Exchange Control (General) Order, 1996

[Gazetted 5th July 1996]
Amended by: SI 267/97, 38/99, 126/99, 323A/01, 226/02, 291A/02, 88/03, 143/03, 162/03, 163 /03, 3/04, 7/04, 237/04 and 34/05 ARRANGEMENT OF SECTIONS
Section

1. Title.
2. Interpretation.
3. Authorised dealers.
4. Exchange control authorities.
5. (Foreign exchange bureaux de change! Repealed)
6. Service payments.
7. Foreign currency accounts.
8. International credit cards.
9. Payments in Zimbabwe: section 10 of principal regulations not to apply to
   certain transactions.
   10.Payment by visitors for goods, services and other facilities provided by operators of designated tourist facilities 10A. Payments by foreign clients of hunting safari operators and taxidermists 10C. Cross-border transport operatorsi 10D. Postal and telecommunications operators 11.Purchase of securities by foreign residents. 12.Purchase of immovable property by foreign residents. 13.Exports. 14.Possession of currency in departure or transit lounge. 15.Imports. 16.Re-designation of returning residents. 17.Release of funds held in blocked accounts and Government bonds. 17A. Foreign currency holdings by authorised dealers and foreign exchange bureaux de change. 18.Procedure for appeals. 19.Forms. 20.Supplementary directions. First Schedule: Service payments. Second Schedule: Denominated currencies. Third Schedule: Exports that may be approved by authorised dealers. Fourth Schedule: Monthly foreign currency return for tourism sector. Fifth Schedule: Hunting return Form TR2: Application for hunting NP/CITES Sixth Schedule: Section 10C (1): Road Transport Freight Form CD3 Seventh Schedule: Section 10D: Postal and Telecommunications Sector Form PTS1 IT is hereby notified that the Reserve Bank of Zimbabwe, in terms of section 40 of the

Exchange Control Regulations, 1996, and with the approval of the Minister of Finance has made the following order:!

1. Title
   This order may be cited as the Exchange Control (General) Order, 1996.
2. Interpretation
   (1) In this order!
   “business organisation” means a body corporate or firm carrying on business in Zimbabwe; “interbank market” means the foreign currency market operated by authorised dealers in Zimbabwe; “marketing board” means a body corporate established directly by any enactment for purposes which are specified in that enactment and which relate to the marketing of any agricultural produce or mineral; “principal regulations” means the Exchange Control Regulations, 1996. “Reserve Bank bearer cheque” means a cheque payable to bearer issued by the Reserve Bank and specifying a predetermined amount and maturity date thereon" [Definition inserted by s. 2 of SI 7/04] (2) Words importing male or females include corporate bodies. [New subsection inserted by section 2 of SI 143/03, the existing section becoming subsection (1)]
3. Authorised dealers
   The following institutions are declared to be authorised dealers for the purposes of the principal regulations # (a) the Reserve Bank; and (b) every commercial bank and accepting house registered under the Banking Act [chapter 24:20]
4. Exchange control authorities
   (1) Every authorised dealer is declared to be an exchange control authority for thepurposes of granting any authorisation, approval or permission which, in terms of thisorder, is permitted or required to be given by an authorised dealer.

(2) For the purposes of subsection (5) of section 21 of the principal regulations, an authorised dealer # (a) that has authorised the export of the goods concerned; or (b) with which the exporter concerned has a banking account, if the export did not require authorisation under this order; is declared to be an exchange control authority for the purpose of giving directions if payment for the goods has not been made in the period within which it ought to have been made in terms of subsection (2) of that section. (3) For the purposes of section 24 of the principal regulations, an authorised dealer- (a) that has granted authority or permission to a person; or (b) issued foreign currency to a person; on condition or on the understanding that he will import goods into Zimbabwe, is declared to be an exchange control authority for the purposes of # (i) receiving notification of all the material particulars relating to the goods; and (ii) giving directions as to the manner in which the goods are to be dealt with; if the goods are not imported within three months. (4) For the purposes of any particular transaction, any authorised dealer shall be an exchange control authority to such extent and subject to such conditions as the Reserve Bank may specify by written notice to the authorised dealer concerned.
5. Foreign exchange bureaux de change
[repealed of SI 323A of 2001 with effect from 22nd October, 2001.]
6. Service payments
(1) An authorised dealer may #
(a) authorise the payments and remittances set out in the First Schedule; and (b) sell foreign currency for the purposes set out in the First Schedule; subject to the terms and conditions specified in that Schedule.

(2) The Reserve Bank may, in any particular case, direct an authorised dealer # (a) not to authorise a payment or remittance; or (b) not to sell foreign currency for a particular purpose; or (c) to authorise a payment or remittance, or to sell foreign currency, subject to specified terms and conditions; and the authorised dealer concerned shall comply with the direction. (3) Where an authorised dealer receives an application for authorisation which does not fall clearly within any of the categories set out in the First
Schedule, the authorised dealer shall, if the applicant so requests, refer it to
the Reserve Bank.
7. Foreign currency accounts
(1) Moneys may be held in a foreign currency account in any of the currencies specified in the Second Schedule; Provided that no foreign currency account may be opened or operated with less than two hundred United States Dollars, in the case of an individual, or less than five hundred United States Dollars, in the case of a business organization or the equivalents of such amounts in any of the other currencies specified in the second schedule. [Proviso inserted by section 3 of SI 7/04.] (2) A business organisation that is a foreign resident may open up to four foreign currency accounts in any four of the currencies specified in the Second Schedule and, in addition, may open accounts in South African Rands and Botswana Pula. [amended by 267A/1997 with effect from the 28th November, 1997.] (2a) A business organization that is a Zimbabwean resident shall not be entitled to open or operate a foreign currency account. [(2a) inserted by Section 2 of S.I.267A/1997 from 28/11/97] (3) An individual may hold moneys in a foreign currency account in South African Rands or Botswana Pula instead of a currency specified in the Second Schedule; Provided that, where he does so, such moneys may be withdrawn from the account only in Rands or Pula, as the case may be. (4) A business organisation, that is a foreign resident and is a direct exporter of goods and services may retain all the proceeds from its exports in a foreign currency account;

