"Our client is based in Limpopo and wants to import scrap metal and scrap plastic from Zimbabwe. We have read that there is a ban on the export of scrap metals in Zimbabwe. 1. Can you please advise? 2. Please can you also advise regarding the import du
Author: Alison Van Den Berg
Important:
This answer is based on tax law year ending 28 February 2020.
Answer:
1. Your client needs to consider Zimbabwe export control legislation to confirm this. SA advisers cannot advise on Zimbabwe law. However, general reading in media indicates there has been a scrap metal exports ban in Zimbabwe for many years, but certain people occasionally apply for and are granted exemptions from the ban.
2. The client needs to be registered as an importer before importing into SA. Your client should note there is also export control regarding scrap metals leaving SA, but not on importation. The tariff heading for scrap metal is under heading 7204 and these are all free of customs import duty. Only VAT would be payable on importation.