Zimbabwe has implemented the Authorised Economic Operator (AEO) programme in line with international best practice and the Customs and section 216B of the Excise Act [Chapter 23:02].

 

What is an Authorised Economic Operator?

An Authorised Economic Operator is an entity which has been accredited by a Customs Administration and is involved in the International supply chain. An AEO is approved by the Zimbabwe Revenue Authority after demonstrating compliance with fiscal legislation.

Who is eligible for the AEO programme?

Importers, exporters, clearing agents, carriers, consolidators, intermediaries, ports, airports, terminal operators, integrated operators, warehouse, distributors and manufacturers who meet the standards outlined in the governing legislation are legible for the AEO programme.

 

Why launch the AEO Programme

The AEO Programme was necessitated by the need to facilitate trade, reward compliance and enhance international supply chain security.  The programme offers a modern approach through flexible application of Customs and Excise controls.  This is done by categorising operators and rewarding compliant/trusted operators.

 

 

Benefits of AEO status

• Expedited processing and release of shipments
• Priority response to requests for rulings from ZIMRA
• Faster movement of cargo through the Border/Port of entry
• Reduced demurrage and other related costs
• Expedited processes to resolve post-entry or post-clearance inquiries

 

Qualification Criteria

Any person interested in being approved as an AEO shall apply in writing through the nearest ZIMRA office.  The applicant shall meet the following conditions in order to be approved as an AEO entity.

• Be established in Zimbabwe.
• Demonstrate compliance with Fiscal laws and requirements.
• Have a satisfactory system of managing all required documentation pertaining to the business.
• Have proven financial solvency.
• Ensure that there is general maintenance of approved security and safety standards at its business premises.

Obligations of an AEO

 

The AEO entity is required to

• Keep proper records it terms of Fiscal laws and regulations.
• Ensure its members of staff conduct their business in accordance with the procedures of the Customs and Excise Act or any instructions given by the Commissioner General or any of his Officers.
• Ensure a relationship of good faith is maintained by its staff at all times in dealing with the ZIMRA.
• Maintain an accounting system which is in accordance with the Generally Accepted Accounting Practices (GAAP) and which facilitates audit based Customs controls.
• Allow ZIMRA physical and electronic access to the information and documents as provided for in terms of the Customs & Excise Act, Section 223.
• Ensure that its business premises are in conformity with the appropriate security and safety standards.

 

Important Notes

The application for AEO status shall only cover the legal entity of the applicant and will not automatically apply to a group of companies. Note that the AEO status is not automatically granted to the AEO entity`s clearing agent or transporter as they will be required to apply separately for that status.

For maximum benefits to be derived, it would be ideal to have the whole supply chain players,  for example the importer/exporter, the clearing agent, the transporter, the transit shed operator/container depot operator and the distributor the obtain the AEO status.

My Taxes, My Duties: Building my Zimbabwe!!

 

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. 

Statutory Instrument (SI) 150 of 2020 was promulgated on 26 June 2020 to provide regulations and procedures to people who provide information leading to the recovery of revenue from violations of specified Acts administered by the Revenue Authority which include underpayment or non-payment of tax or customs duty.

The information below is aimed at assisting anyone who decides to provide information to Zimra under the Whistle Blower facility.

1. Who qualifies to provide information?

Any person who submits information regarding violations of any Specified Acts administered by the Revenue Authority qualifies but excludes those specified in 2 below.

2. Who is not legible to file a claim?

• an employee of the Revenue Authority or a member of the Revenue Board; or
• a relative of the Revenue Authority employee or a member of the Revenue Board; or
• Information obtained in the exercise of official duties as a Revenue Authority employee or a member of the Revenue Board; or
• a claim filed for reward based on information obtained from an ineligibility person for the purpose of avoiding the rejection of the claim.

3. What type of information may be provided to Zimra?

Information regarding violations of any of the specified Acts administered by the Revenue Authority which leads to recovery of revenue. Examples of violations are under payment or non-payment of tax or customs duty.

4. What type of information may not be provided to Zimra?

Information as defined in the regulations which covers the following-

• Information already in the public domain at the time it is provided to the Commissioner –General.
• Information obtained from a government report, hearing, audit or investigation including audits done by or one behalf of the Auditor –General;
• information already in the custody of the Commissioner – General;
• information obtained by State employees or consultants hired by the State or any board member appointed by the State, during the course of their official duties.

