A rebate of duty is a duty free concession provided for in the Customs and Excise regulations. One such rebate is granted to registered Arts organisations as defined in the National Arts council of Zimbabwe Act [Chapter 25:07].
Which Organisations are eligible for the Rebate?
Registered Arts Organisations as defined in the National Arts Council of Zimbabwe Act [Chapter 25:07] and registered in terms of section 23 of the same Act.
Please note: Individual artists and /or musical band groups are not eligible to benefit from this rebate of duty. Organisations which meet the conditions set by the National Arts Council and are registered by the Council may apply for the Rebate.
On what goods is the rebate applicable?
The rebate of duty is granted on imported recording and broadcasting equipment, music instruments and public address systems but excludes spare parts and consumables.
Prior to importation of the equipment, Arts organisations should submit an application to the nearest ZIMRA Office with written particulars of:
- A written application stating full details of the goods in respect of which a rebate is sought,
- The details on the use of the goods,
- Written confirmation from the National Arts Council stating that the Arts organisation is registered with it and entitled to the rebate,
- A written declaration by a responsible Officer of the registered Arts organisation to the effect that the goods imported are solely for use in the entertainment industry, and an undertaking that the goods will not be sold or disposed of in Zimbabwe without the prior written permission of the Commissioner General and the payment of duty as may be due,
- Any other details as may be required by the Commissioner General.
Upon fulfilling the above conditions, a rebate letter will be issued by the Regional Manager on behalf of the Commissioner General of ZIMRA.
The goods should be cleared at the Customs Office through which the goods are imported. The registered Arts organisation shall give the rebate letter to their and other supporting documents required for clearance by bill of entry.
- No registered arts organisation to which a rebate of duty has been granted shall sell or in any manner whatsoever, dispose of to any person or organisation any goods cleared under this rebate within five years of the date of clearance without the prior written permission of the commissioner general and payment of duty due.
- Any contravention of the requirements may result in the seizure of the goods and the organisation or association may be disqualified from enjoying the rebate of duty on future importations for a period of five (5) years.
- A person to whom a rebate has been granted in terms of this section shall maintain proper records in respect of the goods and shall account for them to the Commissioner General when requested to do so by him.
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