In terms of Section 140 of the Customs and Excise (General) Regulations, a rebate of duty may be granted on goods imported temporarily for a project approved by the responsible minister. This is subject to prescribed conditions which include:
- The rebate covers goods temporarily imported by contractors for the completion of such approved projects.
- The rebate does not apply to goods intended for consumption or incorporation in the completed structure.
- No person to whom a rebate of duty has been granted shall sell, offer or display for sale, lease, hire, lend, pledge or in any manner dispose of to any other person any goods in respect of which such rebate has been granted, without the prior written permission of the Commissioner General of the Zimbabwe Revenue Authority (ZIMRA), hereinafter called Commissioner, and payment of the full duty of the goods.
- Any goods which remain in Zimbabwe after the completion of the project without prior written authority to stay from the Commissioner, or payment of duty determined on importation, shall be liable to seizure.
For incorporation in the construction
Section 141 of the Customs and Excise (General) Regulations deals with rebate of duty on goods for incorporation in the construction of approved projects. This rebate is granted on goods imported into Zimbabwe which shall form permanent part of an approved project, but excludes such goods obtained locally. If the goods imported under this section are not used in the construction of the approved project, the duty rebated shall become due and payable in full.
Goods that do not qualify under the above two rebates
Goods such as packaging materials, spares and other accessories, all other goods and consumables, which do not form a permanent part of the finished project, do not qualify under the rebates. Duty should, therefore, be paid on goods which do not qualify.