Published: 28 November 2013

Did you that Section 120 of the Customs and Excise Act (Chapter 23:02) as read with  Section 127 of the Customs and Excise (General) Regulations, as published in Statutory Instrument 154 of 2001, provides for a rebate of duty on selected imported goods by religious organisations. This implies that such goods can be imported duty-free and Value Added Tax free.

Who qualifies?
Religious organisations operating in Zimbabwe and approved by the Commissioner- General of the Zimbabwe Revenue Authority.

Which goods qualify?

      Organs and the blowers thereof;
     Harmonious and band instruments;

    Church decorations, altars, fonts, lecterns, pulpits, vestments and other appointments not being furniture;

     Illuminated windows;
     Bibles, prayer books, hymn books pictures, pamphlets, posters, charts;
     Statues of a religious nature, crucifix;
     Church vessels

l) Incense; and

    Building materials as may be approved by the Commissioner General but provided that such materials are not produced locally.

Please note that:

     Building materials which are produced locally do not qualify for this rebate; and

     This duty-free concession does not extend to furniture items like chairs and benches.

Procedure for clearance under rebate

Any religious organisation wishing to enjoy this rebate must submit the following documents to their nearest Zimra Regional Office:

    Written application letter addressed to the Commissioner-General

     Certified copy of the religious organisation's constitution

     Evidence of the existence of the religious organisation in the form of testimonial letters from two other independent established religious organisations in Zimbabwe

    Proof of physical address in the form of certified copies of title deeds or long lease agreement and utility bills

     Certified copies of identity documents for at least two responsible people according to the organisation's constitution

     Letter of undertaking that the goods so imported would be solely for use by the religious organisation and would not be sold or disposed of.

     A comprehensive list of the goods

    Pro-forma invoice for the goods to be imported with clear descriptions and quantities.

It should be noted that any additional goods on the consignment that are not specified in the letter of authorisation to clear under this rebate will be liable to duty at the applicable rates. The Commissioner-General has the power to disapprove any item(s) being imported that does/do not have a clear and genuine religious character or function and to deny any organisation in itself that is obviously not religious.

Conditions on disposal
If any of the goods are to be sold or otherwise disposed of, the duty that was payable at the time of importation becomes due and payable and the religious organisation must seek the Commissioner-General's approval prior to disposal.

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