ZIMRA Clarifies Importation Laws for Churches and Religious Organizations

The Zimbabwe Revenue Authority (ZIMRA) has shed light on the laws governing the importation of goods by religious organizations and churches, encouraging churches to seek clearance before importing goods to avoid potential issues.

The relevant law is the Customs and Surtax Act, specifically Section 120 and 127 of the General Regulations (SI 154/2001), which outlines the procedures for importing goods. To qualify for duty suspension, churches must be registered with the Zimbabwe Council of Churches or Evangelical Fellowships.

The types of goods eligible for duty suspension include organs, band instruments, church decorations, and fonts. However, building materials are only allowed if they are not available locally.

ZIMRA’s Revenue Officer, Sitshengisiwe Manyora, explained the application process, which involves submitting five documents: an application letter, church constitution, two letters from the Zimbabwe Amalgamated Council of Churches (ZACC) and Evangelical Fellowship, two national IDs for church representatives, proof of the church’s location, and an invoice for the goods to be imported.

Manyora emphasized that this will make it easier for churches to know which goods can be imported and not.

Sichelesile Ngorima, Revenue Supervisor, highlighted that once the application is approved, a rebate letter is issued, allowing the goods to pass through customs duty-free.

ZIMRA encourages churches to register with the Zimbabwe Church Council and familiarize themselves with the law to ensure compliance.