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

13 January 2017 

Publication where the measure is specified

Statutory Instrument 12 of 2017 

Regulation where the measure is specified

Value Added Tax (Unbeneficiated Hides Exports) Regulations, 2017 

Country/Region applying the measure

Zimbabwe 

The rationale of the measure

Not specified in the regulations 

Coded list of objectives

X: For purposes n.e.s. 

Description of the measure

3(1) Subject to section 12C of the Value Added Tax Act [Chapter 23:12], export tax relief shall be granted on unbeneficiated hides exported by a registered merchant listed in the Schedule.
(3) These regulations shall only apply to stockpile accumulated prior to 31 December 2016.
(4) The relief granted shall not exceed the maximum quantities prescribed for each individual exporter in the Schedule.

SCHEDULE

REGISTERED MERCHANTS
NAME OF MERCHANT NUMBER OF HIDES WEIGHT OF EXPORT QUOTA (Kilogrammes)
Cold Storage Company 11 900 273 700
Meggertop Eterprises 8 000 184 000
Tricastol 7 000 161 000
Lushaba Trading 3 000 69 000
Amazimzim 2 000 46 000
Afro Hides and Skin (Private) Limited 18 141 417 243
Bellevue Abattoir 4 161 95 703
A-irro Enterprises 27 272 600 000
TOTAL 81 474 1 846 646 

Reference of the measure

Article 3(1), (3) and (4) 

Measure also domestic

No 

Products affected by the measure.

Description

Unbeneficiated hides 

Countries/Regions affected by the measure.

Description

All countries