General; "customs union" means the East African Community Customs Union established under article 2 of the Protocol; "developer" means a body corporate established to develop and administer a free zone; "domestic developer" means a developer owned or controlled by Ugandans; "domestic goods" means goods from the customs territory stored in an export processing zone and not to be used in processing; "domestic market" means Uganda; "Executive Director" means the Executive Director appointed under section 15; "export" means to take or cause goods to be taken out of Uganda or a free zone; "export processing zone" means a designated part of a free zone or territory of Uganda, where any goods introduced are generally regarded for the purpose of import and export duties and taxes, as being outside the customs territory but are duly restricted by controlled access and where the benefits provided under this Act apply and where the East African Community Customs Management Act applies; "facilities" means support services and approvals necessary for the establishment and operation of a business enterprise; "free port zone" means a customs controlled area where imported duty free goods are stored for the purpose of trade; "free zone" means a designated area where goods introduced into the designated area are generally regarded, so far as import duties are concerned, as being outside the customs territory and includes an export processing zone or free port zone; "goods" includes all kinds of articles, wares, merchandise, livestock, and currency, and, where the goods are sold under this Act, the proceeds of sale; "incoterm" means international commercial terms used to define transaction costs and responsibilities between a buyer and a seller or a seller and a shipper which deal with questions related to delivery of products from a seller to a buyer and defines terms agreed on between a buyer and a seller; "infrastructure" means physical structures such as roads, bridges or storm sewers, which facilitate economic or other activities or which protect property; "import" means to bring or cause goods to be brought into Uganda from a foreign country or from a free zone; "import duties and taxes" means any customs duties and other duties, taxes, fees or other charges which are collected on or in connection with the importation and exportation of goods, but do not include fees and charges which are limited in amount to the costs of services rendered; "incentives" means the incentives accorded to investors by Government in the promotion and facilitation of investments by the investors; "licence" means a licence issued under this Act; "Minister" means the Minister responsible for finance; "operator" means a person carrying out a business enterprise in a free zone under Part VI of this Act; "place at site" means to off-load, store or warehouse goods within a free zone; "Protocol" means the Protocol on the Establishment of the East African Community Customs Union; "services" means export or free zone related services provided by or to an export processing or free port zone enterprise, including consultancy, information, brokerage and repair services, but excludes financial services and commercial activities.