SPECIAL ECONOMIC ZONE (SEZ) - UGANDA
Legal Framework for SEZs (Free Zones) in Uganda 1. The Free Zones Act (Cap. 70) – 2014 This is the primary legislation that originally established the legal basis for Free Zones in Uganda. Under this Act: · A Free Zone is defined as a designated area where goods introduced are generally treated as outside the customs territory for duties purposes. · The law provides for the establishment, development, management, marketing, supervision and control of Free Zones. · It sets out eligibility, incentives, licensing categories, and procedures for Free Zone operations. · The Act’s purpose is to promote export-oriented investment, value addition, and job creation. 2. The Free Zones (Amendment) Act, 2024 In 2024 Parliament passed amendments to the original Act to strengthen and modernize the framework. Key features inc...