adminDUTY-free shops are established in terms of section 68 of the Customs and Excise Act [Chapter 23:02]which states that ‘the Commissioner may, by notice in the Gazette, appoint and license such buildings or structures approved by him to be duty-free shops for the warehousing and sale of goods without payment of duty.’
TYPES OF DUTY-FREE SHOPS
Inward duty-free shop
This a duty-free shop which is licensed to sell goods to travellers arriving in Zimbabwe. Travellers are required to produce passports stamped by Immigration Control or air tickets or any evidence that the traveller is arriving in Zimbabwe.
Outward duty-free shop
This is a duty-free shop whose licence authorises the sale of goods to travellers leaving Zimbabwe. The shop is licensed to sell goods only to travellers who produce passports stamped for exit by Immigration, boarding cards or air tickets or any evidence showing that the travellers are departing from Zimbabwe
Temporary duty-free shop
This is a duty-free shop licensed to sell goods during an international conference approved by the Commissioner General of ZIMRA to delegates who are not resident in Zimbabwe but attending such a conference.
Location of duty free shops
Duty free shops are located at ports of entry and exit such as Harare International Airport, Beitbridge Border Post and Joshua Mqabuko Nkomo International Airport.
Licensing of duty free shops
Any person who wishes to operate a duty free shop shall apply to the Commissioner General of the Zimbabwe Revenue Authority stating;
The type of premises to be licensed
- Names and addresses of the directors of the company
- Description and plan of the building
- A letter of authorisation from the Ministry of Finance and Economic Development
Requirements to be met before licencing of premises
The building or structure shall have the doors fitted with suitable appliances for affixing the licensee’s and ZIMRA locks; and
- The building or structure shall have its windows or other apertures adequately secured; and
- The building or structure shall be suitable for the warehousing and sale of goods under bond;
- The operator shall be required to have a security bond and pay the licence fee.
Obligations of the duty free shop operator
The duty free operator shall operate according to terms and conditions set out by the type of duty free shop.
Please note that the Zimbabwe Revenue Authority (ZIMRA) will conduct inspections of the duty free shops regularly.
Disclaimer
This article was compiled by the Zimbabwe Revenue Authority for information purposes only. ZIMRA shall not accept responsibility for loss or damage arising from use of material in this article and no liability will attach to the Zimbabwe Revenue Authority.
To contact ZIMRA:
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 (Head Office) : 04 –758891/5; 790813; 790814; 781345; 751624; 752731.
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