Social fee

(1) Notwithstanding any provision of this Act or any other law to the contrary, there shall be charged a social fee on the value of goods and services imported into a CFZ at such rate as may be prescribed by the Minister by Order made under this section, after consultation with the NFZA, and until such time as the order aforesaid is made by the Minister, the rate of social fee in force immediately before the commencement of this Act shall continue to apply. (2) The Comptroller of Customs shall be responsible for the collection of the social fee levied on imports under this section. (3) For the purpose of collecting and enforcing the payment of the social fee levied under this section, the Customs Regulation Act and any Regulations made thereunder relating to the importation of goods shall apply in the same manner as if the fee were a duty of customs. CAP. 49. 24 (4) The social fee levied under this section shall become due and payable at the time when the goods are entered and shall be paid by the importer. (5) The social fee levied under this section shall be used exclusively for sports and educational development, for the provision of health and other social services provided by the Government and for the alleviation of poverty. (6) The social fee levied under this section shall also be payable on imports from one CFZ to another CFZ provided that no goods shall be moved from one CFZ to another CFZ without the written approval of the Ministry of Finance. CFZ.