COPYRIGHT: SUBSIDIARY LEGISLATION
COPYRIGHT (LEVY ON STORAGE DEVICES) REGULATIONS
ARRANGEMENT OF REGULATIONS
REGULATION
1. Citation
2. Interpretation
3. Levy on devices
4. Payment of levy
5. Collection of levy
6. Registration of importers and manufacturers
7. Distribution of levy
8. Exemption from levy payment
9. Refund of a levy
10. Record keeping
11. Confiscation and sealing of premises
12. Offences and penalty
FIRST SCHEDULE
SECOND SCHEDULE
THIRD SCHEDULE
G.N. 1/2018
COPYRIGHT (LEVY ON STORAGE DEVICES) REGULATIONS
under s. 102 (4)
These Regulations may be cited as the Copyright (Levy on Storage Devices) Regulations.
In these Regulations, unless the context otherwise requires—
“device” means a device for digital storage of copyright material;
“Fund” means the Copyright Fund established under section 98 of the Act;
“levy” means the levy imposed on devices pursuant to section 102 of the Act and regulation 3;
“Minister” means Minister responsible for Finance; and
“Society” means the Copyright Society of Malawi established under section 4 of the Act.
(1) Pursuant to section 102, the Minister shall impose a levy on devices listed in the First Schedule.
(2) The Minister may, on recommendation of the Society, vary the list of copy devices in the First Schedule or the levy payable on such devices.
The levy payable under these Regulations shall be paid by—
(a) a manufacturer of storage device material in the case of materials manufactured or produced or assembled in Malawi; and
(b) an importer of storage devices at the point of entry into Malawi.
The levy shall be collected by the Authority responsible for collection of levies and deposited into the Fund.
6. Registration of importers and manufacturers
(1) The Society shall develop and implement a system of voluntary registration of importers or manufactures of digital storage devices and equipment used for reproduction including merchant which assembles devices in Malawi.
(2) The application form for registration shall be in the form in the Second Schedule.
(3) Only registered importers or manufacturer shall be entitled to a refund in accordance with section 102 (2) of the Act.
(1) The Society shall pay appropriate remuneration due to an author or an association entitled thereto out of the levy collected under these regulations.
(2) The remuneration shall be distributed in accordance with procedures for distribution of royalties or other remuneration set by the Society as follows —
(a) 10 per cent for administration distributed as follows—
(i) 5 per cent to the revenue collection authority; and
(ii) 5 per cent to the Malawi Government through Ministry of Finance;
(b) the remaining 90 per cent shall be distributed as follows—
(i) 20 per cent for the Society’s enforcement activities and administration;
(ii) 10 per cent to the Fund;
(iii) 30 per cent for musical works;
(iv) 15 per cent for audio-visual works; and
(v) 15 per cent for literary works.
(3) The Society shall further distribute the remuneration for musical, audio-visual and literary works in accordance with the Distribution Rules of the Society.
8. Exemption from levy payment
(1) The following shall not be subject to the levy—
(a) materials manufactured in Malawi for purposes of export; and
(b) institutions that represent persons with disability as may be approved by the Minister.
(2) A manufacturer or importer of devices that fall under subparagraph (1), shall apply to the Minister for exemption from levy payment to export or import such devices or materials to manufacture the devices.
(1) A manufacturer or importer of a device to which a levy is applied shall be entitled to a refund where evidence is presented to show that the placing of the device on the market is for commercial purposes and not for consumers, in accordance with section 102 (2) of the Act.
(2) The application for a refund shall be made in the form in the Third Schedule.
(3) The Society shall make the refund where the evidence presented under subparagraph (1) is in accordance with section 102 (2) of the Act.
(1) All persons engaged in the manufacturing, assembling or importation of any material for which a levy has been prescribed in the First Schedule shall keep records and make periodic returns as may be required by the Society.
(2) The records referred to in subparagraph (1) shall be made available for inspection by inspectors of the Society or any authorized person.
(3) All persons engaged in the manufacture, assembling or importation of any material for which a levy has been prescribed shall grant access to the inspectors to carry out inspection of their premises.
11. Confiscation and sealing of premises
(1) Where no exemption has been granted, the…
Members-only content
Continue reading this exclusive content by subscribing to one of our membership plans.