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Customs and Excise (General) Regulations, 2001 (Statutory Instrument 154 of 2001)

 

Statutory Instrument 154 of 2001

Customs and Excise (General) Regulations, 2001

SIs. 154/2001, 309A/01, 59/2002, 110B/2002, 314A/2002, 318/2002 13/2003, 136/2003, 256/2003, 119/2004, 147/2004,

167/2004, 219/2004, 23620/04, 48/2005, 88/2005, 149/2005,191/2005, 238/2005, 2/2006, 64/2006,50/2006,202/2006,

211/2006, 212/2006, 239/2006, 56/2007, 96/2007, 107/2007, 117/2007, 159/2007, 174/2007, 12/2008, 16/2008,

45/2008, 79A/2008, 118/2008, 121/2008; 134/2008, 43/2009, 121/2009

ARRANGEMENT OF REGULATIONS

PART I

PRELIMINARY

PART II

FORMS

  1. Prescribed Forms.
  2. Particulars to be entered on forms.
  3. Completion of forms in a legible manner.

PART III

IMPORTATION OF GOODS

5A.   Preclearance of goods.

  1. Report of vehicles and goods entering Zimbabwe.
  2. Report of aircraft entering Zimbabwe.
  3. Report of ships entering Zimbabwe.
  4. Report of importations by pipelines.
  5. Declaration and sealing of the stores of ships, aircraft or trains.
  6. Removal of goods from railway vehicles.
  7. Removal of goods from vehicles other than railway vehicles.
  8. Discharge of cargo from aircraft.
  9. Discharge of cargo from ships.
  10. Discharge of goods from pipelines.
  11. Declarations by persons entering Zimbabwe.
  12. Control of baggage.
  13. Entry of goods on importation.
  14. Special conditions for goods consigned by train to Zimbabwe.
  15. Procedure for the clearance of spirits or wine imported for consumption under rebate.
  16. Entry of goods imported by post.
  17. Entry of goods imported as freight in aircraft.
  18. Sighting of goods.
  19. Declaration of value.
  20. Certificates of origin for lower rates of duty.
  21. Authority for delivery and removal.
  22. Removal of goods in bond on first importation.
  23. Security for removal in bond.

PART IV

LICENSING OF CLEARING AGENTS

  1. Application to be licensed as a clearing agent.
  2. Requirements before licence is issued.
  3. Obligations of the licensee.
  4. Renewal of licence.

PART V

APPOINTMENT, BONDING AND LICENSING OF TRANSIT SHEDS

  1. Appointment and licensing of transit sheds.
  2. Cancellation, suspension and non-renewal of transit shed licence.
  3. Compulsory payment of duty or surrender of goods in transit shed.
  4. Control and management of transit sheds.
  5. Entry of good sin transit shed.
  6. Release of goods from a transit shed.

PART VI

APPOINTMENT, BONDING AND LICENSING OF CONTAINER DEPOTS

  1. Location of container depots.
  2. Appointment and licensing of container depots.
  3. Cancellation, suspension and non-renewal of container depot licences.
  4. Compulsory payment of duty or surrender of goods in container depots.
  5. Control and management of container depots.
  6. Inspection of containers, verification of seal status, receipts and unpacking of containers and reports on shortages and surpluses of goods in containers.
  7. Release of containerised goods from container depots.
  8. Procedure and notice to be given for the repacking or other manipulation of goods.
  9. Directions concerning containerised cargo.

PART VII

APPOINTMENT, LICENSING AND OPERATIONS OF PRIVATE RAILWAY SIDING

  1. Appointment and licensing of private railway siding.
  2. Entry of goods at private siding.
  3. Control of goods in a private railway siding.
  4. Cancellation, suspension and non-renewal of private railway siding licence. PART VIII

EXPORT PROCESSING ZONES MANAGEMENT

  1. Appointment and licensing of export processing zones.
  2. [Repealed].
  3. Goods originating from outside Zimbabwe.
  4. Goods originating from an export processing zone.

PART IX

COASTING TRADE AND GOODS IN TRANSIT

  1. Report of ships engaged in coasting trade.
  2. Payment of fees and charges for lighterage, wharfage, etc.
  3. Goods in transit.

PART X

EXPORTATION OF GOODS

  1. Report of vehicles departing from Zimbabwe.
  2. Entry of goods for exportation.
  3. Authority for exportation.
  4. Registration of goods on exportation.
  5. Loading of cargo in ships.
  6. Operation of pipelines for the exportation of goods.
  7. Outward clearance of ships.
  8. Outward clearance of aircraft.
  9. Sealing of duty paid stores of ships, aircraft and trains.
  10. Sealing of non-duty paid stores of ships or aircraft.

