Re­bate of duty on goods donated to wel­fare or­gan­i­sa­tions in Zim­babwe

The Manica Post - - Business News -

GOODS that are donated to and im­ported by as­so­ci­a­tions and or­gan­i­sa­tions in Zim­babwe which are in­volved in char­i­ta­ble or wel­fare work may come into the coun­try duty free and VAT free in terms of Sec­tion 124 of the Cus­toms and Ex­cise (Gen­eral) Reg­u­la­tions pub­lished in Statu­tory In­stru­ment 154 of 2001. Or­gan­i­sa­tions el­i­gi­ble to en­joy the


◆ Or­gan­i­sa­tions and as­so­ci­a­tions in­volved in char­i­ta­ble or wel­fare work and reg­is­tered with the re­spon­si­ble author­ity be­ing the Depart­ment of So­cial Ser­vices fall­ing un­der the Min­istry of Labour and So­cial Ser­vices.

◆ These or­gan­i­sa­tions should be reg­is­tered un­der the Pri­vate Vol­un­tary Or­gan­i­sa­tions (PVO) Act Chap­ter 17:05 and be in pos­ses­sion of a PVO Num­ber.

Goods that qual­ify

◆ All goods pro­vided they are fully donated.

◆ Ve­hi­cles such as pas­sen­ger type, com­monly known as sedans and sta­tion wagons, pas­sen­ger car­ry­ing ve­hi­cles such as buses, minibuses and the like; and other goods car­ry­ing ve­hi­cles.


The re­bate of duty does not ap­ply in the fol­low­ing cir­cum­stances:

◆ Goods pur­chased from funds ob­tained from lo­cal bank­ing in­sti­tu­tions or from lo­cal branches of bank­ing in­sti­tu­tions reg­is­tered and op­er­at­ing in Zim­babwe whether or not the funds were donated un­less there is proof that the funds were de­posited into lo­cal bank­ing in­sti­tu­tions from a for­eign source in or­der to pur­chase goods for the use of the char­i­ta­ble or­gan­i­sa­tion

◆ Sec­ond hand or used mo­tor ve­hi­cles

◆ Road Trac­tors (“horses” for pulling trail­ers), agri­cul­tural trac­tors, spe­cial pur­pose mo­tor ve­hi­cles such as works trucks, con­crete mix­ers and the like, and mo­tor cy­cles

◆ New cloth­ing, new shoes and new bed linen

◆ All food­stuffs ex­cept where the Min­is­ter has di­rected the Com­mis­sioner Gen­eral to grant the Re­bate

Ap­pli­ca­tion pro­ce­dure

Prior to im­por­ta­tion of the donated goods, the or­gan­i­sa­tion or as­so­ci­a­tion should sub­mit an ap­pli­ca­tion, at the near­est ZIMRA of­fice with writ­ten par­tic­u­lars of:

◆ the ob­jects of the as­so­ci­a­tion or or­gan­i­sa­tion

◆ the goods in re­spect of which a re­bate is sought, which is the full de­scrip­tion of the goods; and

◆ the use to which the goods are to be put; and

◆ ev­i­dence of the do­na­tion, this could be in the form of a cer­tifi­cate of do­na­tion; and

◆ ev­i­dence of pur­chase of goods by a for­eign or­gan­i­sa­tion which is do­nat­ing the goods; and

◆ a dec­la­ra­tion to the ef­fect that the goods are be­ing im­ported solely for the pur­pose of fur­ther­ing the ob­jec­tives of the as­so­ci­a­tion or or­gan­i­sa­tion; and

◆ an un­der­tak­ing that the goods will not be sold or be dis­posed of in Zim­babwe with­out the prior writ­ten per­mis­sion of the Com­mis­sioner and the pay­ment of such duty as maybe due; and

◆ any other details re­quired by the Com­mis­sioner.

◆ The above should be ac­com­pa­nied by the cer­tifi­cate of reg­is­tra­tion with So­cial Ser­vices Depart­ment.

The doc­u­ment con­tain­ing the ob­jec­tives of the as­so­ci­a­tion or or­gan­i­sa­tion, maybe in the form of a trust deed or con­sti­tu­tion or any other doc­u­ment that cre­ates the par­tic­u­lar or­gan­i­sa­tion or as­so­ci­a­tion.

Upon ful­fill­ing the above con­di­tions, a re­bate let­ter will be is­sued by the Com­mis­sioner.

Clear­ance of Goods

The goods should be cleared at the Cus­toms of­fice through which the goods are im­ported. How­ever clear­ance should be done through a ZIMRA reg­is­tered clear­ing agent and all the doc­u­ments re­quired should be at­tached.

Goods en­tered un­der this re­bate should not be dis­posed of within ten years from the date of their en­try un­der such re­bate ex­cept with the writ­ten per­mis­sion of the Com­mis­sioner and pay­ment of the duty due.

Any con­tra­ven­tion of the re­quire­ments may re­sult in the seizure of the goods and the or­gan­i­sa­tion or as­so­ci­a­tion may be dis­qual­i­fied from en­joy­ing the re­bate of duty on fu­ture im­por­ta­tions for a pe­riod of 5 years.

Please Note:

In terms of Statu­tory In­stru­ment 122 of 2017, an im­port li­cence should be pro­duced if sec­ond hand cloth­ing, sec­ond hand shoes, blan­kets and other re­lated prod­ucts are to be im­ported.

Our clients are re­minded to take ad­van­tage of the TAX AMNESTY that is clos­ing on 30 June 2018.

◆ 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: What­sApp line : +263 782 729 862 Visit our web­site : www. Fol­low us on Twit­ter : @Zim­ra_11 Like us on Face­book : www.face­book. com/ZIMRA.11 Send us an e-mail :­mas­ Call us (Head Of­fice) : 04 –758891/5; 790813; 790814; 781345; 751624; 752731 e-TIP : http://ecus­ etip/

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