adminis shown below.
Rebate of duty on goods for the mining
industry
It is granted on articles when imported or taken out of bond or purchased from the licensed premises of a manufacturer by a person engaged in the mining industry.
Rebate of duty on goods for the prospecting and research for mineral deposits
Granted on goods which are imported by a person who has entered into a contract with the Government, which is approved by the Commissioner, for the prospecting and search for mineral deposits.
Rebate of duty on materials to be used in the preparation and packaging of fresh produce for export
Granted on such materials as the Commissioner may approve when such materials are imported to be used in the preparation and packaging of fresh produce for export by a person or organisation approved by the Commissioner.
Rebate of duty on goods imported in terms of an agreement entered into pursuant to a special mining lease
Granted on goods which the Secretary for Mines certifies are eligible for a rebate of duty in terms of an agreement in the special mining lease.
Rebate of duty on goods imported temporarily for an approved project
Granted on goods which are temporarily imported by contractors or other persons for completion of approved projects as may have been approved by the minister
Rebate of duty on goods for incorporation in the construction of approved projects
Granted on components or materials for incorporation in the construction of approved projects as may be approved by the minister.
Suspension of duty on goods imported for
specific mine development operations
Suspension of custom duty on goods imported for specific mine development operations is granted if the holder;
l Applies in writing for the suspension to the Commissioner-General,
l Submits with such application information and documents,
l Obtains and submits with application a certificate from the Secretary that the specific goods are eligible for a suspension,
l Provides any other information relating to the specified goods that the Commissioner-General may reasonably request.
Refund of duty on capital goods imported for use in tourist development zones
Granted to an operator of a tourist facility in a tourist development zone on capital goods imported for the purposes of or in connection with that tourist facility.
Rebate of duty on imports covered by a duty- free certificate issued under the export incentive scheme: General Regulations 144B
Granted on capital goods and raw materials specified by the minister to be eligible.
Rebate of duty on goods imported for tourist development zones
Granted on such equipment and machinery as the Commissioner may approve, when such goods are imported for use in a tourism development zone.
Bonded warehouse facility
l Where one can import, e.g. motor vehicles which can only be taken out of bond when you have found a buyer and have raised money for payment of duty (General Regulations 74).
l An importer can warehouse their goods in any licensed bonded warehouse if the proprietor has space. Maximum period to warehouse goods is two years.
Trade agreements so that goods can enter Zimbabwe duty free or at lower rates thus
making them cheaper
A certificate of origin signed by the exporter or manufacturer of the goods and authenticated by the relevant authority.
Trade agreements so that goods can enter importing country duty free or at lower rates thus their prices become competitive
l Available trade agreements are Comesa, Sadc, Zimbabwe-Malawi trade agreement, Zimbabwe-Botswana trade agreement and Zimbabwe-Namibia trade agreement.
l Exporter should be registered under the relevant trade agreement. A certificate of origin signed by the exporter or manufacturer of the goods and authenticated by the relevant authority
Inward processing rebate: S I 59 of 1997
Anyone who wants to import or take out of bond goods for inward processing should first apply and get registered under that facility.
Registered aircraft assembler: S I 18 of 2001
Rebate is granted to a registered assembler on component parts and materials imported or taken out of bond, for use in the assembly of aircraft.
Registered bus assembler: S I 169 of 2004
Rebate is granted to a registered assembler on component parts and materials imported or taken out of bond, for use in the assembly of buses.
Registered electrical manufacturer: S I 378 of 1999
Rebate is granted to a registered manufacturer on component parts and materials imported or taken out of bond, in their completely knocked down state, for use in the manufacture of approved electrical goods.
Registered motor vehicle assembler: S I 13 of 1999
Rebate is granted to a registered motor vehicle assembler on component parts imported or taken out of bond, for use in the assembly of motor vehicles.
Registered tyre manufacturer: S I 265 of 2001
Rebate is granted to a registered manufacturer on materials listed in the 2nd Schedule to the S.I. imported or taken out of bond, for use in the manufacturer of tyres.
Registered pharmaceutical manufacturer: S I 174 of 2005
Rebate is granted to a registered manufacturer on materials imported or taken out of bond, for use in the manufacturer of approved pharmaceutical products.
The seven-day credit facility for importations S I 74 of 2009
Granted by Zimra to approved importer or agent wishing to remove imported goods under the seven-day credit facility upon fulfilment of the prescribed conditions. For more details, reference can be made to Customs and Excise General Regulations which can be purchased from Printflow.
For further information, please contact your nearest Zimra office.
l Article submitted by Zimra’s Legal and Corporate Services Division.
Their contact details are as follows:
Zimbabwe Revenue Authority
Legal and Corporate Services Division
6th Floor, ZB Centre
Cnr First Street/Kwame Nkrumah Avenue
PO Box 4360, Harare
Tel: 04-798879
Fax: 04-774087
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