津巴布韦

• Fidelity Gold Refinery (Private) Limited - national gold refinery and state buyer

  'national gold refinery' means Fidelity Gold Refinery (Private) Limited (Gold Trade Act s.22A(1), inserted by the Finance (No. 2) Act 2024), declared 'the primary gold refinery of the State' (s.22B(1)); may deal in gold without a licence (s.3(1)(f), Finance Act 2025); hosts the Gold Trade Enforcement Unit (s.22B(2)); issues 'authorised gold bars' bearing its hallmark (s.2); determines the gross fair market value on which gold royalty is charged and withholds and returns the royalty on gold sold to it (Income Tax Act 37th Schedule paras 2(1)(b), 3(2)). Self-described sole gold buyer, refiner and exporter, owned by the Mutapa Investment Fund (FGR web pages, summary read only).

  网站

  https://fgr.co.zw

  未记录可信度等级无法访问

  1 个来源

• Financial Intelligence Unit (FIU)

  AML/CFT/CPF supervisor of 'precious metals dealers' - 'any person licensed, permitted or required to be licensed or permitted in terms of the Gold Trade Act' (MLPC Act [9:24] s.13); receives STRs (s.30) and threshold cash transaction reports on goAML.

  网站

  https://www.fiu.co.zw

  未记录可信度等级

  未记录来源

• Gold Trade Enforcement Unit (within the national gold refinery, with nominated ZRP officers)

  Independent division of the national gold refinery made up of certified FGR staff and ZRP officers (s.22B(2)); functions: assist miners to prevent theft, 'prevent the sale of gold other than to a holder of a gold dealing licence or other authorised person', prevent smuggling (s.22B(4)); powers of entry, inspection and seizure (second s.22B, ss.22C-22E, Gold Trade Act Part IIIA, inserted by the Finance (No. 2) Act 2024).

  未记录可信度等级

  未记录来源

• Ministry of Mines and Mining Development (Mining Commissioners; Secretary for Mines)

  Mining commissioners register mining locations (Mines and Minerals Act ss.44-45), issue prospecting licences (s.20) and gold permits for up to one ounce (Gold Trade Act s.20(1)); the Minister of Mines issues permits for larger quantities (s.20(2)) and revokes permits (s.22); the Secretary (Ministry of Mines) issues gold recovery works and gold assaying licences on the Minister's written authority (s.17(1)) and special grants (MMA s.291); tribute agreements are approved by the Mining Affairs Board or a mining commissioner (MMA ss.284-289).

  未记录可信度等级

  未记录来源

• Minerals Marketing Corporation of Zimbabwe (MMCZ)

  'to act as the sole marketing and selling agent for all minerals' (MMCZ Act s.20(a)); no person other than the Corporation may sell or export 'any mineral' except through it or with its authority (s.42). Named as an agent to deduct royalty on gold, with 'any person authorised by the Minerals Marketing Corporation to export gold in its own right and every financial institution' (Income Tax Act 37th Schedule para 7(1)(b)). Whether gold is a 'mineral' for the MMCZ Act is not settled by the texts held (see zw.div-conflict-mmcz-gold).

  未记录可信度等级

  未记录来源

• Ministry of Finance, Economic Development and Investment Promotion

  Gold dealing licences are issued by 'The Secretary of the Ministry responsible for finance ... upon the written authority of the Minister responsible for finance' (Gold Trade Act s.17(2)); licensees deal with delivered gold 'in accordance with directions issued to him by the Minister responsible for finance' (s.6(3)); the Minister of Finance may designate another national gold refinery by statutory instrument after consulting the President (s.22A) and certifies Gold Trade Enforcement officers (s.22B); fixes licence fees (s.19; SI 32 of 2023).

  未记录可信度等级

  未记录来源

• Reserve Bank of Zimbabwe (RBZ)

  Exchange control: 'no person shall export ... any gold' unless authorised by an exchange control authority (Exchange Control Regulations SI 109/1996 s.20(1)(e)); export of goods only with payment satisfactory to the Director of Customs (s.21); repatriation of export proceeds (s.5); directions to authorised dealers (s.35). Operationally: prior approval of every gold export (FX Guidelines 3.2.30), CEPECS/CD1, 30% surrender, payment split for gold delivered to refineries (FXD5/2026); holds the gold reserves backing the ZiG (Reserve Bank Act s.44D as inserted by Finance Act 2024).

