Non-Tariff Barriers

Non-Tariff Measure

NTM classification

P13: Production and post-production requirements to export 

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.
(2) The registered merchant referred to in subsection (1) shall be issued with an export permit by the Minister responsible for Agriculture as approved by the Minister of Industry and Commerce.
4(1) The registered merchant who wishes to export unbeneficiated hides in terms of these regulations shall , upon confirmation of the evidence of a stockpile of unbeneficiated hides by the Minister responsible for Agriculture, apply for a permit in terms of these regulations.


SCHEDULE

REGISTERED MERCHANTS

Cold Storage Company
Meggertop Eterprises
Tricastol
Lushaba Trading
Amazimzim
Afro Hides and Skin (Private) Limited
Bellevue Abattoir
A-irro Enterprises 

Reference of the measure

Article 3(2) and 4(1) 

Measure also domestic

No 

Products affected by the measure.

Description

Unbeneficiated hides 

Countries/Regions affected by the measure.

Description

All countries