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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.
  1. (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]

  1. 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

 

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