  网站

  https://www.rbz.co.zw

  未记录可信度等级

  未记录来源

• Zimbabwe Revenue Authority (ZIMRA)

  Customs: export entry by bill of entry before exportation (Customs and Excise Act s.54(1); Form 21 in ASYCUDA, Customs and Excise (General) Regulations s.62) and authority to load (s.63). Mining royalties: returns 'not later than the tenth day of each month' to the Commissioner-General (MMA s.251) and royalty returns/remittances under the Income Tax Act 37th Schedule (2024); registers exporters and goods for preferential trade agreements (ZIMRA clearance page).

  网站

  https://www.zimra.co.zw

  未记录可信度等级

  未记录来源

• Zimbabwe Republic Police (ZRP)

  Police may demand production of licences and permits (Gold Trade Act s.25), inspect registers (s.8(2)), search without warrant 'at any time by day or by night' where gold is suspected to be unlawfully concealed (s.29); officers nominated to the Gold Trade Enforcement Unit (s.22B(2)(b)).

  未记录可信度等级

  未记录来源

• Exchange Control Act [Chapter 22:05]; Exchange Control Regulations, 1996 (SI 109 of 1996); Exchange Control (General) Order, 1996 (SI 110 of 1996)

  Regulations s.20(1)(e): 'no person shall export or cause to be exported from Zimbabwe ... any gold, silver or platinum or any article manufactured from or containing gold' unless authorised by an exchange control authority; s.21: goods may be exported only if the Director of Customs is satisfied payment 'has been made ... or will be so made within such period after the date of export as may be prescribed'; General Order s.13(2): payment through an authorised dealer 'within three months from the date of export'; s.5: residents must repatriate money receivable outside Zimbabwe and offer it for sale to an authorised dealer or pay it into a foreign currency account; s.35: authorised dealers comply with directions (the basis of the RBZ directives and guidelines). Act s.5(4c): unlawful export of gold - fine up to its value plus a suspended prison term of up to ten years, and a fine of three times its value.

  类型

  法案

  法律原文

  研究备注: [unconfirmed] Consolidations to 2005-2009; the Act's Schedule (definition of 'authorised dealer') and s.11 are absent from the copy held.

  未记录来源

• Finance Act, 2024 (Act 2 of 2024)

  s.6: presumptive tax on 'small-scale miners, calculated at the rate of zero per centum of each dollar of the purchase price of precious metals or precious stones' (Finance Act s.22C(1)(b)) from 1 January 2024; s.25: Reserve Bank Act s.44D - ZiG backed by 'foreign currency reserves and precious metals received (mainly gold) ... held ... as part of the in-kind royalties'; s.28: 'Artisanal mining' is a reserved sector (Indigenisation Act First Schedule item 12).

  引用

  Act No. 2 of 2024

  类型

  法案

  生效日期

  2024-01-01

  法律原文

  未记录来源

• Finance Act, 2025 (Act 7 of 2025)

  s.61: from 1 January 2026 the royalty items for 'Gold produced by other miners' are 3 / 5 / 10 per cent by price band (US$1,200 and US$5,000 per ounce). s.66: Gold Trade Act definitions of 'authorised dealer', 'authorised gold bar', 'national gold refinery'; s.3(1) substituted (authorised dealers, the national gold refinery and holders of authorised gold bars may deal; holders may deal in authorised gold bars 'subject to the Exchange Control Act'); new s.12A. s.60: new MMCZ Act definition of 'mineral' (excludes material that has undergone smelting or pyro-metallurgical processing). s.68: MLPC Act (virtual asset service providers). s.70: Exchange Control Act s.11(2a).

  引用

  Act No. 7 of 2025 (Government Printer pp.153-200)

  类型

  法案

  生效日期

  2025-12-29

  法律原文

  研究备注: [unconfirmed] The date of assent/gazette is not printed in the copy (PDF created 29 Dec 2025); the royalty items apply from 1 January 2026 as stated in s.61.

  未记录来源

• Finance Act [Chapter 23:04] - Chapter VII (mining royalties) and its Schedule

  s.37: royalty rates are those in the Schedule to Chapter VII; s.36(1)(c) 'financial institution' includes 'the Reserve Bank of Zimbabwe and any of its agents or subsidiaries, such as Fidelity Printers and Refiners'; s.37A (2010): royalty on gold deducted at source by the MMCZ, persons it authorises to export gold and every financial institution (repealed from 1 Jan 2025 by the Finance (No. 2) Act 2024 s.42 and re-enacted in the Income Tax Act 37th Schedule para 7). The 2009 Schedule shows 'Precious metals 3,5' per cent - superseded.

