adminvestments and other appointments not being furniture
l Illuminated windows
l Bibles, prayer books, hymn books, pictures, pamphlets, posters, charts, statues of a religious nature, crucifix, church vessels, incense and other religious articles as approved by the Commissioner-General of Zimra.
NB: Please note that this duty-free concession is, however, not extended to furniture like chairs and benches.
Conditions to be met before importation
Any religious organisation that wishes to import goods under this rebate must submit the following documents to their respective Regional Office:
l Application letter to the Commissioner-General of Zimra by the organisation’s pastor or leader;
l Certified copy of the religious organisation’s constitution;
l Proof of physical address in the form of certified copies of title deeds, long lease agreement or utility bills;
l Certified copies of identity documents of two responsible people according to the organisation’s constitution;
l A letter of undertaking or declaration that the goods would be solely for use by the religious organisation and that they are not for resale;
l Pro-forma invoices of the goods to be imported with clear descriptions and quantities.
It should be noted that any additional goods on the consignment that are not specified in the letter of authorisation to clear under this rebate would be liable to duty at the applicable rates. The Zimra Commissioner-General has the power to disapprove any item(s) being imported that do not have a clear and genuine religious character or function.
Conditions on Disposal
If any religious organisation to which this rebate of duty has been granted intends to sell or dispose of any of the goods in any manner whatsoever, they must submit an application to that effect to the Commissioner-General.
Any duty that was rebated, or any such lesser amount as the Commissioner-General of Zimra may determine, will become payable.
l Article submitted by the Zimbabwe Revenue Authority. To contact us: Visit our website: www. zimra.co.zw. Follow us on Twitter: @Zimra_11. Like us on Facebook: www.facebook.com/ZIMRA.11. Send us an e-mail: [email protected]. Call us: 04 –758891/5; 790813; 790814; 781345; 751624; 752731.
Online Reporter