Non-Tariff Barriers

Non-Tariff Measure

NTM classification

P5: State-trading enterprises, for exporting; other selective export channels 

Date when the measure came into force

01 October 2015 

Publication where the measure is specified

Finance Act, 2015 

Regulation where the measure is specified

Finance Act, 2015 

Country/Region applying the measure

Zimbabwe 

The rationale of the measure

Not specified in the documement 

Coded list of objectives

X: For purposes n.e.s. 

Description of the measure

13 Amendment of section 12C of Cap. 23:12
(1) With effect from 1st October, 2015, section 12C ("Collection of tax on exportation of unbeneficiated hides, determination of value thereof") of the Value Added Tax Act [Chapter 23:12] is amended by the repeal of subsection (2) and the substitution of-
"(2) Notwithstanding section 10(1), tax at the rate of seventy-five cents per kilogram of unbeneficiated hides shall be levied on a supplier of such raw hides for export from Zimbabwe or fifteen percentum of the export consignment of the hides in question, whichever figure results in a higher tax yield." 

Reference of the measure

Article 13 

Measure also domestic

No 

Products affected by the measure.

Description

Unbeneficiated hides 

Countries/Regions affected by the measure.

Description

All countries