The Zimbabwean government recently introduced Statutory Instrument 14 of 2024 which aims to amend the existing Customs and Excise (General) Regulations of 2001. The regulation falls under the Customs and Excise Act and has been issued by the Minister of Finance, Economic Development, and Investment Promotion.
The regulation, officially called the Customs and Excise (General)(Amendment) Regulations, 2024 (No. 117), came into effect on January 1, 2024. It introduces changes to section 143 of the Customs and Excise (General) Regulations, specifically regarding the rebate of duty on vehicles imported by serving Members of Parliament (MPs) in Zimbabwe.
The new amendment, outlined in subsections (7) and (8) of section 143, provides certain allowances for serving members of Parliament who have purchased motor vehicles but were unable to present them for clearance during the term of their Parliament. Under subsection (7), if a serving member of Parliament is eligible to import a motor vehicle under duty rebate but couldn’t present the vehicle for clearance during their Parliament’s term due to circumstances beyond their control, they will be allowed to present the vehicle for clearance within 90 days after the last day of the Parliament’s term.
Additionally, subsection (8) states that if a member of Parliament purchased a motor vehicle during the 9th Parliament’s term but was unable to present it for clearance during that time due to circumstances beyond their control, they will be granted a one-time opportunity to clear the motor vehicle for consumption by March 31, 2024.
These amendments have been published in the Zimbabwean Government Gazette Extraordinary, which is an official government publication. The regulation, printed by the Government Printer in Harare, aims to provide specific allowances and flexibility for serving members of Parliament regarding the clearance of imported motor vehicles.