Provided that an exporter receiving such proceeds in Zimbabwean dollars through a vostro-nostro account may not purchase foreign currency with those dollars for the purpose of opening a foreign currency account. [amended by S.I 267A/1997 with effect from the 28/11/97] (5) The following moneys shall not be deposited by an individual in a foreign currency account # (a) travellers cheques or other foreign currency documents issued in Zimbabwe:
Provided that an individual may pay such documents into his account if he satisfies the authorised dealer that they were paid for with foreign currency from that account; or (b) foreign currency purchased from an authorised dealer or from another holder of a foreign currency account; or (c) moneys withdrawn from a foreign currency account and converted into Zimbabwean currency. (6) Where an individual, on any one day, deposits foreign currency notes or coins into his foreign currency account in excess of two thousand United States dollars in value, the authorised dealer accepting the deposit shall require him to disclose, in writing, the source of the foreign currency. (7) $$ . [Repealed by SI 267A/97 with effect from 28 November, 1997].
8. International credit cards
(1) An authorised dealer that is a commercial bank may issue a business organization with up to four international credit cards for use by the organisation%s employees on business trips outside Zimbabwe, subject to the following conditions # (a) the authorised dealer, approves each business trip before any of the cards are utilised; and (b) such cards are used only for the payment of expenses incurred on business trips; and (c) the business organisation assumes responsibility for the proper utilization of the cards by its employees. (2) An authorised dealer that is a commercial bank may issue an individual with an international credit card, subject to the following conditions #

(a) the individual does not hold another such card issued by the same or another authorised dealer:
Provided that an individual may hold a card issued in terms of subsection (1) as well as a card issued in terms of this subsection; and (b) the amount authorised to be drawn on the card does not at any time exceed the individual%s annual holiday travel allowance and additionally, or alternatively, the current balance in his foreign currency account; and (c) the individual%s passport is valid and endorsed with the amount to which he is entitled by way of holiday travel allowance at the time the card is issued; and (d) at the beginning of each calendar year while he holds the card, the individual%s passport is endorsed with the amount to which he is entitled by way of holiday travel allowance. (3) An authorised dealer shall require a person to whom an international credit card is issued in terms of subsection (1) or (2) to sign an undertaking to comply with the terms and conditions under which the card is issued. (4) Authorised dealers shall complete separate composite Forms E for transactions relating to international credit cards issued to business organisations and individualsrespectively. (5) If the holder of an international credit card withdraws money on the card in excess of the authorised limit, the authorised dealer shall # (a) forthwith withdraw the card and take steps to have the holder declared a & hot card holder"; and (b) take all necessary steps to recover the amount overdrawn from the holder%s foreign currency account or his future holiday travel allowance; and (c) in the case of a card issued in terms of subsection (1), establish the circumstances in which the holder was permitted to exceed the limit; and without delay report all the circumstances of the case to the Reserve Bank. (6) Every authorised dealer that issues international credit cards shall report to the Reserved Bank each month the net amounts drawn on the cards.

9. Payments in Zimbabwe: section 10 of principal regulations not to apply to
   certain transactions
   Paragraphs (a), (b) and (c) of subsection (1) of section 10 of the principal regulations, which prohibit the unauthorised making of payments and the placing of money to or for the credit of foreign residents, shall not apply where # (a) the Zimbabwean resident who is the one party to the transaction is an individual and the foreign resident who is the other party to the transaction is related to him by blood or marriage; and (b) the amount involved is less than the equivalent of five thousand United States dollars; and (c) the transaction does not relate to any trade, business or other gainful occupation or activity carried on by the Zimbabwean resident or the foreign resident concerned; (d) the transaction does not and is not likely to give rise to an enforceable obligation to pay any money outside Zimbabwe.
10. Payment by visitors for goods, services and other facilities provided by
    operators of designated tourist facilities (1) In this section # “designated tourist facility” means any service, premises or place declared to be a designated tourist facility by virtue of being specified in the First
    Schedule to the Tourism (Designated Tourist Facilities) (Declaration and
    Requirements for Registration ) Regulations, 1996, published in Statutory Instrument 106 of 1996, and, for the purposes of this section, includes any place (other than the place wherein the owner ordinarily resides) where persons are provided, on payment of a charge, with residential accommodation, whether with or without meals, commonly known as a &boarding house" or &back-packers% lodge"; “operator”, in relation to a designated tourist facility, means the person who conducts or operates the facility or who is responsible for its management; “registered tourist facility”, and “visitor” have the meaning given to those terms in section 2 of the Tourism Act [Chapter 14:20];

“tourist agent” means any person who receives payment from a visitor on behalf of any operator of a designated tourist facility for goods or services provided by that operator, or for partaking in any activity organised by that operator, and includes but is not limited to any tour operator, hotel and travel agency; “Zimbabwe Tourism Authority” means the Zimbabwe Tourism Authority established under the Tourism Act [Chapter 14:20]. (2) Every operator of a designated tourist facility, whether or not it is a registered tourist facility, shall ensure that any visitor who pays for any goods or services provided by the operator or partakes in any activity organized for gain or reward by the operator pays for such goods, services or activity # (a) in foreign currency; or (b) in Zimbabwean currency, if the operator is satisfied from documentary evidence produced by or on behalf of the visitor that the Zimbabwean currency is the proceeds from a sale of foreign currency to an authorised dealer. (3) Where payment for the goods or services provided or activity organised by the operator of a registered tourist facility is made through a tourist agent, the operator of the registered tourist facility concerned shall ensure that payment is received # (a) In foreign currency; or (b)In Zimbabwean currency, if the agent is satisfied from documentary evidence produced by or on behalf of the visitor that the Zimbabwean currency is the proceeds from a sale of foreign currency to an authorised dealer. (4) Every operator of a designated tourist facility and every tourist agent is designated as an exporter for exchange control purposes, and shall # (a) when banking any foreign currency, complete in three copies a daily banking sheet in the form shown in the appendix to the Fourth
Schedule, of which
i. one copy shall be retained by the authorized dealer; and

ii. one copy, duly authenticated by the authorised dealer, shall
be retained by the operator; and
iii. one copy, duly authenticated by the authorised dealer, shall
be submitted by the operator or agent to the Zimbabwe Tourism Authority. no later than four days after the end of the month concerned, completea monthly foreign currency analysis in the form shown in the
appendix to the Fourth Schedule, of which #
i. one copy shall be retained by the authorized dealer; and
ii. one copy, duly authenticated by the authorised dealer,
shall be retained by the operator; and
iii. one copy, duly authenticated by the authorised dealer,
shall be submitted by the operator or agent to the Zimbabwe Tourism Authority. (5) The authorized dealer with which an operator of a designated tourist facility or tourist agent banks any foreign currency in terms of subsection (4) shall, no later than fourteen days after the end of the month concerned, complete in three copies a monthly return in Form TR1 set out in the Fourth Schedule and submit to the Reserve Bank one copy of the form together with the following documents appended thereto, duly authenticated by the authorized dealer # (a) the relevant monthly foreign currency analysis; and (b) relevant daily banking sheets. 10A. Payment by foreign clients of hunting safari operators and taxidermists (1) In this section # “hunting safari” includes a photographic or viewing safari conducted by a hunting safari operator, whether or not in conjunction with a hunting safari; “hunting safari operator” means a person who, for reward, conducts any other person on a hunting safari; “foreign client”, in relation to a hunting safari operator, means a person not ordinarily resident in Zimbabwe who contracts directly or indirectly with the operator to go on a hunting safari conducted by the operator;

