Customs and Excise Act, section 115 as at 22 Nov 2018
Government of Zimbabwe
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The Minister may, notwithstanding section 41 of the Reserve Bank of Zimbabwe Act [Chapter 22:15] or anything provided by or under the Exchange Control Act [Chapter 22:05] require every person, including a resident of Zimbabwe, who imports any item of goods (hereafter in this section called a “foreign currency dutiable item”) designated by the Minister by notice in a statutory instrument to be a foreign currency dutiable item, to pay any duty and import or value-added tax payable on such item in United States dollars.
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