In order to enhance preparedness to fight the corona virus, and guided by the United Nations COVID-19 medical supplies, the Minister of Finance and Economic Development has introduced a rebate of duty on essential goods imported for the fight against corona virus disease (COVID-19). Such goods may come into the country duty free and VAT free in terms of the Customs and Excise (General) (Amendment) Regulations, 2001 published in Statutory Instrument 88 of 2020, which was gazetted on 14 April 2020.
Who is eligible?
Any person or organisation that is registered with the Zimbabwe Revenue Authority and has proof of that registration in the form of a Business Partner Number
Type of goods that qualify
|
Heading No. |
Commodity Code |
Description of goods |
Approved Products |
|
22.07 |
2207.10.90 |
- - - Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher |
Alcohol solution |
|
22.08 |
2208.90.99 |
- - - - Other undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages not elsewhere specified. |
Alcohol solution |
|
28.47 |
2847.00.00 |
HYDROGEN PEROXIDE, WHETHER OR NOT SOLIDIFIED WITH UREA. |
Hydrogen peroxide in bulk |
|
30.02 |
3002.15.00 |
- - Immunological products, put up in measured doses or in forms or packings for retail sale |
COVID-19 Test kits |
|
30.04 |
3004.90.90 |
- - - Other medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale not elsewhere specified. |
Hydrogen peroxide presented as a medicament |
|
30.05 |
3005.90.00 |
- Other wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes not elsewhere specified. |
Wadding, gauze, bandages, cotton sticks and similar articles |
|
38.08 |
- - Disinfectants |
||
|
3808.94.10 |
- - - In containers exceeding 20 L or 5 Kg (H2O2 put up as cleaning solutions for surfaces or apparatus.) |
Hand sanitizer; Hydrogen peroxide put up in disinfectant preparations for cleaning surfaces |
|
|
3808.94.90 |
- - - Other (H2O2 Put up in forms or packings for retail sale as disinfectants or as disinfectant preparations, containing alcohol, benzalkonium chloride solution or peroxyacids, or other disinfectants) |
Hand sanitizer, other disinfectant preparations; Hydrogen peroxide put up in disinfectant preparations for cleaning surfaces |
|
|
|
3808.94.10 |
- - - In containers exceeding 20 L or 5 Kg (Hand sanitizer ) |
Hand sanitizers, hydrogen peroxide put up in disinfectant preparations for cleaning surfaces |
|
|
3808.94.90 |
- - - Other ( Hand sanitizer and Other disinfectant preparations) |
Hydrogen peroxide put up in disinfectant preparations for cleaning surfaces |
|
38.22 |
3822.00.00 |
DIAGNOSTIC OR LABORATORY REAGENTS ON A BACKING, PREPARED DIAGNOSTIC OR LABORATORY REAGENTS WHETHER OR NOT ON A BACKING, OTHER THAN THOSE OF HEADING 30.02 OR 30.06; CERTIFIED REFERENCE MATERIALS. |
COVID-19 Test kits |
|
39.26 |
3926.20.10 |
- - - Gloves, mittens and mitts |
Plastic gloves |
|
3926.20.90 |
- - - Other articles of apparel and clothing accessories |
Plastic face shields (covering more than the eye area); Protective garments made from plastic sheeting |
|
|
40.15 |
4015.11.00 |
- - Surgical |
Surgical rubber gloves |
|
4015.19.10 |
- - - Other latex examination gloves, whether or not sterilized |
Other rubber gloves. |
|
|
|
4015.19.90 |
- - - Other gloves |
Other rubber gloves. |
|
48.18 |
4818.90.00 |
- Other toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres. |
Paper bed sheets |
|
61.16 |
6116.10.00 |
- Impregnated, coated or covered with plastics or rubber |
Knitted or crocheted gloves which have been impregnated or covered with plastics or rubber |
|
62.10 |
6210.10.00 |
- Garments of fabrics of heading 56.02 or 56.03 |
Other protective garments of textiles of rubberised textile fabrics or woven fabrics that are impregnated, coated, covered or laminated (fabrics of headings 59.03, 59.06 or 59.07). Actual classification will depend on type of garment and if for males or females. Example: a unisex full body woven suit impregnated with plastics would be classified under 6210.50 ‑ Other women’s or girls’ garments |
|
|
6210.20.00 |
- Other garments, of the type described in subheadings 6201.11 to 6201.19 |
Other protective garments of textiles of rubberised textile fabrics or woven fabrics that are impregnated, coated, covered or laminated (fabrics of headings 59.03, 59.06 or 59.07). Actual classification will depend on type of garment and if for males or females. Example: a unisex full body woven suit impregnated with plastics would be classified under 6210.50 ‑ Other women’s or girls’ garments |
|
|
6210.30.00 |
- Other garments, of the type described in subheadings 6202.11 to 6202.19 |
Other protective garments of textiles of rubberised textile fabrics or woven fabrics that are impregnated, coated, covered or laminated (fabrics of headings 59.03, 59.06 or 59.07). Actual classification will depend on type of garment and if for males or females. Example: a unisex full body woven suit impregnated with plastics would be classified under 6210.50 ‑ Other women’s or girls’ garments |