  引用

  [Chapter 23:04]; consolidated to Act 10/2009

  类型

  法案

  法律原文

  研究备注: [unconfirmed] The current Schedule (all gold items) is not held; only the items replaced by the Finance Act 2025 s.61 are known.

  未记录来源

• Finance (No. 2) Act, 2024 (Act 7 of 2024)

  s.48 inserts Gold Trade Act Part IIIA (national gold refinery = FGR; Gold Trade Enforcement Unit; seizure). s.18 inserts Income Tax Act s.36Q and s.25 the Thirty-Seventh Schedule (mining royalties): gold royalty on 'the gross fair market value as determined from time to time by Fidelity Gold Refinery' (para 2(1)(b)); FGR returns royalties withheld on gold disposed to it by the 10th of the following month (para 3(2)); gold royalties remitted 50% in kind, 10% foreign currency, 40% local currency (para 7(3)(a)). s.22 (Income Tax Act s.98D): no mining title registered unless ZIMRA certifies the acquirer is a registered taxpayer.

  引用

  Act No. 7 of 2024 (Government Printer pp.117-156)

  类型

  法案

  生效日期

  2024-12-31

  法律原文

  研究备注: [unconfirmed] The date of assent/gazette is not printed in the copy; 31 Dec 2024 is the PDF date and the Veritas listing. Effective dates are stated per section (mostly 1 January 2025).

  未记录来源

• FIU AML/CFT Guidelines for Precious Stones and Precious Metals Dealers (October 2015)

  Earlier DPMS guideline (2015): customer identification and 'Large Cash Transaction Reporting for transactions of US$15000 and above'; replaced in practice by the 2026 guidance.

  类型

  指引

  官方指引

  未记录来源

• FIU AML/CFT/CPF Guidance for Dealers in Precious Metals and Precious Stones (June 2026)

  Operational AML guidance for Gold Trade Act licensees; NRA 2024 rates DPMS ML risk medium-high.

  类型

  指引

  生效日期

  2026-06-01

  官方指引

  研究备注: [unconfirmed] No issue date printed ('Version No. Three (3)', date field blank); June 2026 is from the file name.

  未记录来源

• RBZ Foreign Exchange Directive FXD5/2026 (2 March 2026) and Foreign Exchange Guidelines FXD5 version 2.0 (March 2026)

  Gold export prior approval and supporting documents (para 3.2.30); payment split for gold delivered to refineries (3.2.29); 30% surrender / 70% retention (3.2.3); 90-day receipt of export proceeds (3.2.2); CD1 (3.2.5-3.2.7); US$2,000 cash export limit incl. gold coins (3.2.33).

  类型

  通函

  生效日期

  2026-03-02

  官方指引

  研究备注: [conflict] zw.div-conflict-asgm-split: the Directive says small-scale miners 'shall be paid 90% in foreign currency and 10% in local currency'; the Guidelines say 'not more than 90% ... not less than 10%'.

  未记录来源

• Gold Trade Regulations, 1978

  Applications: gold dealing licence 'to the Secretary to the Treasury', recovery works and assaying licences 'to the Secretary', permits up to one ounce to a mining commissioner, above one ounce to the Secretary (reg 3); forms GT 1-GT 7 (reg 4, 6, 7; forms not published); gold may be posted by licensees, permit holders and location holders (reg 8).

  引用

  RGN 255 of 1978

  类型

  条例

  法律原文

  研究备注: [unconfirmed] Whether amended since 1978 is not known; cross-references use the 1978 section numbers of the Act.

  未记录来源

• Gold Trade Act

  Core gold control law. s.3(1): no person shall deal in gold unless a licence or permit holder, a location holder or tributor, an alluvial authority holder, their authorised employee or agent, an authorised dealer, the national gold refinery, or a holder of authorised gold bars (as substituted by the Finance Act 2025); penalty 5-10 years without special circumstances (s.3(3)); s.4 authorised persons deal only with authorised persons; s.5 miners deal only in gold from their own location and sell only to a gold dealing or gold recovery works licensee; s.6 delivery by the 10th of every month; s.8 register within 24 hours; ss.13-22 licences (dealing, recovery works, assaying) and permits; s.29 police search; s.30 offences; Part IIIA (ss.22A-22E) national gold refinery and Gold Trade Enforcement Unit; s.12A authorised gold bars.

