The Customs and Excise Tariff published in Statutory Instrument 111 of 2012 provides for the conditional entry of imported goods including motor vehicles without payment of duty by hospitals, schools, and tertiary institutions.

1. Importations by hospitals

Provisions are made for donated goods to enjoy conditional entry (duty-free treatment) in the case of hospitals.

Goods that qualify under this arrangement include donated hospital requisites, including motor vehicles - as may be approved by the Secretary responsible for Health - to be used in any hospital on condition that such requisites will not be disposed of so as to come into possession of, or into consumption by, any person not entitled to import them free of duty.

2. Importations by schools

Donated school requisites and motor vehicles, as may be approved by the Secretary responsible for Education, for use in any school qualify for duty-free importation.

3. Importations by tertiary institutions

Goods donated to tertiary institutions may also be imported duty-free.

Such goods include donated educational requisites for tertiary institutions including motor vehicles, as may be approved by the Secretary responsible for Higher and Tertiary Education.

Conditions:

Production of a duty-free certificate signed by the Permanent Secretary responsible for the concerned ministry.

The goods are not to be disposed of so as to be used by other people who are not entitled to import them without payment of duty, except with the written permission from the Commissioner-General of the Zimbabwe Revenue Authority.

How are the goods cleared?

Clearance of such importations is done by a Bill of Entry.

The importer should have a Business Partner Number.

Importers are encouraged to engage the services of clearing agents who are registered with Zimra.

The following documents are required when clearing commercial importations:

Invoice/s

Certificate of donation

Duty-free certificate

Export or Transit Bill of Entry from the country of export (where applicable)

Consignment notes, for instance rail advice notes or air way bills or bills of landing

Freight statements

Cargo manifests

Insurance statement

Port charges invoices (where applicable)

Agent /importer's worksheet

Any other documents that may be required by ZimraThis 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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