Rebate of duty on goods donated to local authorities

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.

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.

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.


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—

Certificate from the Ministry of Local Government, Rural and Urban Development confirming the donation; and
Details of the goods in respect of which a rebate is sought; and
iii. The use to which the goods are to be put.

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.
Conditions of the granting of the rebate

The rebate of duty is granted under the following conditions.

The goods should be for use by the local authority
The goods should not be sold or otherwise disposed of within five 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

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

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.
If any goods are dealt with or disposed of without prior approval of the Commissioner, they shall be liable to seizure.

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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. –

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