Enhancing the production of cultural goods and activities through a duty rebate facility (Duty Free SI 136 of 2003)

Zimbabwe Revenue Authority (ZIMRA)
Objectifs clefs de la mesure:
  • To provide rebate of duty on music, sound, recording and broadcasting equipment imported by registered arts organizations.
  • To establish a window for the importation of musical instruments to promote creativity in the production of music
  • To promote the importation of quality public address systems for the promotion of consumption of musical products in public spaces.
  • To promote government policy trajectory in the area of music and broadcasting in Zimbabwe
  • To encourage the wide distribution of creative products through high quality broadcasting avenues.
  • To contribute to employment creation in the music industry


Périmètre de la mesure:
Nature de la mesure:
Principale caractéristique de la mesure:
  • The Statutory Instrument gives preferential treatment to creators, producers and distributors in the music, film and broadcasting sectors an opportunity to import equipment duty free.
  • the applicant has to be registered with the National Arts Council of Zimbabwe (NACZ) as defined in the  NACZ Act [Chapter 25:07]
  • The Statutory Instrument covers only music instruments, public address systems, recording and broadcasting equipment but excludes spare parts and consumables.
  • The equipment imported under the facility should be used in the entertainment industry and cannot be sold within a period of five (5) years.
  • The duty free clearance certificate is issued by the Commissioner General (of Taxes) after being satisfied that the applicant meets the requirement as recommended by the National Arts Council of Zimbabwe


Résultats attendus de la mise en œuvre de la mesure:

Growth of the Zimbabwe Creative sector

The measure has broadly promoted the diversity of cultural expressions in Zimbabwe and the following were the targets;

  • Involvement of youths in the creation, production and distribution of music and film products in Zimbabwe
  • Increased number of female musicians and film producers in Zimbabwe.
  • An increased quota of local content in broadcasting arena so as to promote creativity and consumption of local creative products thus contributing to the economy of the country.
  • Increased number studios and broadcasting players in the creative industry, thus contributing to employment creation.
  • The measure is expected to spur the growth of the film and music sector for both creators and producers alike.
Ressources financières allouées à la mise en œuvre de la mesure:


Principales conclusions de la mise en oeuvre de la mesure:

The upholding in 2013 by government of a statutory instrument  of 2003  that allows duty-free  importation of instruments by cultural and creative industry players is one measure that have broadly promoted the diversity of cultural expressions in Zimbabwe. The measure was responsible for the establishment of many audio and video recording studios whose products have become the backbone of the viability and promotion of the diversity of cultural expressions.

The instrument has over the years now saw the growth of music by young people and young females getting their space alike. The period saw the growth of urban grooves and the current rolling ZimDancehall.


Indicateurs utilisés pour déterminer l’impact:
Register of licensed broadcasting housesRegister of licensed recording studios and agenciesRegister of remittances to rights and royalties companiesReports from registered promoters 
Objectif(s) de la Convention 2005 de l'UNESCO
Domaines culturels
Cinéma/Arts audiovisuels
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