5. What is “Revenue recovered”?

Revenue recovered includes  -

• Taxes or any levies charged in terms of the Income Tax Act (Chapter 23:06)
• Capital gains tax charged in terms of the VAT Act (Chapter 23:12)
• Value added tax charged in terms of the VAT Act (Chapter 23:12)
• Customs and excise duty in terms of the Customs and Excise Act (Chapter23:02)

When calculating the reward for information “revenue recovered” excludes

(i) interest, fines and penalties;

(ii) penalties in the form of forfeiture by the State;

(iii) assessed income tax, capital gains tax, customs duty and value added tax under appeal;

6. Conditions for payment of reward

Reward is paid to the person making the claim subject to satisfaction with the following conditions-

• The original information supplied contributes directly to the revenue actually recovered
• The payment of the reward is funded from proceeds of revenue actually recovered.
• The person was not involved in the planning and initiation of the actions that led to the violations of the Scheduled Acts in terms of which the claim is being made.
• The information on which the reward is based shall be submitted to Revenue Authority under penalty of perjury;
• That the claim for reward under section 34B of the Act must be accompanied by an original signed declaration under perjury, as follows-

“I declared under penalty of perjury that I have examined this application, my accompanying statement, and such application is true, correct, and complete, to the best of my knowledge and belief,”

• Each individual person under penalty of perjury must sign claims filed by more than one claimant (joint claims).
• The Revenue Authority shall deem the original declaration in (e) above to cover any subsequent information submitted by the person making the claim.
• The Commissioner – General shall raise assessments and pay ten per centum of the actual revenue recovered within forty-five days after the date of the recovery.

7. Documentation required for making a claim

(a) Claim to be done on Application For Reward For Original Information [Form RFI 1]

(b) Supporting documents where available;

(c) Supporting statements explaining the information provided or where it can be accessed.

8. Under what circumstances can a claim for reward be amended?

If a claimant files a claim for reward that

• does not include specific and credible information as specified in the second schedule of the regulations.
• is based on information that was not submitted under penalty of perjury as required by section 9(e) of the regulations aforementioned regulations, the Revenue Authority shall notify the person of the deficiencies and provide the person an opportunity to amend the claim for reward.

9. What is the quantum of the reward offered?

The reward granted to a person for the supply of original information shall be ten percent (10%) of the revenue actually recovered.

10. Confidentiality of claimant and disclosure of information

The Authority will use its best efforts to protect the identity of any person providing information in terms of these regulations within the provisions of the Scheduled Acts it administers.

11. Indicate where they are supposed to submit the information.
12. Explain whether they can phone using the whistle-blower facility numbers.

 Potential informants can obtain further information at the ZIMRA Whistleblowing Office on the following email address and phone numbers:

This email address is being protected from spambots. You need JavaScript enabled to view it.

Telephone: (0242) 750126

COVID 19 is real. Always remember to sanitise, wash your hands with water and soap. Stay safe.

My Taxes, My Duties: Building my Zimbabwe!!

The Zimbabwe Revenue Authority (ZIMRA) hereby informs its valued clients that Transfer Pricing Practise Notes that are to be used in conjunction with our Transfer Pricing  legislation as outlined in Section 98B, as read with the 35th Schedule of the Income Tax Act (Chapter 23:06), are now available for reference and download on the ZIMRA website: https://www.zimra.co.zw

Please note that:

• jurisdictions that have been classified as beneficial tax jurisdictions by the Commissioner, have been uploaded on the ZIMRA website in line with section 98B (4)
• in terms of Section 98B (6), the Transfer Pricing return, (ITF 12C2) is also available for declaration of details of the controlled transactions for each tax year as an attachment to the company tax return, ITF 12C
• Statutory Instrument 109 of 2019, titled “Income Tax (Transfer Pricing Documentation) Regulations, 2019” is on the ZIMRA website for ease of reference.

ZIMRA urges its valued clients to comply with all requirements and avoid penalties and unnecessary costs.

My Taxes, My Duties: Building my Zimbabwe!!

 

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. 

