The rebate is granted only in respect of the following goods which are imported or taken out of Bond by persons engaged in the Mining Industry;

a. Eucalyptus, pine and other oils for use in the extraction of gold and other minerals by the flotation process;

b. Chemical substances, other than spirits, methylated spirits, fuel oils, lubricants and nitrate of lead, for use in any process for the concentration or refining of ore, or for assay or research purposes.

c. To benefit from this rebate, client should submit to the nearest ZIMRA office for onward transmission to the Regional office or direct to the Regional office, the documents listed below:

d. Application Letter

e. Letter of Undertaking to the effect that the articles shall be used solely for the purpose for which the rebate is granted and if they are sold or otherwise disposed of the duty rebated shall be paid forthwith to the Commissioner

f. Proforma Invoice showing the Full Description and Quantity of the Goods to be imported under the rebate

g. End User’s Certificate

h. A letter from the Mining Commission to Confirm the Existence of that Mine.

i. Current (Valid) Tax Clearance

At the time of the clearance of the goods, the importer shall be required to attach the Rebate Letter to the bill of entry form 21. The respective Regional Office shall issue a Rebate Letter specific to the Products listed in the Application and the Proforma Invoice.

COVID 19 is real. Always remember to sanitise, wash your hands with water and soap. Stay safe.

My Taxes, My Duties: Building my Zimbabwe!!

Disclaimer
This article was compiled by the Zimbabwe Revenue Authority for information purposes only. ZIMRA shall not accept responsibility for loss or damage arising from use of material in this article and no liability will attach to the Zimbabwe Revenue Authority.

To contact ZIMRA:
WhatsApp line: +263 782 729 862 Visit our website: www. zimra.co.zw
Follow us on Twitter: @Zimra_11
Like us on Facebook: www.facebook.com/ZIMRA.ZW
Send us an e-mail: [email protected]/[email protected]
Call us (Head Office): 0242 –758891/5; 790813; 790814; 781345; 751624; 752731
e-TIP: http://ecustoms.zimra.co.zw/etip