Home » Business » Operations of Duty-Free Shops in Zimbabwe [column]

Inward duty-free shop

This a duty-free shop which is licensed to sell goods to travellers arriving in Zimbabwe.

Travellers are required to produce passports stamped by Immigration Control or air tickets or any evidence that the traveller is arriving in Zimbabwe.

Outward duty-free shop

This is a duty-free shop whose licence authorises the sale of goods to travellers leaving Zimbabwe.

The shop is licensed to sell goods only to travellers who produce passports stamped for exit by Immigration, boarding cards or air tickets or any evidence showing that the travellers are departing from Zimbabwe.

Temporary duty-free shop

This is a duty-free shop licensed to sell goods during an international conference approved by the Commissioner-General of ZIMRA to delegates who are not resident in Zimbabwe but attending such a conference.

Location of duty-free shops

Duty-free shops are located at ports of entry and exit such as Harare International Airport, Beitbridge Border Post and Joshua Mqabuko Nkomo International Airport.

Licensing of duty-free shops

Any person who wishes to operate a duty-free shop shall apply to the Commissioner-General of the Zimbabwe Revenue Authority stating:

The type of premises to be licensed

Names and addresses of the directors of the company

Description and plan of the building

A letter of authorisation from the Ministry of Finance and Economic Development.

Requirements to be met before licensing of premises:

The building or structure shall have the doors fitted with suitable appliances for affixing the licensee’s and ZIMRA locks and

The building or structure shall have its windows or other apertures adequately secured and

The building or structure shall be suitable for the warehousing and sale of goods under bond

The operator shall be required to have a security bond and pay the licence fee.

Obligations of the duty-free shop operator

The duty-free operator shall operate according to terms and conditions set out by the type of duty-free shop.

Please note that the Zimbabwe Revenue Authority(ZIMRA) will conduct inspections of the duty-free shops regularly.

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.

To contact ZIMRA: Visit our website www. zimra.co.zw. Follow us on Twitter: @Zimra_11. Like us on Facebook: www.facebook.comZIMRA.11. Send us an e-mail: pr@zimra.co.zw Call us (Head Office): 04-7588915 790813 790814 781345 751624 752731.

Source : The Herald

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