“Parks and Wildlife Management Authority” means the Parks and Wildlife Management Authority established under the Parks and Wildlife Act [chapter 20:24]; “professional hunter” means a person licenced as such in terms of the Parks and Wild Life (General) Regulations, 1990, published in Statutory Instrument 362 of 1990; “taxidermist” means a person who processes, prepares stuffs and mounts a trophy so that it has a life-like appearance; “triplicate copy”, with reference to Form TR2, means the copy of Form TR2 referred to as the triplicate copy in the preliminary note to that form titled &Distribution of Copies". (2) Every hunting safari operator shall ensure that every foreign client who pays for any goods or services provided by the operator or partakes in any hunting safari or other activity organized for gain or reward by the operator pays for such goods, services or activity # (a) in foreign currency; or (b)in Zimbabwean currency, if the operator is satisfied from documentary evidence produced by or on behalf of the foreign client that the Zimbabwean currency is the proceeds from a sale of foreign currency to an authorised dealer. (3) Where payment for the goods or services provided or safari or activity organised by the hunting safari operator is made through an agent, the operator concerned shall ensure that payment is received # (a) In foreign currency; or (b)In Zimbabwean currency, if the operator is satisfied from documentary evidence produced by or on behalf of the visitor that the Zimbabwean currency is the proceeds from a sale of foreign currency to an authorised dealer. (4) Every hunting safari operator is designed as an exporter for exchange control purposes, and shall # (a) at any time after the conclusion of any hunting safari, complete in five copies Form TR2 set out in the Fifth Schedule as furnished by the Reserve Bank through authorised dealers, and ensure that every foreign client of the hunting safari operator, and every professional hunter involved in the provision of the goods or services or

organization of the safari or activity by the operator, signs the Form TR2 in five copies; and (b)ensure that all foreign currency paid to him or herby the foreign client is deposited with an authorized dealer in a corporate foreign currency account within seven days after the conclusion of the hunting safari; and (c) no later than thirty days after the end of the hunting safari referred to on any Form TR2 submit to the Reserve Bank one copy of the Form TR2 together with the relevant bank deposit slips or copies thereof authenticated by an authorized dealer as evidence that the proceeds of that hunting safari have been banked in accordance with paragraph (b). (5) Where a hunting safari operator provides the services of a taxidermist, the hunting safari operator is designated as an exporter for exchange control purposes, and shall # (a) ensure that all foreign currency paid to him or her by a foreign client of his or her taxidermy services is deposited with an authorized dealer in a corporate foreign currency account; and (b)at the time of applying for an export or re-export certificate in Form NP/CITES 3 through the Parks and Wild Life Management Authority, submit the triplicate copy of form TR2 to the Authority, together with the relevant bank deposit slips or copies thereof authenticated by an authorized dealer as evidence that the proceeds derived from the processing of the relevant trophy or trophies have been banked in accordance with paragraph (a). (6) Where a taxidermist provides services independently of those of a hunting safari operator, the taxidermist is designated as an exporter for exchange control purposes, and shall # (a) ensure that all foreign currency paid to him or her by a foreign client of his or her taxidermy services is deposited with an authorized dealer in a corporate foreign currency account; and (b)at the time of applying for an export or re-export certificate in Form NP/CITES 3 through the Parks and Wild Life Management Authority, submit the triplicate copy of form TR2 to the Authority, together with the relevant bank deposit slips or copies thereof authenticated by an authorized dealer as evidence that the proceeds derived from the processing of the relevant trophy or trophies have been banked in accordance with paragraph (a).

[Section 10 which was previously substituted by SI 323A/2001 repealed and substituted by section 3 of SI 143/03 which introduced sections 10 and 10A] 10C. Cross-border transport operators* (1) In this section # “cross-border transport operator” means a transport operator issued with a bi-lateral or PTA permit for the purpose of undertaking cross-border operations in terms of the Road Motor Transportation Act, 1997; “foreign cross-border transport operator” means a cross-border transport operator # (a) who was domiciled outside Zimbabwe before the 1st January, 2003, in case of an individual; or (b)the majority of whose partners, trustees or members were domiciled outside Zimbabwe before the 1st January, 2003, in the case of a partnership, trust, association (whether incorporated or unincorporated); or (c) which was incorporated outside Zimbabwe before the 1st January, 2003, in the case of a company; but does not include a cross-border transport operator carrying on any business in Zimbabwe who or which was domiciled outside Zimbabwe after the 1st January 2003; “foreign person” or “foreign supplier” means # (a) an individual domiciled outside Zimbabwe; or (b)a partnership, trust or association (whether incorporated or unincorporated) the majority of whose partners, trustees or members are domiciled in Zimbabwe; (c) a company incorporated outside Zimbabwe; and &local company" shall be construed accordingly; “Form CD3” means the Customs/Currency Declaration Form No. 3 set out in the Sixth Schedule; “incoming goods” means imported goods belonging to a local company where freight charges are paid by a foreign supplier. “outgoing goods” means goods belonging to a foreign person and transported from Zimbabwe; “transmitting goods” means goods belonging to a foreign person and transported from Zimbabwe by a cross-border transporter;

“transport operator” means the holder of an operator%s licence issued in terms of Part III of the Road Motor Transportation Act, 1997. “Zimbabwe Revenue Authority” or “ZIMRA” means the Zimbabwe Revenue Authority established under the Revenue Authority Act [Chapter 23:11]. (2) Every cross-border transport operator (other than a foreign cross-border transport operator) who transports goods on behalf of a foreign person shall ensure that the foreign person who pays for the transport of such goods, pays for such transport in foreign currency within 90 days of exiting (that is, upon departing from the port of exit) or entering (that is, upon arriving at the port of entry) Zimbabwe. (3) Where payment for the goods transported for a foreign person by a cross￾border transport operator is made through an agent, the agent shall ensure that payment is received in foreign currency within 90 days of exiting or entering Zimbabwe. (4) Every cross-border transport operator (other than a foreign cross-border transport operator) who transports goods on behalf of a foreign person, and every agent of a cross-border transport operator (other than a foreign cross￾border transport operator), is designated as an exporter for exchange control purposes, and shall ensure that #
i. he or she completes four copies of the Form CD3 set out in the
Sixth Schedule as furnished by the Reserve Bank through Authorized Dealers, and deals with such copies in accordance with such guidelines as the Reserve Bank may issue from time to time; and
ii. all foreign currency paid to him or her by a foreign person,
whether for the transport of outgoing, incoming or transiting goods, is deposited with an Authorised Dealer in a Corporate Foreign Currency Account. [Section 10C inserted by section 2 of SI 162/03]