Value added tax Value Added Tax (VAT) is an invoice based tax. The tax invoice generated on both cash and credit transactions is the source document. Registered Operators are allowed to deduct the VAT incurred on business expenses (input tax) from the VAT collected on the supplies made by the business. The VAT claim should be according to the currency tendered in the dual system. It is important to note that the deductions are only permissible when one holds a valid tax invoice.   What is a tax invoice? In section 2 of the VAT Act (Chapter 23:12) “tax invoice” or "fiscal tax invoice", means a document issued by a registered operator, or printed by a fiscalised electronic register or fiscal memory device used by a registered operator, when they make a sale.   Mandatory features of a tax invoice. The VAT Act (Chapter 23:12) in section 20 (4) prescribes the features that should be contained on a tax invoice. The following details should be reflected on tax invoice for it to be considered valid: a)    The words “tax invoice” should be in a prominent place; b)    the name, address and VAT registration number of the supplier; c)     the name and address of the recipient and if recipient is a registered operator, the VAT registration number of the recipient; d)    an individual serialised number and the date upon which the tax invoice is issued; e)    a description of the goods or services supplied; f)     the quantity or volume of the goods or services supplied; g)     Price and VAT charged Please note: ·         It is important to have the VAT invoice correctly reflecting the transaction currency for the price and VAT charged.   Claiming of a VAT refund In terms of Section 15(2) of the VAT Act, no deduction of input tax shall be made, unless a valid tax invoice or debit note or credit note in relation to that supply has been provided in accordance with Section 20(4) of the VAT Act, Section 4(a) of the Finance Act and section 38 (6) of the VAT Act. Where input tax is claimed using a tax invoice that does not meet the specifications listed in section 20(4) of the VAT Act, the input tax claim shall be disallowed in full. In circumstances where a refund is processed based on an invalid invoice, a penalty of the amount equal to the refund will be charged in terms of Section 39(2) of the same Act. Please note that an additional tax will be imposed where the registered operator fails to comply with the requirements of the VAT Act with the intention to obtain an undue refund. This is in terms of Section 66 (1). Such tax shall be an amount equal to the amount of undue refund   COVID 19 is real. Always remember to sanitise, wash your hands with water and soap. Stay safe. My Taxes, My Duties: Building my Zimbabwe!!   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. zimra.co.zw Follow us on Twitter                 :  @Zimra_11 Like us on Facebook                 :   www.facebook.com/ZIMRA.ZW Send us an e-mail                      :  This email address is being protected from spambots. You need JavaScript enabled to view it./webmaster@zimra.co.zw Call us (Head Office)                    :   0242 –758891/5; 790813; 790814; 781345; 751624; 752731 e-TIP                                           : http://ecustoms.zimra.co.zw/etip

The Zimbabwe Revenue Authority (ZIMRA) wishes to inform the public that in an effort to eradicate tax and duty evasion it operates a whistle-blower facility. Under this facility, ZIMRA rewards legitimate whistle-blowers (informants) on cases relating to tax evasion as guided by Section 34B of the Revenue Authority Act (Chapter 23:11) as read with Statutory Instrument 150 of 2020.

Statutory Instrument 150 of 2020 which was gazetted on 26 June 2020, regulates the payment of rewards to informants upon whistle blowing and recovery of revenue. The reward is calculated at 10% of the revenue that is actually paid by the taxpayer to ZIMRA, in settlement of a liability that is established using the information supplied by the informant.

1. Who can report a case to ZIMRA?

Any individual can report a case for the purposes of whistle-blowing except the following:

1. An employee of ZIMRA or its Board members
2. A near relative (as defined in section 34B of the Revenue Authority Act) of a ZIMRA  employee or Board member
3. Anyone whose information was obtained from the persons mentioned in (a) and (b) above.

1. Information not eligible for a reward under the whistle-blower facility

Information :

1. already in the public domain at the time it is reported, for example, in the press, on the internet or any other public online domains.
2. obtained from a government report, hearing, audit or investigation including audits done by or on behalf of the Auditor General.
3. already in the custody of the ZIMRA Commissioner-General.
4. obtained by State employees or consultants hired by the State or any board member appointed by the State during the course of their official duties.

1. How to report a case

Information reported for a reward by an eligible person should be done through completion of form RFI 1 which is prescribed in the second schedule to Statutory Instrument 150 of 2020. The form is obtainable from the ZIMRA Whistle Blowing Office after detailed conditions of accepting a case have been fully explained to a potential informant.

