Customs and Excise (Designation of Luxury Items) Notice,2007 (Statutory Instrument 80A of 2007)

Statutory Instrument 80A of 2007

Customs and Excise (Designation of Luxury Items) Notice,2007

SIs 80A/2007, 168/2007, 17/2008, 88/2008, 120/2008.

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.
   • This notice shall come into force on the 5th April, 2007.
2. In this notice—

“authorised dealer” means—

• the Reserve Bank of Zimbabwe established in terms of the Reserve Bank of Zimbabwe Act [Chapter22:15 ]; and

TARIFF	DESCRIPTION	GENERAL RATE OF DUTY
2401.2010	Flue-cured tobacco of the virginia type, partly or wholly stemmed /stripped	100%
2401.2020	Burley tobacco, partly or wholly stemmed/stripped	100%
2401.2030	Dark-fired tobacco, partly or wholly stemmed/stripped	100%
2401.2040	Oriental tobacco, partly or wholly stemmed/stripped	100%
2401.2050	Sun-cured tobacco, partly or wholly stemmed/stripped	100%
2401.2090	Other tobacco, partly or wholly stemmed/stripped	100%
2401.3010	Tobacco refuse in immediate packs of a content < 2kg	100%
2401.3090	Tobacco refuse in immediate packings of a content =>2kgs	100%
2402.1000	Cigars, cheroots and cigarillos containing tobacco	60%+ US$5/1 000
2402.2010	Cigarettes containing tobacco weighing <910 grams per 1000	60%+ US$5/1

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

3. (1) Subject to section 4, the Minister of Finance designates the items of goods whose tariff codes and rates of 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.
   • Payment of 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).

[Section amended by s.i. 168 of 2007]

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

2—

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

[Section renumbered by s.i. 168 of 2007]

SCHEDULE (Section 3(1))

 

		000
2402.2020	Cigarettes cont. tobacco weighing >910g/1000 but =<1000g/1000	60%+ US$5/1 000
2402.2030	Cigarettes cont. tobacco weighing >1000g/1000 but =<1135g/1000	60%+ US$5/1 000
2402.2040	Cigarettes cont. tobacco weighing 1135g/1000 but =<1225g/1000	60%+ US$5/1 000
2402.2090	Cigarettes containing tobacco weighing >1225g/1000	60%+ US$5/1 000
2402.9010	Cigars, cheroots & cigarillos not containing tobacco	60%+ US$5/1 000
2402.9020	Cigarettes not containing tobacco	60%+ US$5/1 000
2403.1010	Cigarette tobacco, whether or not containing tobacco substitutes	60%+ US$5/1 000
2403.1020	Pipe tobacco, whether or not containing tobacco substitutes	60%+ US$5/1 000
2403.1090	Other smoking tobacco with or without tobacco substitutes	60%+ US$5/1 000
2403.9110	Homogenised tobacco strip suitable for use as wrapper in mnfr of cigars	60%+ US$5/1 000
2403.9190	Other homogenised or reconstituted tobacco	60%+ US$5/1 000
2403.9910	Cigarette tobacco substitutes	60%+ US$5/1 000
2403.9920	Snuff	60%+ US$5/1 000
2403.9930	Tobacco extracts and essences	60%+ US$5/1 000
2403.9990	Other manufactured tobacco...nes	60%+ US$5/ 1 000
4201.0000	Saddlery and harness for any animal, of any material	60%
4202.1100	Trunks, suit-cases..., etc, with outer surface of leather	60%+ US$5/Kg
4202.1200	Trunks, suit-cases..., etc, with outer surface of plastic or textiles	60%+ US$5/Kg
4202.2100	Handbags with outer surface ofleather, or composition or patent leather	60%+ US$5/Kg
4202.2200	Handbags with outer surface of plastic sheeting or textile materials	60%+ US$5/Kg
4202.2900	Handbags, nes	60%+ US$5/Kg
4202.3100	Articles normally carried in pocket or handbag, of leather or patent leather	60%+ US$5/Kg
4202.3200	Articles normally carried in pocket or handbag, of plastics or textiles	60%+ US$5/Kg
4202.3990	Articles of a kind normally carried in the pocket or in the handbag, nes	60%+ US$5/Kg
4202.9100	Cases and containers, nes, with outer surface of leather	60%+ US$5/Kg

 

