4.2.4.6 What documentation, if any, comes back to the issuing office after importation?
No documentation is requested from the port of importation by the issuing office.
4.2.4.7 What are the available conditions regarding where the rebated goods are to be kept?
At given address and removed to another address only after notifying the Commissioner as specified in the Customs and Excise Act.
4.2.4.8 Are there restrictions to usage of rebated goods especially where they are given a prescription period?
Rebated goods especially vehicles are not supposed to be disposed of within their prescription period which …show more content…
Forfeiture of the goods should also be compulsory where client is found guilty.
4.2.4.20 How would you rate Zimra effectiveness in the management of rebate schemes?
The management of these schemes is generally effective though there is still room for improvement through computerization of all the functions such that everything is done in the system and not manually. There is also need for data interlink with the various key government departments.
4.2.4.21 Do you believe additional interventions could be necessary and worthwhile?
As long as the cost of collection falls below the amounts to be collected, it is worthwhile to improve systems.
4.2.5 Observations
On observations, the researcher noted the following;
1. Registers for disability rebates issued are recorded in excel sheets a system which can be easily manipulated.
2. A letter for the grant of rebate is issued using a word generated standard letter
3. At ports of entry, there is no record to check the genuineness of such rebate letters and it is based on the Officer’s discretion to confirm or not with the issuing