10D. Postal and telecommunications operators (1) In this section and the Seventh Schedule! & operator" means an operator of any of the telecommunications or postal services referred to in subsection (3), whether or not such operator is licensed by the Postal and Telecommunications Regulatory Authority of Zimbabwe;

&set off" means the settlement of accounts between a local operator and a foreign operator in terms of which the cost of incoming traffic or services is set off against the cost of outgoing traffic or services. (2) Any word or expression to which a meaning has been assigned in the Postal and Telecommunications Act [Chapter 12:05] shall have the same meaning when used in this section. (3) Every operator of any of the following services within Zimbabwe is designated as an exporter for exchange control purposes! (a) a cellular telecommunication service; or (b) a fixed line telephone service; or (c) a postal service; or (d) a electronic mail service; or (e) an Internet service; or (f) an international transit service. (4) Subject to subsection (6), every operator referred to in subsection (3) shall ensure that any service provided by such operator to a foreign person or foreign entity shall be paid for in foreign currency and that the foreign currency is received in Zimbabwe within 90 days from the last day of the month during which the service was provided. (5) Where an operator of a postal service receives payment from a foreign operator or operators on a monthly, quarterly or yearly basis, such postal operator shall ensure that the funds owed are received in Zimbabwe within 90 days from the last day of the month, quarter or year, as the case may be, in which the service was provided. (6) Every operator shall! (a) complete 4 copies of Form PTS1 set out in the Seventh Schedule as furnished by the Reserve Bank through authorised dealers and shall deal with such copies in accordance with such directions as the Reserve Bank may issue from time to time; and (b) attach to the form referred to in paragraph (a) a record of the inflow and outflow of such operator%s traffic for the period to which the return relates and the rate or fee applied per each unit of measurement of the traffic; and (c) immediately upon receipt, and, in any event, not later than 48 hours from the date of receipt, deposit into a corporate foreign currency account all foreign currency received in respect of the services offered by such operator; and deal with such funds in accordance with such directions as the Reserve Bank may issue from time to time; and (d) submit the form referred to in this subsection to the Reserve Bank through an authorised dealer within 30 days from the last day of the month in which the services were provided, or, in the case of the operator of a postal service, within 30 days from the last day of the month, quarter or year, as the case may be, in which the services were provided.

(7) When completing the form referred to in subsection (6), the operator shall indicate on the form any payment dispute that has the potential of delaying payment from a foreign operator, giving material particulars of such dispute. (8) Every operator shall advise the Reserve Bank in writing of every roaming partner, interconnect partner, clearing house or any other party with whom such operator has an agreement for the provision of services. (9) No operator shall, without the written approval of the Reserve Bank, enter into a new or vary an existing roaming agreement or any other agreement for the provision of services by or to a foreign operator or other foreign entity. (10) Every operator shall furnish to the Reserve Bank, such information or such documents as the Reserve Bank may require relating to any agreement or transaction connected with such operator. (11) The Reserve Bank may from time to time issue directions to operators and authorised dealers supplementing or varying the provisions of this section:
Provided any direction varying the provisions of this section shall be confirmed by an amendment of this section within 30 days of the date when the direction is issued
11. Purchase of securities by foreign residents.
(1) A listed security which is a share may be issued or transferred to a foreign resident or his nominee, subject to the following conditions # (a) the security shall be paid for out of funds transmitted to Zimbabwe through normal banking channels; and (b) the security shall not be issued or transferred without the permission of the Reserve Bank if its issue or transfer would result in foreign residents holding more than forty per centum of the total equity of the company issuing the security:
Provided that any of the company%s equity that has been held by a foreign resident since before the 1st May, 1993, shall not be counted for the purposes of this paragraph. [Para (b) amended by Section 4 of SI 323A/2001 from 22 October, 2001.] (2) A bond or stock may be issued or transferred to a foreign resident or his nominee, subject to the following conditions # (a) the security shall be paid for out of funds transmitted to Zimbabwe through normal banking channels; and (b)in the case of a primary issue of bonds or stock, the security shall not be issued or transferred without the permission of the Reserve Bank if its issue or transfer would result in foreign residents holding more than forty per centum of the bonds or stock in the same issue. [Para (b) amended by Section 4 of SI 323A/2001 from 22 October, 2001.]

(3) A person issuing a listed security to a foreign resident shall endorse the security- &Non-Resident"; and &For sale in Zimbabwe only", where the security, in addition to being listed on the Zimbabwe Stock Exchange, is listed or quoted on a stock exchange outside Zimbabwe.
12. Purchase of immovable property by foreign residents
Any application for the transfer of funds arising out of the purchase of immovable property by a foreign resident shall be submitted to the Reserve Bank through an authorised dealer.
13. Exports
(1) For the purposes of Section 20 of the principal regulations # (a) the maximum value of any precious or semi-precious stone or pearl, or
article mounted or set with one or more such stones or pearls, that may
be exported from Zimbabwe without the authority of an authorised dealer is five thousand dollars; (b) no Zimbabwean currency, notes or coins in excess of fifty thousand dollars and Reserve Bank bearer cheques in excess of fifty thousand dollars may be taken out of Zimbabwe on the person or in the baggage of a person who is leaving Zimbabwe; [Paragraph repealed and substituted by SI 7/04] (b1) a person who is leaving Zimbabwe is hereby authorized to take Zimbabwe dollar travellers% cheques of any value out of Zimbabwe, and any amount equivalent to the value of such Zimbabwe dollar travelers, cheques shall not be counted as part of that person%s travel allowance or holiday travel allowance as the case may be; [Paragraph introduced by SI 7/04] (c) the maximum amount of foreign currency that may be taken out of Zimbabwe on the person or in the baggage of a person who is leaving Zimbabwe, is one thousand dollars or its equivalent at the current rate of exchange; [Para amended by SI 291A of 2002 with effect from 14 Nov ember, 2002.] Provided that the currency shall be counted as part of the person%s business travel allowance or holiday travel allowance, as the case may be. [Proviso to para (c) amended by SI 126/99 from the 16th April, 1999.]

