Trade Development Surcharge Act
- Commenced on 30 December 1991
- [This is the version of this document at 31 December 2016 and includes any amendments published up to 31 December 2017.]
- [Note: This version of the Act was revised and consolidated by the Law Development Commission of Zimbabwe]
1. Short titleThis Act may be cited as the Trade Development Surcharge Act [Chapter 14:22].
3. Imposition of surcharge
4. Payment of surcharge
5. Accounts to be kept by trade development organization
6. Recovery of surchargeA surcharge shall be a debt due to the trade development organization for whose benefit the surcharge was imposed and may be recovered by proceedings in any court of competent jurisdiction at the suit of the trade development organization.
7. False statementsAny person who knowingly makes a false statement to an authorized dealer as to the value of any goods imported or exported by him, in order to avoid the payment of any surcharge in terms of this Act, shall be guilty of an offence and liable to a fine not exceeding level eight or to imprisonment for a period not exceeding one year or to both such fine and such imprisonment.[section amended by section 4 of Act 22 of 2001]
History of this document
30 December 1991