4202.9200	Cases and containers, nes, with outer surface ofplastic or textiles	60%+ US$5/Kg
4202.9900	Cases and containers, nes, with outer surface of other materials, nes	60%+ US$5/Kg
4203.1000	Articles of apparel of leather	60%
4203.3000	Belts and bandoliers of leather or composition leather	60%
4203.4000	Clothing accessories of leather or composition leather, nes	60%
4205.0000	Articles of leather or of composition leather, nes	60%
4303.1000	Articles of apparel and clothing accessories of furskins	40%
4303.9000	Articles of furskin, nes	40%
4304.0000	Artificial fur and articles thereof	40%
4414.0000	Wooden frames for paintings, photographs, mirrors or similar objects	40%
4419.0000	Tableware and kitchenware, of wood	40%
4420.1000	Statuettes and other ornaments, of wood	40%
4420.9010	Panels of marquetry and inlaid wood	40%
4420.9091	Cakets & cases for jewellery/cuttlery etc of wood & wooden art. of furnit.	40%
4902.9010	[Item inserted by s.i 88 of 2008]
5702.3200	Pile floor coverings of man made textiles, woven, not made up	40%
5702.3900	Pile floor coverings of other textiles, woven, not made up, nes	40%
5702.4900	Pile floor coverings of other textiles, woven, made up, nes	40%
5702.5000	Other carpets and other textile floor covering, woven not of pile construction, not made up	40%
5702.9200	Non pile floor coverings of man made textiles, woven, made up	40%
5703.2000	Tufted floor coverings of nylon or other polyamides	40%
5703.3000	Tufted floor coverings, of man made textile materials, nes	40%
6101.1000	Men's or boys' coats, etc, of wool... knitted or crocheted	60%+US$10/ kg
6101.2000	Men's or boys' overcoats, etc, of cotton, knitted or crocheted	60%+US$10/ kg
6101.3000	Men's or boys' overcoats, etc, of man-made fibres, knitted or crocheted	60%+US$10/ kg
6101.9000	Men's or boys' coats, etc, of other textiles, knitted or crocheted	60%+US$10/ kg
6102.1000	Woman's or girls' overcoats, etc, of wool, knitted or crocheted	60%+US$10/ kg
6102.2000	Woman's or girls' overcoats, etc, of cotton, knitted or crocheted	60%+US$10/ kg
6102.3000	Woman's or girls' over coats, etc, of man-made fibres, knitted or crocheted	60%+US$10/ kg
6102.9000	Woman's or girls' overcoats, etc, of other textiles, knitted or crocheted	60%+US$10/ kg
6103.1000	Men’s or boy’s suits	60%+US$10/ kg
6103.1100	Men's or boys' suits of wool or fine animal hair, knitted or crocheted	60%+US$10/ kg
6103.1200	Men's or boys' suits of synthetic fibres, knitted or crocheted	60%+US$10/ kg

 

6103.1900	Men's or boys' suits of other textiles, nes, knitted or crocheted	60%+US$10/ kg
6103.2100	Men's or boys' ensembles of wool or fine hair, knitted or crocheted	60%+US$10/ kg
6103.2200	Men's or boys' ensembles of cotton, knitted or crocheted	60%+US$10/ kg
6103.2300	Men’s or boys' ensembles of synthetic fibres, knitted or crocheted	60%+US$10/ kg
6103.2900	Men's or boys' ensembles of other textiles, nes, knitted or crocheted	60%+US$10/ kg
6103.3100	Men's or boys' jackets and blazers of wool... knitted or crocheted	60%+US$10/ kg
6103.3200	Men's or boys ‘jackets and blazers of cotton, knitted or crocheted	60%+US$10/ kg
6103.3300	Men's or boys' jackets... of synthetic fibres, knitted or crocheted	60%+US$10/ kg
6103.3900	Men's or boys' jackets... of other textiles, nes, knitted or crocheted	60%+US$10/ kg
6103.4100	Men's or boys' trousers, etc, of wool... knitted or crocheted	60%+US$10/ kg
6103.4200	Trousers, bib, and brace overalls, breeches and shorts of cotton	60%+US$10/ kg
6103.4300	Trousers, bib, and brace overalls, breeches and shorts of synthetic fibres	60%+US$10/ kg
6103.4900	Men's or boys' trousers, etc, of other textiles, knitted or crocheted	60%+US$10/ kg
6104.1100	Women's or girls' suits of wool or fine hair, knitted or crocheted	60%+US$10/ kg
6104.1200	Women's or girls' suits of cotton, knitted or crocheted	60%+US$10/ kg
6104.1300	Women's or girls' suits of synthetic fibres, knitted or crocheted	60%+US$10/ kg
6104.1900	Women's or girls' suits of other textiles, nes, knitted or crocheted	60%+US$10/ kg
6104.2100	Women's or girls' ensembles, of wool... knitted or crocheted	60%+US$10/ kg
6104.2200	Women's or girls' ensembles, of cotton, knitted or crocheted]	60%+US$10/ kg
6104.2300	Women's or girls' ensembles, of synthetic fibres, knitted or crocheted	60%+US$10/ kg
6104.2900	Women's or girls' ensembles, of other textiles, knitted or crocheted	60%+US$10/ kg
6104.3100	Women or girls’ jackets and blazers, of wool. knitted or crocheted	60%+US$10/ kg
6104.3200	Women's or girls' jackets, of cotton, knitted or crocheted	60%+US$10/ kg
6104.3300	Women's or girls' jackets and blazers, of synthetic fibres, knitted or crocheted	60%+US$10/ kg
6104.3900	Woman's or girls' jackets and blazers, of other textiles, knitted or crocheted	60%+US$10/ kg
6104.4100	Dresses of wool or fine animal hair, knitted or crocheted	60%+US$10/ kg