(2) The Commissioner General shall not authorise the export of goods from Zimbabwe in terms of section 21 of the principal regulations unless he is satisfied that payment for the goods has been made to a Zimbabwean resident through an authorised dealer or will be so made within three months from the date of export. [Subsection (2) amended by SI 38/99 with effect from 19 February, 1999.] (3) An authorised dealer may authorise the export of the things specified in the Third Schedule, subject to the terms and conditions specified in that
Schedule.
(4) Section 21 of the principal regulations shall not apply to the export of goods below two million dollars in value. [amended by SI 291A of 2002 with effect from 14 Nov ember, 2002. Subsequently amended by SI 237/04]
14. Possession of currency in departure or transit lounge
The amounts that a person who is about to leave Zimbabwe may possess, without authorisation in terms of section 22 of the principal regulations, in the departure or transit lounge of an airport or other port, are # (a) an unlimited amount in the form of Zimbabwe dollar travellers% cheques and any amount of Zimbabwean currency notes or coins and Reserve bank bearer cheques permitted to be carried on the person in terms of paragraph (b) of subsection (1) of section 13; [Paragraph repealed and substituted by SI 7/04] (b) up to one thousand United States dollars, or its equivalent, in foreign currency notes or coins. [Para (a) amended by SI 323A/01 from 22 October, 2001, and (a) and (b) increased by SI 291A of 2002 from 14 November, 2002.]
15. Imports
(1) Any amount of Zimbabwean currency, travellers% cheques and Reserve Bank bearer cheques of any value may be imported into Zimbabwe without authorization in terms of section 23 of the principal regulations [Subsection repealed and substituted by SI 7/04.] (2) For the purposes of section 24 of the principal regulations, if goods are not imported into Zimbabwe within three months, the importer is required to notify an exchange control authority.
16. Re-designation of returning residents

(1) Where an authorised dealer is satisfied, from documentary evidence including any residence permit issued by the Department of Immigration that a person who emigrated from Zimbabwe has returned and is now a Zimbabwean resident, the authorised dealer may release any blocked funds standing to the person%s credit and in all other respects treat him as a Zimbabwean resident. (2) Where an authorised dealer has taken any action under subsection (1), it shall provide the Reserve Bank with full details in the returns it submits for the month concerned.
17. Release of funds held in blocked accounts and Government bonds
(1) A foreign resident that holds funds in a blocked account or in four per cent. Government external bonds may, if permitted to do so by the Reserve Bank, remit the funds outside Zimbabwe through an authorised dealer:
Provided that such permission shall be granted only if # (a) in the case of a business organisation, the funds have been held in the blocked account or in the bonds, as the case may be, since before the 1st May, 1993; (b)in the case of an individual, the funds so held amount to give thousand dollars or less; (2) A person who wishes to remit funds in terms of subsection (1) shall apply to the Reserve Bank through an authorised dealer for permission to do so. 17A. Foreign currency holdings by authorised dealers and foreign exchange bureaux de change. The Reserve Bank may from time to time, by written direction to the institution concerned, fix the maximum amount of foreign currency that may be held at any one time by # (a) authorised dealers and additionally, or alternatively, foreign exchange bureaux de change generally; or (b) any class of authorised dealers or foreign exchange bureaux de change; or (c) any particular authorised dealer or foreign exchange bureau de change. (((Improper labeling of subsections? The above should be subsection (1)?))) (1) In this section #

“existing corporate foreign currency account” means a foreign currency account which, before the date of commencement of this order, had been opened by a business organization that is a Zimbabwean resident. (2) Subject to subsection (1), words and expressions used in this section shall bear the same meaning as they do in the principal order. (3) Every authorised dealer with which an existing corporate foreign currency account is held shall take all such steps as the Reserve Bank may direct to convert the money in the account into Zimbabwe currency and sell or otherwise dispose of any resultant foreign currency. (4) Any written direction or instruction issued to an authorized dealer by the Reserve Bank before the date of commencement of this order shall be deemed to be a direction referred to in subsection (3). [Section 17A inserted by SI 267A/97 from 28 November, 1997.]
18. Procedure for appeals
(1) An appeal to the review authority in terms of subsection (1) of section 43 of the principal regulations shall be made in writing, and shall # (a) set out the name of the exchange control authority whose decision is the subject of the appeal; and (b) describe clearly the decision which is the subject of the appeal; and (c) set out clearly the grounds on which the appeal is based; and shall be delivered to the Reserve Bank with a copy delivered forthwith to the exchange control authority whose decision is the subject of the appeal. (2) On receipt of an appeal in terms of subsection (1), the review authority, or a person authorised by the review authority # (a) shall request the exchange control authority concerned to submit to the review authority, within such reasonable period as may be specified in the request, any written representations that the exchange control authority may wish to make in regard to the appeal; and (b)may require the appellant to submit to the review authority such further information concerning the appeal as the review authority may require. (3) An appeal to the Minister in terms of subsection (2) of section 43 of the principal regulations shall be made in writing and shall # (a) describe precisely the decision which is the subject of the appeal; and (b)set out clearly the grounds on which the appeal is based;

and shall be delivered to the head office of the Ministry of Finance with a copy delivered forthwith to the Reserve Bank. (4) On receipt of an appeal in terms of subsection (3), the Minister, or a person authorised by the Minister # (a) shall request the review authority to submit to the Minister, within such reasonable period as may be specified in the request, any written representations that the review authority may wish to make in regard to the appeal; and (b)may require the appellant to submit to the Minister such further information concerning the appeal as the review authority may require. (5) Appeals under section 43 of the principal regulations shall be determined on thepapers and, unless the review authority or the Minister, as the case may be, so permits, an appellant shall not be entitled to deliver oral argument or make oral representations, either in person or through a legal practitioner, in his appeal.
19. Forms
The forms to be used for the purpose of the principal regulations and this order may be inspected, free of charge, at the business premises of any authorised dealer.
20. Supplementary directions
The Reserve Bank may supplement the provisions of this order with directions given to authorised dealers and foreign exchange bureaux de change in terms of section 35 of the principal regulations:
Provided that no such direction shall be inconsistent with the provisions of this order. FIRST SCHEDULE (SECTIONS 5 AND 6):
SERVICE PAYMENTS
Part I: Preliminary

1. All applications for remittances under this Schedule must be supported by
   adequate documentation.

2. All payments made under this Schedule must be met from the interbank
   market or from foreign currency accounts.

3. Any authorisation or permission granted by an authorised dealer pursuant to
   this Schedule is valid for three months only unless the authorised dealer, with the approval of the Reserve Bank, specifies otherwise.