|
|
6210.40.00 |
- Other men’s or boys’ garments |
Other protective garments of textiles of rubberised textile fabrics or woven fabrics that are impregnated, coated, covered or laminated (fabrics of headings 59.03, 59.06 or 59.07). Actual classification will depend on type of garment and if for males or females. Example: a unisex full body woven suit impregnated with plastics would be classified under 6210.50 ‑ Other women’s or girls’ garments |
|
|
6210.50.00 |
- Other women’s or girls’ garments |
Other protective garments of textiles of rubberised textile fabrics or woven fabrics that are impregnated, coated, covered or laminated (fabrics of headings 59.03, 59.06 or 59.07). Actual classification will depend on type of garment and if for males or females. Example: a unisex full body woven suit impregnated with plastics would be classified under 6210.50 ‑ Other women’s or girls’ garments |
|
62.16 |
6216.00.00 |
GLOVES, MITTENS AND MITTS. |
Textile gloves that are not knitted or crocheted |
|
63.07 |
6307.90.00 |
- Other made up articles, including dress patterns not elsewhere specified. |
Textile face-masks, without a replaceable filter or mechanical parts, including surgical masks and disposable face masks made of woven textiles |
|
65.05 |
6505.00.00 |
HATS AND OTHER HEADGEAR, KNITTED OR CROCHETED, OR MADE UP FROM LACE, FELT or OTHER TEXTILE FABRIC, IN THE PIECE (BUT NOT IN STRIPS), WHETHER OR NOT LINED OR TRIMMED; HAIR-NETS OF ANY MATERIAL, WHETHER OR NOT LINED OR TRIMMED. |
Disposable hair nets |
|
84.19 |
8419.20.00 |
- Medical, surgical or laboratory sterilizers |
Medical, surgical or laboratory sterilizers |
|
90.04 |
9004.90.20 |
- - - Of a kind designed for the protection of the eyes of industrial workers |
Protective spectacles and goggles |
|
9004.90.90 |
- - - Other spectacles, goggles and the like, corrective, protective or other not elsewhere specified. |
Protective spectacles and goggles |
|
|
90.18 |
9018.19.00 |
- - Other electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters) |
Patient monitoring devices - Electro‑diagnostic apparatus |
|
|
9018.31.00 |
- - Syringes, with or without needles |
Syringes, with or without needles |
|
|
9018.32.10 |
- - Fistula needles |
|
|
|
9018.32.90 |
- - Tubular metal needles and needles for sutures |
Tubular metal needles and needles for sutures |
|
|
9018.39.00 |
- Other needles, catheters, cannulae and the like |
Needles, catheters, cannulae and the like |
|
|
9018.90.00 |
- Other instruments and appliances |
Extracorporeal membrane oxygenation (ECMO), Intubation kits |
|
90.19 |
9019.20.00 |
- Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus |
Medical ventilators(artificial respiration apparatus); Other oxygen therapy apparatus including oxygen tents |
|
90.20 |
9020.00.00 |
OTHER BREATHING APPLIANCES AND GAS MASKS, EXCLUDING PROTECTIVE MASKS HAVING NEITHER MECHANICAL PARTS NOR REPLACEABLE FILTERS. |
Gas masks with mechanical parts or replaceable filters for protection against biological agents. Also includes such masks incorporating eye protection or facial shields. |
|
90.22 |
9022.12.00 |
- - Computed tomography apparatus |
Computed tomography (CT) scanners |
|
90.25 |
9025.11.00 |
- - Thermometers and pyrometers, not combined with other instruments liquid-filled, for direct reading |
Liquid filled thermometer for direct reading (Includes standard “Mercury-in-glass” clinical thermometer.) |
|
|
9025.19.00 |
- - Other thermometers and pyrometers, not combined with other instruments |
Other thermometers (For example, digital thermometers, or infrared thermometers for placing on the forehead) |
|
90.27 |
9027.80.00 |
- Other instruments and apparatus |
COVID-19 Diagnostic Test instruments and apparatus (Instruments used in clinical laboratories for in Vitro Diagnosis) |
Application procedure
Prior to importation of the goods, the importer shall apply in writing to the Commissioner at the ZIMRA office nearest to where he is resident and submit the following:
- full names, or the full corporate name, the registered office address, and if different, the physical postal address of the place of business and Business Partner Number
- suppliers’ invoice/donation letter with the full description of goods, values, quantities including, where applicable, identification (serial) numbers
- possible HS classification for the goods
- a valid tax clearance certificate and proof of registration with ZIMRA
- a written undertaking by the importer to the effect that the goods are for fight against corona virus (COVID-19).
Upon fulfilling the above conditions, a rebate letter will be issued by the Commissioner.
How are the goods cleared?
The goods shall be cleared at the Customs office nearest to the premises of the importer and should be done through a ZIMRA registered clearing agent.
The Customs Procedure Code is 060
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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.