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Customs and Excise (Designation of Luxury Items) Notice, 2007 - SI 80A/2007
April 05, 2007

This notice was published in the Zimbabwean Extra Ordinary Government Gazette dated 5th April, 2007.

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[CAP. 23:02

Customs and Excise (Designation of Luxury Items) Notice, 2007 - SI 80A/2007

The Minister of Finance, in terms of section 115(2) of the Customs and Excise Act [Chapter 23:02], made the following notice:—

1. (1) This notice may be cited as the Customs and Excise (Designation of Luxury Items) Notice, 2007.
(2) This notice shall come into force on the 5th April, 2007.

2. In this notice—
“authorised dealer” means—

(a) the Reserve Bank of Zimbabwe established in terms of the Reserve Bank of Zimbabwe Act [Chapter22:15 ]; and
(b) any banking institution as defined in the Banking Act [Chapter 24:20] which the Reserve Bank, by order under the Exchange Control Regulations, 1996 (published in Statutory Instrument 109 of 1996), or under any other law that may be substituted for the same, declares to be an authorised dealer for the purposes of those regulations;

“non-resident person” means—

(a) a person, other than a company, who; or
(b) a partnership or foreign company which;
is not ordinarily resident in Zimbabwe.

2.(1) Subject to section 3, the Minister of Finance designates the items of goods whose tariff codes and rates of customs duty are listed in the first and third columns of the schedule below as luxury items for the purpose of section 115(2) of the Act.
(2) Payment of customs duty and value-added tax on the importation of any item of goods designated as luxury item under subsection (1) shall be payable in United States dollars, Euros or any other currency denominated under the Exchange Control (General) Order, 1996 (Statutory Instrument 110 of 1996).

3. The following persons shall be liable to pay duty and value added tax on luxury items in terms of section 2—

(a) every resident of Zimbabwe who imports luxury items that were purchased using funds obtained otherwise than through an authorised dealer;
(b) every non-resident person who imports luxury items.

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