Competent Authority Office - Exchange of Information

Contact Details of Competent Authorities (or Their Authorised Representatives) for Exchange of Information, Tax Treaties and Mutual Agreement Procedure for Zimbabwe

Name: Ms. Regina Chinamasa

Governmental Agency: Zimbabwe Revenue Authority

EOI Function / Role: Competent Authority

Full address: 6th Floor ZB Centre, Corner First Street and Kwame Nkrumah Avenue, Harare

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Telephone: +263 242 792317

Language skills: English

 

Name: Mr. Misheck Govha

Governmental Agency: Zimbabwe Revenue Authority

EOI Function / Role: Authorised Competent Authority Representative

Full address: 6th Floor ZB Centre, Corner First Street and Kwame Nkrumah Avenue, Harare

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Telephone: +263 712 424 756

Language skills: English

 

Name: Mr. Gladman Njanji

Governmental Agency: Zimbabwe Revenue Authority

EOI Function / Role: Authorised Contact Point

Full address: 6th Floor ZB Centre, Corner First Street and Kwame Nkrumah Avenue, Harare

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Telephone: +263 719 567 475

Language skills: English

 

Name: Mrs. Inzwirashe C. Muwonwa

Governmental Agency: Zimbabwe Revenue Authority

EOI Function / Role: National Contact Point

Full address: 6th Floor ZB Centre, Corner First Street and Kwame Nkrumah Avenue, Harare

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Telephone: +263 712 903 816/ +263 775 007 277

Language skills: English

Who qualifies for the suspension of duty? The suspension is granted to individuals (including their spouses and children) who has previously resided or has been employed in Zimbabwe and is returning to Zimbabwe after having resided outside Zimbabwe for a period of not less than two years. What does the suspension of duty mean? The qualifying vehicles will be imported into the country duty free but VAT will be charged. Only vehicles with values not more than $40 000.00 will pay VAT and those with values more than US$40 000.00 will pay duty on the excess amount. Type of vehicles that can be imported under the suspension of duty? An immigrant can import one vehicle for personal use and not for commercial purposes. The qualifying vehicles are listed in the Statutory Instrument 10 of 2022. Please Note: No person under the age of 16 is allowed to import a vehicle under the suspension. What conditions should be met at the time of importation The vehicle should have been owned by the immigrant six months prior to the time of his/her arrival The vehicle must also be in physical existence and fully paid for by the immigrant before the time of arrival. The value of the vehicle must not exceed US$40 000.00 What is time of arrival? 1.      For an immigrant who has previously resided or has been employed in Zimbabwe and who:- i)       has been on a course of study, is the first occasion on which the immigrant returns to Zimbabwe after successfully completing such course of study; or ii)         has been on contract of employment, is the first occasion on which the immigrant returns to Zimbabwe after the expiry of such contract; or iii)      has been on an extended absence for any other reason, is the first occasion on which the immigrant returns to Zimbabwe: 2.      For a former resident who enters Zimbabwe as a visitor and does not depart from Zimbabwe shall be deemed to be the first occasion on which the immigrant imports the vehicle within three months from the grant of the permanent returning resident status. What documents does one need to submit to be considered for the immigrant`s suspension? Proof of employment or residence permit Proof that one has completed studies for a person who has been pursuing studies Proof that one has terminated contract of employment for a person who has been on a contract of employment Proof of absence from Zimbabwe for a person who has been on an extended absence from Zimbabwe A declaration on prescribed form stating that the effects and other goods were owned by the immigrant at the time of arrival and at their time of importation A declaration stating that a suspension has not been granted to him/her in respect of a motor vehicle during the previous four years A declaration that the vehicle is intended for the immigrant’s own use in Zimbabwe and will not be used for trade or commercial purposes A written undertaking that the vehicle will not be sold or disposed of in any manner and that the immigrant shall not leave Zimbabwe for a period of more than six months within 24 months of arrival A written undertaking to pay such duty as may become due if one decides to sell or dispose of in any manner or if  he/she decides to leave Zimbabwe for a period of more than six months within 24 months of clearance A written undertaking to notify the Commissioner General of ZIMRA of any change in residential address within 14 days of the change of address Satisfactory evidence relating to the acquisition, ownership or purchase of the goods Conditions on vehicle cleared under Immigrants’ Suspension? The immigrant shall not sell or dispose of in any manner or display for sale the vehicle in respect of which such suspension was granted within 24 months after the date of being granted such rebate unless:- (a)   written permission is granted by the Commissioner General of ZIMRA and (b)   the duty which would have been payable at the time of granting the suspension is paid 2.    Any immigrant to whom a suspension of duty has been granted shall for a period of two years after the granting of the suspension— (a)   notify the Commissioner of any change of their residential address within fourteen days of the date of such change; and (b)   report to the nearest Customs office once every twelve months during the period of the suspension, failure of which the full duty waived at the time of importation shall become due and payable. 3.    An immigrant who has been granted a suspension of duty who emigrates or departs from Zimbabwe for a period of more than six (6) months within 24 months from the date the suspension was granted shall remove the goods from Zimbabwe on his departure, unless: - (a)   prior written permission is granted by the Commissioner General of ZIMRA to leave the effects in Zimbabwe (b)   the duty which would have been payable at the time of granting the suspension is paid NB: Any violation of any of the above conditions makes the goods liable to seizure. Misuse or attempts to misuse the provision on suspension is an offence in terms of section 174 and 184(g) of the Customs and Excise Act [Chapter 23:02] and can result in prosecution or penalties or seizure of the goods.

