Zimbabwe: Surtax on imports of used vehicles
Description
Effective 1 January 2012, the government of Zimbabwe has imposed a surtax of 25 percent on second-hand light passenger motor vehicles that are more than 5 years of age. This surtax applies to imports only.
Any Evidence-Based Deliberation:
| Question | Result |
|---|---|
| Is there anything in the public record to suggest that evidence of the effectiveness of the proposed measure was considered during official deliberations? | |
| Is there any evidence that alternatives to the proposed measure were considered? | |
| Is there anything in the public record that suggests that empirical evidence informed the comparison across the alternatives available to government? | |
| Was such evidence identified? | |
| Is such evidence publicly available? | |
| Did the official decision-maker in question provide an explanation as to why a chosen measure was favoured over alternatives? | |
| Is there any evidence to suggest that potentially affected trading partners were consulted before the measures were taken? | |
| Is there any evidence that safeguards have been put in place to ensure that implementation of the initiative is transparent and non-discriminatory? | |
| Did the government state its intention to review the measure within one year of implementation? |
Date Discovered:
Implemented: Yes
Date of inception: 1 Jan 2012
GTA Evaluation: Red
Source:
Zimbabwe Revenue Authority. Surtax list. Available at http://www.zimra.co.zw/index.php?option=com_content&view=article&id=1629...
Government Response:
- 515 reads