4. When authorising a remittance pursuant to this schedule, an authorized
   dealer must ensure that the amount remitted does not include any amount required to be withheld as # (a) non-resident shareholders% tax in terms of the Ninth Schedule to the Income Tax Act [Chapter 23:06]; or (b) non-residents% tax on interest in terms of the Sixteenth Schedule to the Income Tax Act [Chapter 23:06]; or (c) non-residents% tax on fees in terms of the Seventeenth Schedule to the Income Tax Act [Chapter 23:06]; or (d) non-resident%s tax on royalties in terms of the Twentieth Schedule to the |Income Tax Act [Chapter 23:06].
   Part II: Corporate remittances

5. Business travel allowances
   (1) The equivalent of up to US$500 a day may be issued as a business travel allowance, where # (a) The applicant is a business organisation; and (b)the journey concerned is to be undertaken solely in connection with the applicant%s business. (2) Before issuing an amount under this paragraph, an authorised dealer must # (a) be satisfied as to the purpose and justification of the journey; and (b) obtain from the applicant: - (i) an itinerary accounting for each working day of the journey; and (ii) a breakdown of the amount requested; and (iii) where more than one person will be going on the journey, an assurance that the number of travellers is consistent with the nature of the journey; and

(c) where the journey is being undertaken to attend a conference or seminar, obtain documentary evidence as to the nature of the conference or seminar, its duration and an indication of the benefits likely to accrue to the applicant from attending it. (3) The amount issued under subparagraph (1) must be no more than is sufficient to meet the reasonable expenses of the traveller in the course of his journey. [Subparas (4) and (5) repealed by Section 8 of SI 323A/01 with effect from 22 October, 2001.] (4) A business travel allowance must be issued in travellers% cheques:
Provided that the authorised dealer may # (a) with the leave of Reserve Bank, issue the equivalent of up to US $500 in foreign currency notes and coins to business organisations other than cross-boarder transport operators; (b)issue the equivalent of up to US$1000 in foreign currency notes and coins to cross-boarder transport operators or, with the leave of the Reserve bank, more than US$1000. [sub-para (4) previously inserted by SI 226/02 now repealed and substituted by section 3 of SI 162/03]
2. Advance payments for imports
(1) The equivalent of up to US$50 000 may be issued to an importer as advance payment for goods that are to be imported into Zimbabwe, if the applicant produces documentary evidence confirming that the goods will not be manufactured, supplied or repaired, as the case may be, unless full or partial advance payment is made. (2) When issuing foreign currency to an importer under this paragraph an authorized dealer must require the importer to produce documentary evidence, within 90 days after the currency was issued, showing that the goods concerned have been imported into Zimbabwe and, if such evidence is not produced, the authorised dealer must notify the Reserve Bank.
3. Management/technical/administration agreements
(1) The remittance of fees of up to 2 per centum of the applicant%s annual turnover for the last financial year may be authorised, where # (a) the applicant is a business organisation; and (b)the fees are payable under a management, technical or administration agreement approved by the Reserve Bank; and (c) the amount of the applicant%s turnover is proved by an auditor%s certificate from a reputable firm of auditors.

(2) Remittances may be authorised under subparagraph (12) for five years after the agreement concerned has been approved by the Reserve Bank, after which applications for further remittances must be submitted to the Reserve Bank.
4. Royalty agreements
(1) The remittance of royalties of up to 5 per centum of the applicant%s net sales may be authorised, where # (a) the applicant is a business organisation; and (b)the royalties are payable under an agreement approved by the Reserve Bank; and (c) the amount of the applicant%s net sales is proved by an auditor%s certificate from a reputable firm of auditors.
5. Directors’ fees
(1) company may be authorised to remit amounts payable as fees to a non￾residentdirector if the company furnishes the authorised dealer with a written statement of # (a) the services the non-resident director is rendering to the company; and (b)the fees paid to resident directors of the company; and (c) any local expenses, including airfares and salary, which the company is paying for the non-resident director. (2) Before authorising a remittance under subparagraph (1), the authorised dealer must ensure that the amount of the fee is reasonable and does not exceed the fees paid to the company%s resident directors.
6. Professional and technical services
(1) The remittance by a business organisation of the equivalent of up to US$4500000 year may be authorised to cover all the following # (a) hire and repair charges; and (b)feasibility studies; and (c) consultants% fees; and (d) directors% fees; and (e) installation, erection and commission fees; and (f) legal fees; and (g)marketing and advertising fees and costs; and (h)training fees and costs; and (i) patents, designs and trade marks. (2) Before authorising a remittance referred to in subparagraph (1), an authorised dealer must be satisfied from invoices or statements of account, that the amount concerned is payable.

(3) Remittances referred to in subparagraph (1) may be effected only after the services concerned have been rendered, and not in advance.
7. Commission
(1) A business organisation may be authorised to remit an amount by way of commission, up to the following limits # (a) confirming commission up to 2.5 per centum of the CX.I.F. value of the goods concerned; (b) buying commission, up to 5 per centum of the F.O.R. or F.O.B. value of the goods concerned; (c) foreign travel agent%s commission, up to 10 per centum of the value of the sale concerned; (d)selling commission, up to 7.5 per centum of the F.O.B. value of the goods concerned. (2) Selling commission may be deducted at source. (3) Any commission not reflected in section 15C of the Form CD 1 shall not be regarded as payable for the purposes of this paragraph.
8. Reinsurance premiums
A business organisation may be authorised to remit a reinsurance premium of the equivalent of up to US$1 000 000 if the application is supported by a letter from the Commissioner of Insurance stating the amount to be remitted and its nature.
9. Freight, insurance, clearing and forwarding charges, port dues and other such
charges
A business organisation may be authorised to remit up to 30 per centum of the F.O.B. value of the goods concerned, where the amount is payable for freight, insurance, clearing and forwarding charges, port dues and other such externally-raised charges:
Provided that, where the goods concerned are of exceptional mass in relation to their value, up to 80 per centum of the F.O.B. value of the goods may be authorised.
10. Air fares and local expenses
(1) A business organisation may be authorised to pay the air fare of one or more employees, directors, consultants and other business associates, who are resident outside Zimbabwe, if # (a) the payments are made through a local travel agent; and

(b)the flights are undertaken on Air Zimbabwe aircraft, where that is possible. (2) A business organisation may, in addition, be authorised to pay the local expenses of a non-resident business associate referred to in subparagraph (1).
11. Navigation, landing, I.A.T.A. and ancillary charges
A business organisation carrying on an air service may be authorised to remit the equivalent of up to US$100 000 per transaction to pay navigation and landing charges, charges raised by the International Air Transport Association and similar charges.
12. Subscriptions to magazines and newspapers
A business organisation may be authorised to remit up to the equivalent of US$20 000 a year to pay for subscriptions to trade journals, magazines and newspapers.
13. Sporting allowances, and visiting entertainers’ fees
(1) The equivalent of up to US$20 000 per tour or trip may be issued to pay the expenses of # a Zimbabwean sporting team that goes on tour outside Zimbabwe; or a band or group of Zimbabwean artistes or entertainers who go on tour outside Zimbabwe:
if the application is supported by a letter from the Sports and Recreation commission or the National Arts Council of Zimbabwe, as the case may be, recommending the amount issued. (2) The equivalent of up to US$20 000 per concert or performance may be authorised as payment of the fees or other remuneration of a foreign artiste or entertainer touring or visiting Zimbabwe, if the application is supported by documentary evidence showing that the National Arts Council of Zimbabwe has authorised the tour or visit:
Provided that such amounts may be remitted only after the concerts or performances, not in advance.
14. Dividends
(1) A body corporate may be authorised to remit by way of dividends to foreign shareholders, including dividends due to former residents of Zimbabwe, up to 100 per centum of the body corporate%s net after-tax profits.