PART XI

APPOINTMENT, LICENSING AND OPERATIONS OF BONDED WAREHOUSES

  1. Appointment and licensing of bonded warehouses.
  2. Compulsory re-warehousing, payment of duty on or exportation of warehoused goods.
  3. Control of warehoused goods and management of warehouses.
  4. Warehousing of goods.
  5. Procedure for warehousing of excisable goods.
  6. Procedure for warehousing of goods or for removal in bond to another port.
  7. Procedure for the removal of wet goods from a warehouse for regauging, etc.
  8. Procedure and notice to be given for the regauging, bottling, etc., of wet goods in a warehouse.
  9. Procedure for exportation in bond of warehoused goods.
  10. Responsibility for duty on goods removed or exported in bond.
  11. Marketing of goods to be removed or exportation in bond.
  12. Procedure for removal of goods from a warehouse for consumption.
  13. Procedure for removal of goods from a warehouse for use as stores in aircraft.
  14. Procedure for the clearance of spirits or wine from a warehouse for consumption under rebate.
  15. Taking of samples.
  16. Sampling of bulk wet goods in warehouse.
  17. Destruction of warehoused goods.
  18. Goods destroyed by accident or lost by accident.
  19. Abandonment of goods.
  20. Deficiencies in warehoused goods:general.
  21. Deficiencies and losses: special.
  22. Numbering and marking of casks, drums and cases containing wet goods.
  23. Goods unaccounted for in a warehouse.

PART XII

APPOINTMENT, LICENSING AND OPERATIONS OF DUTY-FREE SHOPS

  1. Location of duty-free shops.
  2. Appointment and licensing of duty free shops.
  3. Sales from duty-free shops.
  4. Control and management of duty-free shops.

PART XIII

REBATES, REFUNDS AND REMISSIONS OF DUTY

  1. Export drawback.
  2. Refund of excise duty or surtax on the destruction of goods, other than opaque beer, produced in Zimbabwe.
  3. Remission or refund of excise duty on the destruction of opaque beer produced in Zimbabwe.
  4. Rebate or remission of duty for diplomatic personnel, etc.
  5. Rebate of duty on goods imported by international relief organisations for free distribution among persons in need.
  6. Rebate of duty for tourists.
  7. Rebate of duty on immigrants’ effects.
  8. Rebate of duty for travellers’ samples.
  9. Rebate of duty on motor-spirits, fuel oils, lubricating oils and greases used or to be used by the Government.
  10. Rebate of duty on fuel, lubricants and consumable supplies for certain aircraft.
  11. Refund of duty on fuel and lubricating oils for military or air forces.
  12. Rebate of duty on aircraft sores and equipment for aircraft engaged in international air navigation or search, rescue, etc.
  13. Remission or refund of excise duty on goods, other than opaque beer, destroyed or returned to licensed premises.
  14. Remission or refund of excise duty on opaque beer destroyed or returned to licensed premises.113. Rebate of duty on goods for the mining industry.
  15. Rebate of duty on travellers’ effects.
  16. Rebate of duty on gift consignments.
  17. Rebate of duty on materials to be used in occupational therapy or for the 117. Refund of duty overpaid.
  18. Refund or remission of duty on goods destroyed by accident or lost by accident while under customs control.
  19. Refund of duty on defective goods released from customs control.
  20. Remission of duty on deficiencies in wet goods in bulk consigned to Zimbabwe.
  21. Rebate of duty on goods imported by persons who enter Zimbabwe in terms of an aid or technical co-operation agreement or contract employment entered into with the Government of Zimbabwe.
  22. Rebate of duty on goods imported, etc., by a foreign organisation under an aid or technical co-operation agreement.
  23. Rebate of duty on materials and equipment imported by road safety associations or organisations.
  24. Rebate of duty on goods, donated to associations and organisations in Zimbabwe involved in charitable or welfare work.
  25. Rebate of duty on goods which are imported after having been exported from Zimbabwe.
  26. Remission or refund of excise duty on opaque beer lost in the course of delivery.
  27. Rebate of duty on goods imported for religious purposes.
  28. Rebate of duty on cups, medals and other trophies.
  29. Rebate of duty on goods for the prospecting and search for mineral deposits.
  30. Rebate of duty on inherited goods.
  31. Rebate of duty on goods for public museums.
  32. Rebate of duty on materials to be used in the preparation and packaging of fresh produce for export.
  33. Rebate of duty on samples imported for destructive testing.
  34. Rebate of duty on goods for use in petroleum exploration or production.
  35. Rebate of duty on equipment and other accessories imported by blood transfusion services or organisations.
  36. Rebate of duty on newspapers, magazines, etc.
  37. Rebate of duty on goods donated to local authorities.
  38. Rebate of duty on goods donated to local authorities.
  39. Rebate, remission or refund of duty on goods for a former President.
  40. Rebate of duty on goods imported temporarily for an approved project.
  41. Rebate of duty on goods for incorporation in the construction of approved projects.
  42. Rebate of duty on capital equipment imported for use in export processing zones.
  43. Rebate of duty on vehicles imported by serving members of Parliament of Zimbabwe.
  44. Rebate of duty on goods imported for specified mine development operations.
144A. Refund of duty on capital goods imported for use in tourist development zones.
144B. Rebate of duty on imports covered by a Duty Free Certificate issued under the export incentive scheme.
144C. Rebate of duty on parts and accessories of certain public transport type passenger vehicles.
144D. Rebate of duty on parts of certain railway locomotives and rolling stock of the National Railways of Zimbabwe.
144E. Rebate of duty on parts of certain railway locomotives and rolling stock .
144F. Rebate of duty on equipment imported by registered arts organisations.
144G. Rebate of duty on refuse collection and road maintenance vehicles.
144H. Rebate of duty on goods for use by approved statutory bodies for incorporation in the construction of approved water projects.
144I. Rebate of duty on engine spares and components of the National Railways of Zimbabwe.
144J. Rebate of duty on goods for use by the Zambezi River Authority.
144K. Development Zones.
144L. Rebate of duty on engine spares and components of Air Zimbabwe.
144M. Rebate of duty on power equipment, critical spares and on transformer components imported by Zimbabwe Electricity Supply Authority.
144N. Rebate of duty on motor vehicles, tractors, trailers, tankers, engine spares and components of the Road Motor Services (RMS).

