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Did you know that arts organisations based and registered in Zimbabwe can enjoy duty free importation of equipment that they use in their performances?
The Customs and Excise (General) Regulations, 2001 published in Statutory Instrument 154 of 2001 as amended provides for a rebate of duty on equipment that is imported by registered arts organisations. This implies that the equipment will not pay any duty or Value Added Tax on importation.

Who qualifies?
Registered arts organisations as defined in the National Arts Council of Zimbabwe Act [Chapter 25:07] who are involved in arts such as:

• Music, dance, drama, folk art, creative writing, literature, painting, photography, filming, sculpture, crafts, graphic or plastic arts and any other art form or culture form approved by the National Arts Board; and
• The presentation, performance, execution and exhibition of any arts, art form or culture form referred to above.

Goods that qualify
The goods that qualify for this rebate are imported recording and broadcasting equipment, music instruments and public address systems but exclude spare parts and consumables.

Procedure
Any registered arts organisation wishing to claim a rebate of duty shall, prior to importation, submit to the Commissioner General of ZIMRA :—

• A written application stating full details of the goods on which the rebate is sought in the form of either a proforma invoice or a comprehensive list showing the full description, quantity and values;
•  Details on the use to which the goods are to be put;
• Written confirmation from the National Arts Council stating that the arts organisation is registered with them and is entitled to such duty free importation;
• Written declaration by a responsible officer/person 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 of ZIMRA and payment of the duty due.

Conditions
The registered arts organisation to whom a rebate of duty has been granted in terms of these regulations shall:

• Maintain proper records of those goods cleared duty free and account for them to the Commissioner General of ZIMRA upon request;
•  Not sell; or in any manner whatsoever, dispose of any such goods cleared under this rebate within five years of the date of clearance and without the prior written permission of the Commissioner General and payment of duty due.

***NB: Please note that this rebate of duty does not apply to equipment brought in by foreign arts organisations for the purposes of holding their shows. Such equipment is treated differently as it will be imported into the country on a temporary basis.

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.

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