GENERAL RULES FOR THE INTERPRETATION OF THE HARMONIZED SYSTEM.                                                                                                                                       

CLASSIFICATION OF GOODS IN THE NOMENCLATURE SHALL BE GOVERNED BY THE FOLLOWING PRINCIPLES:                                                                     

RULE 1                                                                 

The titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions:                                                                           

                                                                               

RULE 2                                                                 

 (a)           Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.                                                             

 (b)         Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material of substance shall be according to the principles of Rule 3.                    

 

RULE 3                                                                 

When by application of Rule 2 (b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:                                                                         

 (a)           The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.                                                      

 (b)         Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives their essential character, insofar as this criterion is applicable.                                                

 (c)          When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.  

 

RULE 4                                                                 

Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin.                                                                            

 

RULE 5                                                                 

In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein:                                                                         

 (a)           Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended,shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;                                                         

 (b)         Subject to the provisions of Rule 5 (a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.                                                         

 

RULE 6                                                                 

For legal purposes, the classification of goods in the sub-headings of a heading shall be determined according to the terms of those sub-headings and any related sub-heading notes and, mutatis mutandis, to the above Rules, on the understanding that only sub-headings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.                                                                     

                                                                               

                                                                               

THE CSR historical Background

 

ZIMRA is credited for its commitment to corporate social responsibility and this marks one of the corporate’s success. The ZIMRA Chairman’s Charity Fund was birthed out of the need to instill discipline among employees, where one would be fined for misdemeanors such as not wearing full uniform, coming late for meetings, having one’s phone ringing during a meeting, among others. The fund grew and was put in place to benefit the less privileged members of the society mainly at Orphanage and Old People’s Homes.

As the need to assist the less privileged grew, the Authority held its first Charity Ball in 2004, where it invited other organisations to purchase dinner tables and all proceeds would be distributed towards charity. The ZIMRA Charity Ball became an annual event and benefitted many charity institutions and individuals from the Authority’s four regions which cover the whole of Zimbabwe.

In 2008, due to the economic meltdown, ZIMRA was forced to suspend its charity activities which include the Charity Ball, as organisations could no longer afford to purchase tables. Charity activities were revived in 2009 and the Authority supported various charitable events notably the Wheelchair Tennis, books, books for schools, street clean up campaigns, groceries, among other items. In 2013, focus shifted to sustainable projects where the Authority donated piggery projects, construction of greenhouses, poultry projects, wheelchairs, scholarships for university students, school classroom blocks, among other projects.

 

In 2014, the phenomenal growth of the fund prompted the Authority to transform it into a Charity Trust run independently by a Management Committee and governed by a Board of Trustees. The Trust published a book, Inspirational Harvest, a compilation of daily inspirational messages which were circulated to all staff members. The book was sold and all proceeds were distributed to charity. 

Some of the donations made by the Trust include since 2014 include:

• Grinding Mill for Jairos Jiri Mukuwapasi Children’s Home in Rusape
• Pit latrines at Mazowe Old People’s Home
• Poultry Projects for Mucheke and Zororayi Old People’s Homes in Masvingo and Mutare respectively and Enthembeni and Enthandweni Homes in Bulawayo
• Goat rearing project for Kawiwi Children’s Home in Nyamapanda
• Construction of a kitchen at Rugare Old People’s Home in Kwekwe
• Wheelchairs for Jairos Jiri Southerton Children’s Home
• Scholarships for University Students, Kawiwi and Emerald Hill Children’s Homes, among others.
• Piggery Project at Mathew Rusike Children’s Home
• Grocery donations to more than 20 Homes around ZIMRA regions among other donations at a time when the country was faced by the COVID-19 pandemic in 2020