stance. As far as could be established, the instruction remains in force to this day, and contradicts the AC Declaration. Other mechanisms/processes for promoting free expression and access to information The main principles of the Protocol and Declarations with regard to this theme are as follows: • Besides money and expertise, the Protocol and Declarations outline other mechanisms for promoting free expression and access to information. These include policy harmonisation and development, strengthening of news and information agencies, the pooling of information by States, and the removal of trade and tariff barriers with regard to technology and equipment. The main findings in the analysis are that: • • None of the legislation covered in this study puts in place such mechanisms. Media and communication technology remains subject to taxes and import duties that contribute to making communication and information inaccessible to many. Computers and other electronic equipment used for communication and media production are considered luxury items for importation purposes, and are therefore subject to high import tariffs. Namibia Media Law Audit – report final draft 33