Duty on ma­te­ri­als for train­ing the blind

Chronicle (Zimbabwe) - - Business -

THE Cus­toms and Ex­cise (Gen­eral) Reg­u­la­tions, 2001 as pub­lished in Statu­tory In­stru­ment 154 of 2001, pro­vides for a re­bate of duty on se­lected im­ported ma­te­ri­als to be used in oc­cu­pa­tional ther­apy or for the oc­cu­pa­tional train­ing of the blind. This means that such ma­te­ri­als can be im­ported by a pub­lic body, as­so­ci­a­tion or in­sti­tu­tion recog­nised by the Min­is­ter of Fi­nance and Eco­nomic De­vel­op­ment, duty-free and Value Added Tax (VAT) free. Who qual­i­fies? A pub­lic body, as­so­ci­a­tion or in­sti­tu­tion in­volved in oc­cu­pa­tional ther­apy or oc­cu­pa­tional train­ing of the blind ap­proved by the Min­is­ter of Fi­nance and Eco­nomic De­vel­op­ment.

Or­gan­i­sa­tions that deal with oc­cu­pa­tional ther­apy

Pe­di­atric oc­cu­pa­tional ther­apy cen­tres

Acute care hos­pi­tals In-pa­tient re­ha­bil­i­ta­tion cen­tres that help in re­cov­ery and adap­ta­tion for peo­ple with dis­abil­i­ties

Re­ha­bil­i­ta­tion cen­tres treat­ing stroke, spinal cord in­juries, and head in­juries Home health cen­tres Spe­cial­ist as­sess­ment and pro­duc­tive ag­ing cen­tres Goods that qual­ify The ma­te­ri­als that qual­ify un­der this re­bate in­clude con­sum­ables from which some­thing is made.

The fol­low­ing ma­te­ri­als are com­monly im­ported for use in oc­cu­pa­tional ther­apy and may be im­ported un­der re­bate: Canes - walk­ing sticks for the blind Pros­thetic eyes - ar­ti­fi­cial re­place­ment eyes to re­tain the shape of the face

Pros­thetic and or­tho­pe­dic equip­ment namely; ar­ti­fi­cial feet and hands, knee and hip joints, and el­bow units

Ma­te­ri­als for man­u­fac­ture of or­tho­pe­dic equip­ment namely; rais­ings and glues, fi­bre glass, car­bon fi­bre, and hard form.

Ma­te­ri­als for leather­work, pa­per­work, raf­fia work, rug mak­ing and needle­work as well as paints, cot­tons, yarn and string.

Please note that tools like POP cut­ters, im­ple­ments and equip­ment such as weav­ing looms, weld­ing ma­chines and ovens do NOT qual­ify for this re­bate. Pro­ce­dure for clear­ance The Chair­man, Sec­re­tary or the re­spon­si­ble of­fi­cer of the or­gan­i­sa­tion wish­ing to en­joy this re­bate must sub­mit the fol­low­ing doc­u­ments to their near­est ZIMRA Re­gional Of­fice:

Writ­ten ap­pli­ca­tion let­ter ad­dressed to the Com­mis­sioner Gen­eral

Cer­ti­fied copy of the re­li­gious or­gan­i­sa­tion’s con­sti­tu­tion

Proof of phys­i­cal ad­dress in the form of cer­ti­fied copies of ti­tle deeds or long lease agree­ment and util­ity bills

Let­ter of un­der­tak­ing that the goods so im­ported would be solely for use by the or­gan­i­sa­tion and would not be sold or dis­posed of

A com­pre­hen­sive list of the goods; and

Pro­forma in­voice for 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 will be li­able to duty at the ap­pli­ca­ble rates. Con­di­tions on dis­posal If any of the goods are to be sold or oth­er­wise dis­posed of, the duty that was payable at the time of im­por­ta­tion of the goods be­comes due and payable; and the or­gan­i­sa­tion must seek the ZIMRA Com­mis­sioner Gen­eral’s ap­proval prior to dis­posal. 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.

Re­port cor­rupt ac­tiv­i­ties anony­mously by call­ing: Toll Free Econet Line: 0808 190 Toll Free Tele­cel Line: 0732 880 880 What­sApp: 0772 135 690 E-Mail: zim­raan­ti­cor­rup­tion@gmail. com <mailto:zim­raan­ti­cor­rup­tion@ gmail.com>#REPORTTAXANDDUTYCORRUPTION

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