  引用

  [Chapter 21:03], Act 19 of 1940; consolidated text to Act 12/2006 (law.co.zw) + Finance (No. 2) Act 2024 s.48 + Finance Act 2025 s.66

  类型

  法案

  生效日期

  1940-09-01

  法律原文

  研究备注: [unconfirmed] No current official consolidation held (ZimLII blocked): the Act is read as base text (to 2006) plus the two amending Acts. [conflict] zw.div-conflict-gta-numbering: the 2024 amendment inserts two sections numbered 22B and a s.22C that refers to a non-existent 's.4(2)(b)'; the 2025 amendment cites the Act as '[Chapter 22:15]'. [conflict] zw.div-conflict-gta-possession: the substituted s.3(1) (2025) no longer mentions possession.

  未记录来源

• Gold Trade (Licence Fees) Notice, 1978, as amended by S.I. 32 of 2023 (Gold Trade (Licence Fees) (Amendment) Notice, 2023 (No. 1))

  Schedule 2 para 1 of the Gold Trade (Licences Fees) Notice 1978 (RGN 256/1978) replaced: 'Gold dealing licence ... Fee US$ 200 000.00'.

  引用

  SI 32 of 2023; Supplement to the Government Gazette Extraordinary, 20 March 2023

  类型

  条例

  生效日期

  2023-03-20

  法律原文

  未记录来源

• Money Laundering and Proceeds of Crime Act [Chapter 9:24]

  'precious metals dealer' = 'any person licensed, permitted or required to be licensed or permitted in terms of the Gold Trade Act' (s.13); identify and verify customers 'from whom or on behalf of whom they receive a payment in currency equal to or exceeding fifteen thousand United States dollars' (s.15(2)(d)) and beneficial owners (s.15(3)); records five years (s.24); STR 'not later than three working days after forming the suspicion' (s.30(1)), for precious metals dealers 'only when they engage ... in a financial transaction referred to in section 15(2)(c) or (d)' (s.30(3)); threshold CTRs by directive (s.30(6)); tipping-off (s.31).

  类型

  法案

  法律原文

  研究备注: [conflict] zw.div-conflict-str-scope: the FIU guidance (paras 157-158) asks DPMS to report all suspicious transactions; s.30(3) limits the duty to s.15(2)(c)/(d) transactions.

  未记录来源

• Value Added Tax Act [Chapter 23:12]

  s.10(1)(a): supply of movable goods 'exported' by the supplier is zero-rated; s.10(1)(f): supply 'to the Reserve Bank, or any bank ... of gold in the form of bars, blank coins, ingots, buttons ...' is zero-rated; s.10(1)(i) gold coins issued by the Reserve Bank. Finance Act 2025 s.34 raised the standard rate to 15.5% from 1 January 2026 and s.37 repealed s.10(1)(g) and (j).

  引用

  Act 12 of 2002; consolidated to 2009

  类型

  法案

  法律原文

  研究备注: [unconfirmed] Consolidation to 2009: the current numbering of s.10(1) and any later change to paragraph (f) are not confirmed.

  未记录来源

• Customs and Excise Act [Chapter 23:02]; Customs and Excise (General) Regulations, 2001 (SI 154 of 2001)

  Act s.54(1): every exporter shall 'before such exportation takes place, deliver to an officer a bill of entry ... and no goods shall be exported or accepted for carriage for export until such entry ... ha[s] been so delivered'; s.61: goods whose export is restricted by any enactment are exported only in conformity with it; s.89(1)(a): unmanufactured goods qualify for a lower origin-based duty only if 'wholly grown or produced in that country'. Regulations s.62: export entry by 'bill of entry in form No. 21' plus registration on the customs computer system and the clearance fee; s.63: carriers accept goods only after an officer authorises the export by stamping the consignment note or waybill, and the goods must leave within ten days; s.25: certificates of origin for lower import duty.

  引用

  [Chapter 23:02] consolidated to 2009; SI 154/2001 consolidated to SI 121/2009

  类型

  法案

  法律原文

  研究备注: [unconfirmed] Consolidations to 2009; later amendments (Finance Acts 2024-2025) are held but the full current texts are not.

  未记录来源

• Mines and Minerals Act

  Registration of blocks and certificates of registration (ss.44-45); prospecting licences (ss.20-25; valid two years, s.23); royalty Part XIV: the miner pays royalty on minerals disposed of (s.244(1)), full rebate where the royalty for a month does not exceed US$200 (s.244(3)(a)), rate 'fixed ... in the Schedule to Chapter VII of the Finance Act' (s.245(1)); monthly return to the ZIMRA Commissioner-General 'not later than the tenth day of each month' (s.251(1)); ZIMRA may prohibit disposal of minerals while royalty or returns are outstanding (s.253); tribute agreements must be approved (ss.284-289) and registered (s.280); special grants issued by the Secretary (s.291).

