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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) 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.
- 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) 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]
- 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 |
| File | Action |
|---|---|
| Customsluxury.pdf | Download |
