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Exemptions granted
11.(1) The Minister may grant the strategic and non-strategic project, after being registered in accordance with the provisions of the organizing laws, the customs privileges for the means of conveyance belonging thereto, as follows :-
   
(a) minibuses, the capacity of which is not less than 24 passengers / buses / lorries / trucks / semi-trucks 4 wheel drive cars (pick up) / specialized cars which serve one purpose;
(b) salon cars the capacity of the engine of which is less than 1000 c.c.;
(c) specialized investment projects cars (limosine) such that they shall not be less than (35) new cars lump sum; and on condition that the engine capacity shall not be less than 1500 (one thousand five hundred) c.c..
  (2) Subject, to the provisions of sub-regulation (1) , the Minister may exceptionally grant the project a customs exemption for the cars set out hereunder, during the age of the project, the capital of which is not less than three milliard Sudanese Dinars; on condition that the exemption shall not exceed 50% of the duties prescribed for the following cars :-
(a) salon car ; or
(b) box car; or
(c) station wagon.
(3) The Minister, upon the recommendation of the State Minister, may grant the state project the privileges provided for in sub-regulation (1) , as to such conditions and safeguards, as he may deem fit.
(4) The production inputs, hereinafter set out, shall enjoy the same rate of import duty prescribed on the production inputs, set out in the Customs Tariff, in accordance with a list approved by the Ministry and the Competent Ministry:-
(a) the inputs of assembly industry, such that the percentage of manufacture is not less than 26% , as value added; provided that the same shall annually be increased, as is set out in the licensing conditions;
(b) the inputs of production of metal and wood industries;
(c) the inputs of food industries, and include milk powder, greases and oils.
(5) The Minister, upon the approval of the Ministerial Committee, provided for in regulation 27(c) , hereof, may grant the projects of the services sector customs exemption on the imports of the project, as to such conditions and safeguards, as the Ministerial Committee may specify; provided that the rate of customs duty shall be specified for every case individually.
(6) The imports of the investment projects shall be subject to the Value Added Tax Act.
(7) Accumulators, tyres, textiles, building materials and corrugated carton shall not be granted any customs privileges.
   
Conditions and safeguards of the period of tax exemption in accordance with the provisions of section 10 (2) , of the Act specified
  11A. The Council of Ministers, upon the recommendation of the Minister, and upon the application of the investor, may extend the period of tax exemption, in accordance with the provisions of section 10(2), of the Act, as to the following conditions and safeguards :-
(a) the strategic project shall be from such strategic projects, as may be governed by a special agreement concluded with Sudan Government, providing for extension of the exemption;
(b) the project shall be from such projects, as may achieve strategic targets for the State, and effectively contribute to increasing the national income;
(c) where the project establishes infra-structures, in the rural areas, in such way, as may effectively contribute to the establishment of specific industries in the area.
   
Similar projects
12 For the purposes of granting privileges, to similar projects, the following standards shall be taken into consideration :-
(a) the invested capital;
(b) the size of employed labour;
(c) the productive capacity of the industry, and animal production projects;
(d) the areas for rain fed, or artificially irrigated by the Nile, or subterraneously;
(e) the site.
   
Land granted to project
   
13.(1)

The Minister, or State Minister, as the case may be, in consultation with the competent bodies, shall specify the appropriate area, for the project, and license the same, in accordance with the sectoral investment map , prepared for this purpose.

(2) The Minister, or the State Minister, as the case may be, upon the approval of the competent bodies, may specify the encouragement price of the land allotted to the project.
   
Import of the project requirements
   
14.(1) The investor shall present, to the Ministry, an application for the import of the project requirements of the means of conveyance, relating to production, and employees service.
(2) The Competent Ministry or the State Ministry shall, within one week, of the date of receipt of the application, study the same with all the bodies concerned.

(3) In case of total, or partial objection, to the import application, the investor shall be notified, in writing, of the reasons of such objection; and the investor shall have the right to appeal, to the Minister, or the State Minister.
(4) The investor shall procure the capital equipage collectively, upon the beginning of the project, or as to such programme, as may coincide with the stages of implementing the project, which are approved by the Ministry, the Competent Ministry or the State Ministry , as the case may be.
   
Fixing the commencement of commercial production, or service activity and exemption from the business profits tax
   
15.(1) The Ministry, or State Ministry, shall fix the date of commencement of commercial production, or practice of service activity, and it may, in order to verify the same, peruse all such documents, as may be necessary, take the field visits, as may be mandatory and viewings, as may be essential therefor.

(2) An investor may object to the decision, concerning the date of commencement of commercial production, or practice of service activity, to the Minister, or State Minister, within fifteen days, of his being notified of such decision; and the Minister, or State Minister shall determine the objection, within fifteen days, of the date of receipt thereof grounded.
(3) The Ministry, or the State Ministry shall notify the Taxes Chambers and the other competent bodies, of the date of commencement of commercial production, or practice of service activity, within one week, as a maximum, of the date of the issue of the decision .
   
 

 

 

 
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