  引用

  [Chapter 21:05], Act 38 of 1961; consolidated text to Act 10 of 2009 (law.co.zw)

  类型

  法案

  法律原文

  研究备注: [unconfirmed] Consolidation to 2009 only; later amendments (e.g. the 'Minerals Unit') not held. The royalty charge has since 2025 also been in the Income Tax Act 37th Schedule.

  未记录来源

• Minerals Marketing Corporation of Zimbabwe Act [Chapter 21:04]

  MMCZ is the 'sole marketing and selling agent for all minerals' (s.20(a)); no person other than the Corporation may export any mineral except under a contract it negotiated or with its authority (s.42(1)(b)); export authority valid up to twelve months (s.46). 'mineral' as re-defined in 2025 excludes material that has undergone 'chemical transformation, smelting or pyro metallurgical processing'.

  引用

  Act 2 of 1982; consolidated to 2001; s.2 amended by Finance Act 2025 s.60

  类型

  法案

  法律原文

  研究备注: [conflict] zw.div-conflict-mmcz-gold: whether gold is within the MMCZ export monopoly is not settled by the texts held.

  未记录来源

法律库暂时无法访问。研究页面可以正常使用；请稍后再试。

• Gold assaying licence

  持有人

  Holder of a gold assaying licence

  签发机构

  The Secretary (Ministry of Mines), upon the written authority of the Minister (Gold Trade Act s.17(1)); application to the Secretary (GT Regulations reg 3(b))

  有效期

  Expires 31 December

  法律原文

  法律依据: Gold Trade Act [Chapter 21:03], ss.13(c), 14(1)(c), 17(1), 18; form GT 3

  未记录来源

• Gold dealing licence held by the national gold refinery

  持有人

  National gold refinery / state buyer (Fidelity Gold Refinery)

  签发机构

  Secretary for Mines / Finance

  有效期

  Calendar year

  未经核实

  法律依据: Gold Trade Act [Chapter 21:03], ss.13-14

  研究备注: [unconfirmed] Since the Finance Act 2025 the national gold refinery may deal in gold without a licence (s.3(1)(f)); FX Guidelines 3.2.30 still require a 'Gold Dealership Licence' for an export application. Whether FGR holds one was not found.

  未记录来源

• Designation as national gold refinery

  持有人

  National gold refinery / state buyer (Fidelity Gold Refinery)

  签发机构

  Named in the Act (s.22A(1)); another entity only by statutory instrument of the Minister of Finance after consultation with the President, laid before the National Assembly (s.22A(2))

  有效期

  Until changed by the Minister

  法律原文

  法律依据: Gold Trade Act [Chapter 21:03] Part IIIA (Finance (No. 2) Act 2024 s.48), s.22A; s.22B(1) ("primary gold refinery of the State")

  研究备注: [unconfirmed] In force from the commencement of the Finance (No. 2) Act 2024 (date not printed; 31 Dec 2024 assumed).

  未记录来源

• goAML registration with the FIU (as a Gold Trade Act licensee)

  持有人

  National gold refinery / state buyer (Fidelity Gold Refinery)

  签发机构

  Financial Intelligence Unit

  官方指引

  法律依据: FIU DPMS Guidance June 2026, para 155

  研究备注: Applies to persons licensed or permitted under the Gold Trade Act; FGR's own registration not seen.

  未记录来源

• Gold dealing licence

  Gold dealing licence ('Gold Dealership Licence' required for RBZ export approval)

  持有人

  Holder of a gold dealing licence (other than FGR)

  签发机构

  Secretary of the Ministry responsible for finance, upon the written authority of the Minister responsible for finance (Gold Trade Act s.17(2)); application to the "Secretary to the Treasury" (GT Regulations reg 3(a))

  有效期

  Expires on 31 December next after issue (a licence issued on or after 1 December runs to 31 December of the next year) (s.18)

  费用

  US$200,000 (SI 32 of 2023)

  法律原文

  法律依据: Gold Trade Act [Chapter 21:03]; Gold Trade Regulations 1978; SI 32 of 2023, ss.13-14, 16, 17(2), 18, 19, 21 (cancellation by the President); Regulations reg 3(a), form GT 1

  未记录来源

• Permit to acquire, possess or dispose of gold

  持有人

  Artisanal or small-scale miner (holder or tributor of a registered mining location)

  签发机构

  Mining Commissioner (up to one ounce) or Minister (specified quantity)