If the information provided leads to the recovery of taxes, a monetary reward of 10% shall be paid to the informant. The reward is funded from the amount actually paid by the taxpayer towards the debt established from the specific information supplied by the informant.

Please note that for purposes of calculating the 10% reward, the established debt will not include any penalties, interest and fines so raised by the Commissioner-General.

Where the taxpayer reported on by the informant disagrees with the established debt and makes an appeal either internally with the Authority, or with the Courts, no reward will be processed for the informant until the appeal process is finalized. Where the recovery of tax is in the form of goods and these goods are eventually forfeited to the State, no reward will be paid.

The provision of false information or misrepresentation by informants is an offence which attracts a fine not exceeding level seven or imprisonment for a period not exceeding two years or both such fine and such imprisonment.

ZIMRA undertakes to protect the identity of the informants at all times as provided for in the secrecy provisions of the Revenue Authority Act.

Please be advised that ZIMRA is in the process of fully automating the whistle blower facility. The public will be informed of changes in reporting information under the automated environment.

Potential informants can obtain further information by contacting the ZIMRA Whistle-blower Office on the following email address and contact telephone number.

This email address is being protected from spambots. You need JavaScript enabled to view it.

Telephone No. (0242) 750126

My taxes, My duties: Building my Zimbabwe!

Statutory Instrument (SI) 68 of 2019 was promulgated on 15 March 2019 to provide for a rebate of duty on motor vehicles imported under the Health Services Vehicle loan scheme with effect from 01 January 2019.

1. Who qualifies for the rebate

A serving Public Health Worker below the Deputy Director Grade in Zimbabwe who has been employed by the Health Service Board and Granted Aided Health Facilities for a period of not less than two years and not undergoing any disciplinary proceeding or on full time Manpower Development Leave.

2. What kind of vehicles can be imported under this rebate

The rebate shall apply to vehicles, which are imported or taken out of bond when they are aged 10 years or less from the date of manufacture and principally designed for transport of persons such as sedans, double cabs, extra cabs and pickup trucks (single cabs).

3. Categories persons who qualify under the rebate and conditions thereof

• Junior doctors who have been in service for a period of less than two years.
• Conditions for grant of rebate
• Submission of documentation listed in clauses 4.1 to 4.6 below.

 

• Serving public health workers who have been in service for a period of not less than two years.

• Conditions for grant of the rebate;
• Vehicle to be procured using a loan from Health Service Vehicle Scheme managed by CMED.
• The vehicle should be under 10 years old when it is imported or taken out of bond.
• Vehicle intended solely for the private use of the Serving health worker and not for commercial or trade purposes
• The maximum amounts that can be accessed from CMED is as follows:

 

Grade of Senior Health Worker	Maximum amount US$
E1 and below	3 500.00
E2 – E3	7 500.00
E4 – E5	15 000.00
F	30 000.00

 

• The senior servant should have served for a continuous period of not less than two years in the Public Health Service Board and Grant Aided Health Facilities.
• The rebate shall be granted on one vehicle once in five years

4. Rebate of duty shall be granted on production of the following documentation:
   • An application letter to be considered as a beneficiary in terms of this section;
   • Recommendation letter from the Secretary responsible for Health confirming employment as stated in subsections (2) and (3);
   • Approval letter from secretary responsible for Finance and Economic Development;
   • A copy of the intended beneficiary public health worker’s driver’s licence;
   • A proforma and a bill of lading for the motor vehicle being imported;
   • Approval letter from CMED (Private) Limited for the loan availed under the CMED Health Service Vehicle Loan Scheme.

My Taxes, My Duties: Building my Zimbabwe!!

 

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. 

Local authorities can import certain goods duty free in terms of Section 137 of the Customs and Excise (General) Regulations 2001 published in statutory instrument 154 of 2001, which provides for the Rebate of duty on goods donated to local authorities.

1. WHO QUALIFIES FOR THIS REBATE?

This rebate is granted to any local authority that is domiciled in Zimbabwe and covers all such municipalities and councils (urban, rural or district) that fall under the Ministry of Local Government, Rural and Urban Development.

