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Importation Of Spirits Under Rebate
The Customs and Excise (Spirit Rebate) Regulations of 1982 provides that a rebate of Customs duties may be granted on spirits and methylated spirits specified in the Second schedule of the same regulations to an extend that is sufficient to reduce the duties to an effective rate set out in the regulations. The general conditions for the importation of the Spirits under rebate are that: 1. The spirits or methylated spirits are obtained by an authorised user. 2. The containers of any methylated spirits are clearly labelled and marked in such a manner as to indicate the type of methylated spirits contained therein.
Definition of an Authorised user According to Section 6 of the Spirit Rebate Regulations of 1982 an authorised user is a person who has been authorised by the Commissioner in writing to use: - a. Spirits other than methylated spirits b. Industrial methylated spirits c. Industrial Methylated Spirit R grade. d. Industrial methylated spirits (1st quality) under rebate only for the purposes which the rebate of duty is granted by the regulations. The person who intends to be registered as an authorised user of Rebated Spirits shall make an application to the Commissioner on Form EX 47 for authority to use such spirits The reduced rates in respect to importation of Rebated spirits are set out in the Second schedule (section 4) for Rebate on Customs duties and the Third Schedule for Rebate of Excise duties. 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, (ZIMRA).
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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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