Rebate of duty on goods imported by relief, welfare & church organisations & bodies for free distribution among persons in need.(Section 124 of the Customs and Excise general regulations in SI 154 of 2001).
Who qualifies for this rebate?
Welfare & church organisations & bodies qualify for the rebate. Religious organisations should be designated by the Minister of Finance as relief organisations to enjoy the rebate.
Any international or regional organisation, body or agency which has been designated by the minister as a relief organisation, body or agency.
What goods qualify
under this rebate?
(a) Second hand clothing;
(b) Motor vehicles;
(c) Medicine and medical equipment;
(d) Any other goods as may be approved by the Commissioner.
Exclusions from the rebate are: new clothing, footwear, bed linen and foodstuffs.
How to apply for the rebate?
Any organisation, body or agency wishing to claim a rebate of duty must submit to the Commissioner an application letter detailing the particulars of the goods which it desires to import under the rebate through there responsible officers i.e. (Chairman, Secretary).
An approval by the minister that the organisation is welfare, charitable and registered as such.
The above mentioned written notice, must state that the goods in respect of which the rebate is claimed are being imported solely for free distribution among persons in need.
An undertaking and or declaration must be included in the written notice, to the effect that if the goods are not so distributed they will not be sold or otherwise disposed of without the prior permission of the Commissioner and the payment of such duty as may be due.
Proof of payment of the goods and that the source of funds are from outside the country.
ZIMRA carries out post clearance customs checks on how the goods were disposed of and collect duty if it is found that the goods were not appropriately disposed of as per the requirement of the rebate or no such proof of disposal exists. The goods have to be used for the purpose to which the rebate was granted.
When a charitable organisation wishes to dispose of the goods for which a rebate of duty was granted, authority has to be sort from the Commissioner before disposal and payment of the duty due on the goods to be disposed of. Penalties are chargeable when the goods are disposed of without written consent of the Commissioner.
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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.
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