(2) An application for the remittance of a dividend must be submitted to an authorized dealer within twelve months from the end of the financial year in respect of which the dividend is payable, and must be accompanied by # (a) a certified copy of the resolution of the applicant%s board of directors or governing body declaring the dividend; and (b) audited financial statements, where the dividend is a final dividend, or a pro-forma profit and loss account, where the dividend is an interim dividend; and (c) an auditor%s cash-flow statement confirming that the applicant has sufficient financial resources of its own to pay the dividend; and (d) an auditors% certificate confirming that the dividend emanates from bona fide trading profits for the year concerned and not from retained earnings or capital profits.
15. Examination fees
(1) A Zimbabwean university, college, school or other educational institution may be authorised to remit examination fees payable by or in respect of its students to a foreign examination board or authority. (2) An application for authority under subparagraph (1) must be accompanied by # (a) a list showing the names of the students concerned; and (b) documentary evidence from the examination board or authority concerned showing the amounts payable.
Part III: Individual remittances

1. Holiday travel allowances
   (1) The equivalent of up to US$5 000 in any calendar year for any one individual may be issued as a holiday travel allowance. (2) Where an immigrant has been resident in Zimbabwe for less than a year, the amount issuable under subparagraph (1) must be reduced proportionately. (3) The applicant%s passport must be endorsed with each amount issued under subparagraph (1), and no amount may be issued against an emergency travel document. (4) A holiday travel allowance must be issued in travellers% cheques:

Provided that the authorised dealer may, with the leave of Reserve Bank, issue the equivalent of up to US $500 in foreign currency notes and coins. [subpara 4 repealed by SI 323A/01 from 22 October, 2001, and reinserted by S.I. 226 of 2002 w.e.f 2 August, 2002.] (5) The holder of a foreign currency account may be issued with the amount referred to in subparagraph (1) even if he uses additional funds from his account for the purposes of travel. (6) Holiday and travel allowances issuable under this paragraph may not be accumulated from one calendar year to the next nor may they be availed of in advance # that is to say, an individual may not be issued with an allowance for the following calendar year in respect of a journey that will be undertaken wholly in the current year.
2. Medical allowances
(1) The equivalent of up to US$20 000 may be issued to an individual to meet the medical expenses and, subject to subparagraph (2), all related expenses incurred by him and one necessary companion in obtaining medical treatment outside Zimbabwe. (2) In addition to the amount issuable under subparagraph (1), the equivalent of US$250 per day per person may be issued to meet the travelling expenses of the individuals referred to in that subparagraph. (3) No amount may be issued under subparagraph (1) unless the applicant produces a letter of referral from a medical specialist in Zimbabwe. (4) Where the applicant is a member of a medical aid society, a letter of guarantee from the society must be furnished to the authorised dealer, and any payment under the letter of guarantee must be deducted from the amount issued under subparagraph (1). (5) A medical aid society may be authorised to remit the equivalent of up to US$20000 a month to meet medical expenses incurred outside Zimbabwe by members who are former residents of Zimbabwe and whose contributions to the society are paid from remittable income or from external sources.
3. Education
(1) The equivalent of up to US$50 000 a year may be issued in respect of any one student to meet all the expenses directly related to his course of study, whether full-time or undertaken by correspondence, at a university, polytechnic or technical college outside Zimbabwe.

(2) The expenses referred to in subparagraph (1) include the student%s living expenses and pocket-money outside Zimbabwe:
Provided that the amount allowable in respect of pocket-money must not exceed one third of a term%s tuition fees. (3) An application for the issue of money under subparagraph (1) must be supported by documentary evidence from the university, polytechnic or technical college concerned showing # (a) that the student is enrolled for the course of study concerned; and (b)the fees and costs of the course of study. (4) Amounts may be issued under this paragraph for tertiary education only, and no amount may be issued for primary or secondary schooling outside Zimbabwe.
4. Expatriates
(1) An individual may be authorised to remit up to one-third of his gross monthly salary, allowances and bonus where # (a) he is ordinarily resident in a foreign country but is working in Zimbabwe; and (b)the Reserve Bank has approved his application to remit part of his remuneration outside Zimbabwe. (2) Before authorising the remission of any amount under subparagraph (1), the authorised dealer must be satisfied, from documentary evidence, as to the amount of the applicant%s salary, allowances and bonus. (3) Remittances may be authorised under subparagraph (1) for five years after the Reserve Bank initially approved the individual%s application, after which period applications for further remittances must be submitted to the Reserve Bank.
5. Alimony and child maintenance
(1) An individual may be authorised to remit up to the equivalent of US$2 000 a year in respect of alimony and child maintenance, where such payments are made in accordance with an order of a court. (2) An application for authorisation under subparagraph (1) shall be supported by #

(a) a copy of the court order including, where applicable, any consent paper, under which the payment is required to be made; and (b)in the case of maintenance payable in respect of a child, the child%s birth certificate. (3) No remittance may be authorised under subparagraph (21) that exceeds the amount the applicant is required to pay under the court order concerned. (4) No remittance may be authorised under subparagraph (1) in respect of a child who is 18 years of age or older.
6. Repairs, legal fees and subscriptions
An individual may be authorised to remit up to the equivalent of US$5 000 a year in respect of # (a) repairs to property owned by him; and (b)legal fees; and (c)subscriptions to magazines, journals, newspapers and book clubs
7. Payment for tours
An individual may be authorised to remit payment for an all-inclusive or package tour to be undertaken outside Zimbabwe, if # (a) payment is made directly to the travel agent or tour operator organising the tour; and (b)the authorised dealer is satisfied, from an inspection of a brochure or advertisement relating to the tour and any other relevant document, as to the cost of the tour.
8. Air Fares
An individual may be authorised to pay the air fare of one or more close relatives, such as his parents, who are resident outside Zimbabwe, if # (a) the tickets are purchased and payments are made through a local travel agent; and (b)the flights are undertaken on Air Zimbabwe aircraft, where that is possible.
9. Increase in pension remittances
An individual may be authorised to remit increased pension payments if #