1. WHICH GOODS QUALIFY FOR REBATE?

The rebate is granted on approved goods that will have been donated to and imported by or for the prospective local authority under such conditions as the Commissioner may in each case fix.

1. REQUIREMENTS

Any local authority wishing to claim a rebate of duty in terms of this section shall make an application therefore to the Commissioner in writing, submitting—

1. Certificate from the Ministry of Local Government, Rural and Urban Development confirming the donation; and
2. Details of the goods in respect of which a rebate is sought; and

• iii. The use to which the goods are to be put.

1. A written undertaking by the Town Clerk, or Executive Mayor, or Chief Executive Officer that the goods will not be sold or disposed of in Zimbabwe without the prior written permission of the Commissioner and payment of duty due.

1. CONDITIONS FOR THE GRANTING OF THE REBATE

The rebate of duty is granted under the following conditions.

1. The goods should be for use by the local authority
2. The goods should not be sold or otherwise disposed of within 5 years of the date of entry under rebate, without prior approval of the Commissioner

• iii. If any of the goods are to be sold or otherwise disposed of, the duty that was payable at the time of importation shall become due and payable

1. Any additional/unapproved goods on the consignment that are not specified in the rebate letter shall be liable to duty at the applicable rates.

Note:

1. The Commissioner may remit the duty on any goods under rebate in terms of this section which are proved to his satisfaction to have, as a result of an accident, been damaged beyond economical repair.
2. If any goods are dealt with or disposed of without prior approval of the Commissioner, they shall be liable to seizure.

 

COVID 19 is real. Always remember to sanitise, wash your hands with water and soap. Stay safe.

My Taxes, My Duties: Building my Zimbabwe!!

 

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. 

A Tax Clearance Certificate is a certificate issued by the Commissioner General of the Zimbabwe Revenue Authority (ZIMRA), to a person liable to pay tax, provided that the taxpayer’s tax position is satisfactory. Purpose of a tax clearance Tax clearances enhances business compliance profile as the taxpayer deals with other businesses.     Benefits of having a Tax Clearance Certificate No 10% Withholding Tax is deducted when payments are made for goods and services supplied. No Presumptive Tax will be levied on importations. Tax clearance is required when bidding for tenders. A Tax Clearance Certificate is a pre-requisite when applying for licences issued by local authorities. Business counterparts have confidence in doing business with compliant taxpayers.    What is required to obtain a Tax Clearance Certificate? Client should have registered with ZIMRA in terms of Section 42, of the Income Tax Act. The client must furnish all statutory returns required to be submitted under all Acts administered by ZIMRA, or making satisfactory arrangements with ZIMRA for the furnishing of such returns. The client must have paid the taxes due in terms of all the Acts administered by ZIMRA. Clients with outstanding tax obligations must approach ZIMRA for approved arrangements before making the application.    Who should apply for a Tax Clearance Certificate? The Public Officer of the company, or an individual duly authorised in writing to represent the following: ·       A company ·       Trader ·       Partnership ·       Cooperative ·       Individuals    How to access a Tax Clearance Certificate? The Tax Clearance Certificate is now accessible on the ZIMRA e-services portal using the following steps: Log on to the e-services portal http://efiling.zimra.co.zw Click on “Manage Services” and select “Submissions” Click the arrow on “General Tax Clearance” Click “Submit” Allow a few seconds for the system to update the status Click “My History” then “My Submissions” to check for your Tax Clearance Certificate If status says “Committed”, it means you have successfully obtained an online tax clearance certificate (ITF 263) Click “View Document” to view and print the Tax Clearance Certificate (ITF 263) If the status is “Failed” then contact the nearest ZIMRA office for assistance   How to verify Tax Clearance Certificate validity If in doubt about the authenticity of a Tax Clearance Certificate, one can verify by using the link below: Type http://efiling.zimra.co.zw on your Internet browser Under e-services, click on “Validate Tax Certificate” Enter the Business Partner Number (BPN) on the tax certificate in the BPN field Enter the “Authentication Code” as it appears on the tax certificate in the code field Type the “Code” for the image as shown in the field available Click “Verify Certificate” For a valid Tax Clearance Certificate, the details that will appear on the Internet page are the same as those on the Certificate being verified.   NB: No charges for a Tax Clearance Certificate Please note that NO FEE is charged for the issuance of the Tax Clearance Certificates. Clients are therefore, encouraged to report to the Police or ZIMRA offices any incidents of payments purported to be for ZIMRA or ZIMRA staff to obtain the Tax Clearance Certificate.   COVID 19 is real. Always remember to sanitise, wash your hands with water and soap. Stay safe. My Taxes, My Duties: Building my Zimbabwe!!   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. zimra.co.zw Follow us on Twitter                 :  @Zimra_11 Like us on Facebook                 :   www.facebook.com/ZIMRA.ZW Send us an e-mail                      :  This email address is being protected from spambots. You need JavaScript enabled to view it./webmaster@zimra.co.zw Call us (Head Office)                    :   0242 –758891/5; 790813; 790814; 781345; 751624; 752731 e-TIP                                           : http://ecustoms.zimra.co.zw/etip

