According to Section 120 (1) (b) of the Customs and Excise Act Chapter 23:02 as read with Section 113(1) of Statutory Instrument 154 of 2001 (General Regulations) there is a rebate of duty on goods imported by a person engaged in the mining industry.
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;
- Eucalyptus, pine and other oils for use in the extraction of gold and other minerals by the flotation process;
- 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.
- To benefit from this rebate, the 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:
- Application Letter
- 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
- Proforma Invoice showing the Full Description and Quantity of the Goods to be imported under the rebate
- End User’s Certificate
- A letter from the Mining Commission to Confirm the Existence of that Mine.
- 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.