(a) the remittance of the original amounts was authorised by the Reserve Bank; and (b)th authorised dealer is satisfied, from documentary evidence that the increase has been approved by the Registrar of Pension and Provident Funds.
10. Anniversary allowances
Where the Reserve Bank has approved the retention of an individual%s blocked funds for future release in the form of anniversary allowances, the individual may be authorized to remit the equivalent of up to US$3 000 on or after each anniversary of his departure from Zimbabwe.
11. Blocked funds
(1) The release of money from an individual%s blocked funds may be authorised for making any of the following payments # (a) the payment of taxes in Zimbabwe, including the purchase of tax reserve certificates; (b) donations of up to $10 000 to Zimbabwean residents; (c) the payment of membership subscriptions and dues to local organisations; (d)the payment of air fares for travel, by the individual and his close relatives, on Air Zimbabwe aircraft; (e)subject to subparagraph (2), the reasonable expenses of any tour or holiday taken within Zimbabwe. (2) When authorising the release of money for the purpose referred to in subparagraph (e) of subparagraph (1), an authorised dealer must, if requested to do so by the applicant, provide the applicant with a letter to any hotel in Zimbabwe confirming that he has been authorised to pay for his accommodation in Zimbabwean currency.
12. Deceased estates
(1) On application by the executor or the beneficiary concerned, the remittance of the following amounts may be authorised, where the amounts represent a legacy or inheritance and the beneficiary is a foreign resident # (a) up to $1 000, where the beneficiary is a surviving spouse of the deceased;

(b) up to $600, in any other case.
(2) Any part of a legacy or inheritance in excess of the amounts referred to in subparagraph (1) must be invested in 4 per cent. external bonds. (3) Before authorising the remittance of any amount under this paragraph the authorized dealer must be satisfied, from certified copies of the will and final liquidation and distribution account, that the legacy or inheritance is due and payable.
13. Gifts in kind
(1) An individual who is a Zimbabwean resident may be authorised to export a gift, other than a monetary gift, up to the value of $2 000 000 without completing Form CD1. (2) Any application to export a gift worth more than $2 000 000 must be referred to the Reserve Bank. [amended by section 3 of SI 237/04 w.e.f. 31.12.04]
14. State Lottery prizes
(1) An individual may be authorised to remit the amount of any prize on the Zimbabwe State Lottery, other than the first prize, if the authorised dealer is satisfied that # the person in whose name the ticket was issued is a foreign resident; and the ticket was paid for in foreign currency. (2) Any application to remit the first prize must be referred to the Reserve Bank.
15. Miscellaneous
An individual may be authorised to remit up to the equivalent of US$1 000 a year in respect of any payment that is not specifically covered under this Part, if he produces documentary proof of the amount and purpose of the payment. SECOND SCHEDULE (SECTION 7):
DENOMINATED CURRENCIES

1. Austrian schillings

2. Belgian francs

3. British pounds

4. Canadian dollars

5. Danish kroner

6. French francs

7. German deutschmarks

8. Italian lire

9. Japanese yen
   10.Netherlands guilder
   11.Norwegian kroner
   12.Portuguese escudos
   13.Spanish pesetas
   14.Swedish kronor
   15.Swiss francs
   16.United States dollars
   THIRD SCHEDULE (SECTION 13):
   EXPORTS THAT MAY BE APPROVED BY AUTHORISED DEALERS Notes

10. The export of goods below $2 000 000 in value does not require approval under
    the principal regulations.
    [Para 1. amended by SI 237/04]

11. Approval granted under this Schedule does not exempt the exporter from the
    need to obtain approval or authority required under any other enactment.
    Part 1: Temporary exports

12. Goods exported for repair and return or replacement.

13. Goods exported for testing, specialist examination or for the purposes of an
    exhibition or trade fair.

14. Machinery and equipment, including transport vehicles, exported for the
    purpose of hire or the performance of a contract.

15. Household effects being exported by a person leaving Zimbabwe for the
    purposes of education, sabbatical leave or the performance of a contract.

16. Animals exported for the purpose of exhibition at or competition in a show.

17. Empty containers owned by a Zimbabwean resident.

18. Trade samples, up to a value of $10 000.
    Part II: Other Exports

19. Handicrafts such as sculptures, crochet work and woven items, where the
    application to export them is supported by # (a) an export order; and (b) an invoice; and (c) a duly completed Form CD1.

20. Wild life, where the application to export the wild life is supported by #
    (a) an export order; and
    (b) an invoice; and
    (c) any form required under the Control of Goods (Import and Export) (Wild Life) Regulations, 1982 (Statutory Instrument 557 of 1982); and (d) a safari operator%s register, in the case of a trophy; and (e) a veterinary certificate, where appropriate; and (f) a duly completed Form CD 1.

21. Wild life products, where the application to export them is supported by #
    (a) an export order; and
    (b) an invoice; and
    (c) any form required under the Control of Goods (Import and Export) (Wild Life) Regulations, 1982 (Statutory Instrument 557 of 1982); and (d) a duly completed Form CD1.

22. Pedigree livestock, other than horses, where the application to export the
    livestock is supported by #
    (a) an export order; and
    (b) an invoice; and

(c) a list of the animals concerned, specifying their breed and registered number; and (d) a duly completed Form CD 1 showing the value of each animal and supported by a valuation certificate from a reputable valuer of livestock; and (e) written approval of the export from the Ministry of Agriculture; and (f) a veterinary certificate.
5. Horses, where the application to export them is supported by #
(a) a valuation of each horse by a veterinary surgeon; and (b) a statement of # (i) the reason for the export; and (ii) the final destination of the horses, if they are to be sold; and (iii) the latest date of the horses% return, if their export is temporary; and (iv) the date the expor4ter acquired the horses; and (v) the age, the dam and the sire of each horse; and (c) a brief indication of the training, if any, undergone by the horses; and (d) a letter of support from the Horse Import/Export Advisory Committee; and (e) a duly completed Form CD 1.
6. Agricultural products and by-products, where the application to exportthem is
supported by￾an export order; and an invoice; and any permit required under the Control of Goods (Import and Export) (Agriculture) Regulations 1965 (R.G.N. 656 of 1965); and

where appropriate, a phytosanitary certificate from the Ministry of Agriculture; and where appropriate, a fumigation certification confirming that the products or by-products were fumigated prior to loading or dispatch; and a duly completed Form CD 1. FOURTH SCHEDULE (SECTION 10(4)) FOPM TR1: MONTHLY FOREIGN CURRENCY RETURN FOR TOURISM SECTOR FIFTH SCHEDULE (SECTION 10A) HUNTING RETURN FORM TR2: APPLICATION FOR HUNTING NP/CITES [Inserted by section 4 of SI 143/03] SIXTH SCHEDULE (SECTION 10C) ROAD TRANSPORT FREIGHT FORM CD 3 [Inserted by section 4 of SI 162/03] SEVENTH SCHEDULE (SECTION 10D) POSTAL AND TELECOMMUNICATIONS FORM PTS 1 [Inserted by section 3 of SI 34/05]