COVID essential goods can be imported without an import licence. In an effort to ensure availability of products required in fighting the COVID -19 pandemic, the Government promulgated Statutory Instrument number 90 of 2020 on 17 April 2020. This instrument provides for the importation of COVID essential goods without an import licence. The schedule below shows that goods that are on Open General Import Licence and do not have restrictions on importation.

PRODUCT DESCRIPTION	TARIFF CODE
1.     Goggles protective, Wraparound, Soft Frame, Indirect Vent.	9004.90
2.     Alcohol– based Hand Washing Rub, Gel bottle	2207.10
3.     Alcohol- based Hand Sanitizer	3808.94
4.     Tyvek Suit, Gown, AAMI level 3, Non- sterile, S=Disp. Size  M	6210.10
5.     Latex Glove Examination, Nitrile, pf, size M	3926.20
6.     Mask Surgical, type IIR, level 2, s.u. non sterile, earloop, size M	6307.90/ 9020.00
7.     Respirator, mask, FFP2/N95, type IIR, s.u. , unvalved, Noseclip	9019.20
8.     Face Shield, Clear Plastic, Disp.	3926.20
9.     Thermometer, Infrared, No Contact, Handheld	9025.19/ 9022.19
10.  Heavy Duty Gloves	3926.20/ 4015.11/ 4015.19/ 6116.10/ 6216.00
11.  Knapsack Sprayer, Manual Pump,
12.  Gumboots
13.  Aprons, Plastics Disposable	6210.10
	6506.00
14.  Theatre Caps
15.  Liquid Soap	3401.3000
16.  Tapped Buckets (Veronica Bucket) , Elbow / Wrist Controlled tap
17.  Bin Liners	3920, 3921, 3923
18.  Sodium Hypochlorite solution	3004.2000
19.  Methylated Spirit
20.  Plastic Bins,	3920, 3921, 3923
21.  Ethanol
22.  Paracetamol Tablets, Oral Liquid Preparations and Sterile Dosage Forms	3004.2000
23.  Ceftriaxone Injection
24.  Azithromycin Tablets and  Suspensions
25.  Chloroquine or Hydroxychloroquine	3004.5090
26.  Lopinavir/ Rotinavir
27.  Interferon Alpha 2b
28.  Remdesivir
29.  Vitamin C Tablets
30.  Amoxylin	3004.1000
31.  Chlorine
32.  Caustic Soda
33.  Agriculture Lime
34.  Whitewash
35.  Bacille Calmette Guerim (BCG)
36.  Vaccine Injection and Oral
37.  Human Blood, Blood Fractions Products
38.  Disinfectants containing Organic Acids -          Surfactants -          Sodium Hypochlorite

Exportation of products

Please note that the aforementioned Statutory Instrument also regulates exportation of the Pharmaceutical, Medicinal and Personal Protective Equipment (PPEs) products listed in the schedule above. Please be guided that an export permit from the Ministry of Health and Child Care through the Medicines Control Authority of Zimbabwe (MCAZ) is required on exportation of medicines/ drugs specified in the schedule above.

In addition, an export licence is required on exportation of pharmaceutical, medicinal and PPEs products listed in schedule above .The licence is issued by the Ministry of Industry and Commerce. Please note that goods without the necessary export permits and export licences will be detained at the exit points pending production of such. All exporters are therefore urged to acquire export permits and licences to avoid inconveniences at the time of clearance and exportation.

My Taxes, My Duties: Building my Zimbabwe!!

 

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.