PART XIV

EXCISE AND SURTAX MANAGEMENT

  1. Application for licence.
  2. Obligations on persons licensed in terms of section 128 of the Act.
  3. Entry for consumption.
  4. Entry for removal in bond within Zimbabwe.
  5. Commissioner to specify forms and certificates.
  6. Fixing and marking pipes.
  7. Cocks and valves to be approved and repairs and alterations to be supervised.
  8. Markings on rooms, places, vessels, utensils, stills and machinery.
  9. Markings on rooms, vessels, etc., not to be altered without authority.154. Distiller to keep still-house book.
  10. Distiller to keep stock-book.
  11. Spirit receivers and storing of spirits and wines.
  12. Notices to be given and declarations to be made by a distiller and a manufacturer of wine.
  13. Officer to be notified of spirits or wine acquired by distiller or manufacturer of wine.
  14. Removal of spirits or wine from the premises of a distiller or manufacturer of wine.
  15. Removal of motor-spirits and oils from licensed premises.
  16. Duty-paid spirits and wines not to be kept on licensed premises.
  17. Sampling of wet goods on premises licensed in terms of section 128 of the Act.
  18. True alcoholic strength to be shown in certificates, permits, returns and warrants.
  19. Volume conversion.
  20. Information to be given by manufacturers of goods specified in the excise tariff.
  21. Allowances for losses of spirits and wines.
  22. Allowances for losses of motor-spirits and oils.
  23. Goods liable to excise duty or surtax destroyed by accident or lost by accident.
  24. Commodities made from materials on which duty has been paid.

PART XV

GENERAL

  1. Application to amend bill of entry.
  2. Bonds for clearing agents, carriers and importers.
  3. Rent for State warehouse.
  4. Licensing fees.
  5. Accounting fees.
  6. Clearance fees.
  7. Surcharge in respect of late payment of duty.
  8. Prescribed values.
  9. Prescribed rate of interest.
  10. Prescribed registration fee for motor vehicles.

SCHEDULES

First Schedule:  Forms.

Second Schedule:  Deficiencies and losses for wet goods.

Third Schedule:  Repeals.

Fourth Schedule:  Mining Areas and Specified Periods.

IT is hereby notified that the Minister of Finance and Economic Development has, in terms of sec

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