Background: According to the first schedule, part III of the tariff handbook (Statutory Instrument 53 of 2017) (CONDITIONAL ENTRY OF SPECIFIED GOODS), motor vehicles of tariff 8702.10.11, 8702.90.11, 8704.21.20, 8704.21.40, 8704.31.20, 8704.31.40 do not qualify for importation by Government Ministries under duty free certificate.

What changes have been made?

The Minister of Finance and Economic Development amended the first schedule of the tariff hand book, part III through statutory instrument 118 of 2021, by insertion of a proviso allowing duty free importation of operational motor vehicles including single and double cab trucks, donated by development partners, as may be approved by the Secretary responsible for the Government Ministry for use in that Ministry.

What does this imply?

This implies that operational motor vehicles of tariff 8702.10.11, 8702.90.11, 8704.21.20, 8704.21.40, 8704.31.20, 8704.31.40 can now be imported using a Government duty free certificate if they are donated to a particular government ministry by development partners, on condition that such vehicle or vehicles will not be disposed of so as to come into the possession of, or into consumption by, any person who is not entitled to import it duty free., except with the consent of the Commissioner and on payment of the duties at the rate leviable in accordance with Part II of the tariff hand book at the date of disposal.

Who are development partners?

Development partners include international aid organisations and other non-governmental organisations. COVID 19 is real. Always remember to sanitise, wash your hands with water and soap. Stay safe.
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