  法律原文

  法律依据: Gold Trade Act [Chapter 21:03], s.20(1) mining commissioner, not exceeding one ounce; s.20(2) Minister, specified quantity; s.22 revocation; GT Regulations reg 3(c)-(d), forms GT 4/GT 5

  未记录来源

• Gold recovery works licence

  持有人

  Holder of a gold recovery works licence (custom milling / processing plant)

  签发机构

  The Secretary (Ministry of Mines), upon the written authority of the Minister (Gold Trade Act s.17(1)); application to the Secretary (GT Regulations reg 3(b))

  有效期

  Expires 31 December

  法律原文

  法律依据: Gold Trade Act [Chapter 21:03], ss.13(b), 14(1)(b), 17(1), 18; form GT 2

  未记录来源

• Authorised dealer status under the Exchange Control Act

  持有人

  Authorised dealer bank

  签发机构

  Reserve Bank of Zimbabwe

  法律原文

  法律依据: Exchange Control Regulations, 1996 (SI 109/1996), s.2 ('authorised dealer' means the Reserve Bank and any commercial bank or accepting house the Reserve Bank, by order, declares)

  研究备注: [unconfirmed] The Act's Schedule definition (used by the Gold Trade Act since 2025) is absent from the copy held.

  未记录来源

• Certificate of registration of a mining location (block)

  Certificate of registration

  持有人

  Artisanal or small-scale miner (holder or tributor of a registered mining location)

  签发机构

  Mining Commissioner

  法律原文

  法律依据: Mines and Minerals Act [Chapter 21:05], ss.44-45 (registration notice; certificate of registration on application within 31 days and payment of the prescribed fee)

  研究备注: [unconfirmed] Consolidation to 2009; later amendments not held.

  未记录来源

• Tribute agreement with the location holder

  持有人

  Artisanal or small-scale miner (holder or tributor of a registered mining location)

  签发机构

  Location holder (grantor); approved by the Mining Affairs Board or a mining commissioner and registered with the mining commissioner

  法律原文

  法律依据: Gold Trade Act [Chapter 21:03]; Mines and Minerals Act [Chapter 21:05], GTA s.2 ('tributor'), s.3(1)(b); MMA ss.280, 284-289 (no right may be exercised under an unapproved tribute agreement, s.289(1))

  未记录来源

• Exporter registration in CEPECS

  CEPECS exporter registration

  持有人

  Gold exporter (FGR or other gold dealing licence holder with RBZ approval)

  签发机构

  Authorised dealer bank (RBZ system)

  官方指引

  法律依据: RBZ Foreign Exchange Guidelines FXD5/2026 (version 2.0, March 2026), para 3.2.1

  未记录来源

• goAML registration with the FIU

  持有人

  Holder of a gold dealing licence (other than FGR)

  签发机构

  Financial Intelligence Unit

  官方指引

  法律依据: FIU DPMS Guidance (version 3, 2026); MLPC Act [9:24], para 155 ('within 30 days of being licensed'); MLPC Act s.13 ('precious metals dealer')

  未记录来源

• Certificates of registration of mining locations, or a special grant

  Certificate(s) of registration or special grant

  持有人

  Large-scale gold producer

  签发机构

  Mining commissioner (certificates of registration, MMA s.45); the Secretary, on terms approved by the Minister (special grants, s.291)

  法律原文

  法律依据: Mines and Minerals Act [Chapter 21:05], ss.44-45; s.291 (special grants)

  未记录来源

• Prospecting licence

  持有人

  Artisanal or small-scale miner (holder or tributor of a registered mining location)

  签发机构

  Mining Commissioner

  有效期

  Until the second anniversary of issue (MMA s.23)

  法律原文

  法律依据: Mines and Minerals Act [Chapter 21:05], s.20 (permanent residents or their agents); s.23 (valid two years); s.24 (18 or older)

  未记录来源

• Export duty and customs clearance fee

  税率

  none on export ('No duties are payable on export'); clearance fee per Form 21

  缴纳人

  Exporter

  征收机构

  ZIMRA

  官方指引

  法律依据: Customs and Excise (General) Regulations 2001, s.62(1)(a)(ii); s.175 (clearance fee)

  研究备注: [blocked] ZIMRA page read only through WebFetch. [unconfirmed] The clearance-fee amounts in s.175 of the 2009 consolidation are in old Zimbabwe dollars or a cost formula; the current fee is not held.

  未记录来源

• Gold dealing licence fee

  税率

  US$200,000 per year

  缴纳人

  Gold dealing licensee

  征收机构

  Ministry (licence issuer)

  法律原文

  法律依据: Gold Trade (Licence Fees) Notice 1978, Schedule 2, as replaced by SI 32 of 2023

  未记录来源

• Presumptive tax on small-scale miners

  Precious metals bought from small-scale miners

  税率

  0% of the purchase price of precious metals

  计税基础

  'each dollar of the purchase price of precious metals or precious stones upon which the tax is chargeable in terms of the Twenty-Sixth Schedule to the Taxes Act'

  缴纳人

  Small-scale miner

  法律原文

  法律依据: Finance Act [Chapter 23:04] s.22C(1)(b) as substituted by Finance Act 2024 s.6, s.22C(1)(b)

  研究备注: The Finance Act 2025 s.7 repealed s.22C(1)(f), (g), (h), (n), (o) only; (b) stands. The 2009 consolidation had 5% (Act 2 of 2005).

  未记录来源

• Gold royalty, artisanal and small-scale miners

  Gold sold by artisanal and small-scale miners

  税率

  2% (reported, 2025-2026); previously 1%

  计税基础

  Gross fair market value determined by FGR (37th Schedule para 2(1)(b))

  缴纳人

  Small-scale miner

  征收机构

  FGR withholds on purchase and returns to ZIMRA (37th Schedule para 3(2)); remitted 50/10/40 in gold/foreign/local currency (para 7(3)(a))

  二手资料未记录

  法律依据: Mines and Minerals Act s.244-245; Finance Act [Chapter 23:04] Schedule to Chapter VII; Income Tax Act 37th Schedule, MMA ss.244-245; 37th Schedule paras 2-3, 7

  研究备注: [unconfirmed] The rate (2% per Discovery Alert; 1% earlier per newZWire) is in no text held - the current Schedule to Chapter VII is requested (zw.gap-royalty-schedule-asm). Collection and base are primary law.

  1 个来源

• Gold royalty, 'gold produced by other miners' (price-banded, from 1 January 2026)

  'Gold produced by other miners' (the Schedule item replaced by the Finance Act 2025; the item for small-scale miners is separate and not held)

  税率

  3% (sold 'at a time when its price is US$1 200 per ounce'); 5% (above US$1,200 but below US$5,000 per ounce); 10% (above US$5,000 per ounce)

  计税基础

  'the gross fair market value as determined from time to time by Fidelity Gold Refinery' (37th Schedule para 2(1)(b)), at the later of contract date or taking possession, with no deduction of beneficiation or processing costs (para 2(3))

  缴纳人

  Miner (holder of the registered mining location, MMA s.244)

  征收机构

  FGR withholds on gold disposed to it and returns to ZIMRA by the 10th of the following month (para 3(2)); remitted 50% in gold, 10% foreign currency, 40% local currency (para 7(3)(a))

  法律原文

  法律依据: Finance Act 2025 s.61 (Schedule to Chapter VII of the Finance Act [Chapter 23:04]); Income Tax Act 37th Schedule, s.61; 37th Schedule paras 2, 3, 7

  研究备注: [unconfirmed] As printed, the 3% band reads 'is US$1 200 per ounce' (not 'up to'), and a price of exactly US$5,000 falls in no band; the item refers to 'section 36O of the Income Tax Act' whereas the charging section inserted in 2024 is s.36Q. Caledonia (secondary) reads the 10% band the same way.

  未记录来源

• Gold royalty, large-scale producers (before Finance Act 2025)

  税率

  3% below US$1,200/oz; 5% above US$1,200/oz

  缴纳人

  Location holder

  二手资料

  研究备注: [unconfirmed] The 3%/5% items in force before 2026 are in no text held.

  未记录来源

• VAT on gold exports and on gold bars supplied to the RBZ or a bank

  Gold exports; refined gold sold to the RBZ or banks

  税率

  0% (zero-rated)

  计税基础

  Supply of exported movable goods (s.10(1)(a)); supply of gold bars, ingots, buttons etc. to the Reserve Bank or a bank (s.10(1)(f))

  缴纳人

  Registered operator (supplier)

  法律原文

  法律依据: Value Added Tax Act [Chapter 23:12], s.10(1)(a), (f)

  研究备注: [unconfirmed] Consolidation to 2009; the standard rate is 15.5% from 1 Jan 2026 (Finance Act 2025 s.34). VAT on a miner's sale to FGR (FGR is no longer an RBZ subsidiary) was not settled from the texts held.

  未记录来源

• Implicit cost: 10% ZiG payment to small-scale miners and FGR discount to spot

  税率

  ~5% below spot (best FGR tier) plus 10% of value paid in ZiG (ASM) / 30% (LSM)

  缴纳人

  Miner

  征收机构

  FGR / RBZ

  二手资料

  研究备注: Not a tax in law; recorded because it drives side-marketing. FGR's best tier was about 5.3% below spot on 18 Sept 2026.

  未记录来源

• Gold Trade Act licensees and permit holders are 'precious metals dealers' (MLPC Act s.13): identify and verify customers who pay 'in currency equal to or exceeding fifteen thousand United States dollars' (s.15(2)(d)) and whenever ML/TF is suspected, and the beneficial owner (s.15(3)); EDD for PEPs (s.20); records five years (s.24); STR within three working days (s.30); threshold CTRs by the 10th of the following month (FIU guidance para 172); goAML registration within 30 days of licensing (para 155). NRA 2024 rates the DPMS sector 'medium high' ML risk (guidance para 9).

  类型

  反洗钱

  门槛

  US$15,000 CDD threshold for occasional transactions

  法律原文

  法律依据: MLPC Act [9:24]; FIU DPMS Guidance (2026), MLPC Act ss.13, 15(2)(d), 15(3), 20, 24, 30, 31; Guidance paras 155, 172

  研究备注: [conflict] zw.div-conflict-str-scope.

  未记录来源

• Authorised gold bars are FGR-produced 99.5% bars of gazetted weights and dimensions bearing the FGR hallmark; defacing, altering, counterfeiting or smelting them is an offence (level 14 fine or up to 15 years).

  类型

  金条标准

  生效日期

  2025-12-29

  法律原文

  法律依据: Gold Trade Act [Chapter 21:03] as amended by Finance Act 2025, ss.2, 3, 12A

  未记录来源

• A traveller may take out at most 'US$2,000 or its equivalent in any other currency, combination of currencies or gold coins' in foreign cash, and ZiG cash equivalent to US$2,000 (FX Guidelines 3.2.33-3.2.34). Personal-use gold articles in baggage are exempt from the export prohibition (Exchange Control Regulations s.20(2)(g)).

  类型

  现金限额

  门槛

  US$2,000

  官方指引

  法律依据: RBZ Foreign Exchange Guidelines FXD5/2026 (version 2.0, March 2026), paras 3.2.33-3.2.34

  未记录来源

• All gold won must be delivered 'not later than the 10th of every month' to the holder of a gold dealing licence (GTA s.6(1)), who 'shall deal with such gold in accordance with directions issued to him by the Minister responsible for finance' (s.6(3)). Only licence or permit holders, location holders and tributors (own gold), alluvial authority holders, their authorised employees or agents, authorised dealers, the national gold refinery and holders of authorised gold bars may deal in gold (s.3(1) as substituted in 2025); authorised persons deal only with authorised persons (s.4). In practice FGR is the single buyer, refiner and exporter (FGR, summary read).

  类型

  国家垄断

  门槛

  All gold, any quantity

  法律原文

  法律依据: Gold Trade Act [Chapter 21:03], ss.3(1), 4, 5, 6(1), 6(3)

  研究备注: [summary] FGR as single buyer/exporter from its own pages (summary read). [unconfirmed] The s.6(3) directions are not published.

  未记录来源

• Gold Trade Enforcement Unit (FGR staff plus police) may inspect mining locations and premises, examine documents and devices, and seize gold; obstruction is an offence.

  类型

  其他

  生效日期

  2024-12-31

  法律原文

  法律依据: Gold Trade Act [Chapter 21:03] Part IIIA, ss.22B-22E

  研究备注: [unconfirmed] Commencement date of the Finance (No. 2) Act 2024 not printed.

  未记录来源

• Payment for gold delivered to refineries: ASGM not more than 90% foreign currency / not less than 10% ZiG; LSGM 70% / 30% (from 1 March 2026).

  类型

  外汇管制

  生效日期

  2026-03-01

  官方指引

  法律依据: RBZ Foreign Exchange Guidelines FXD5/2026 (version 2.0, March 2026), para 3.2.29

  研究备注: [conflict] zw.div-conflict-asgm-split.

  未记录来源

• 'No person shall dispatch by post any postal article containing gold unless he is authorized to do so by any regulation' (GTA s.10(1)); authorised: licence holders, permit holders, location holders or tributors and their employees or agents (GT Regulations reg 8); suspect articles may be detained and opened (s.10(2)-(3)).

  类型

  其他

  法律原文

  法律依据: Gold Trade Act [Chapter 21:03]; Gold Trade Regulations 1978, s.10; reg 8

  未记录来源

• No person may export gold unless authorised by an exchange control authority (Exchange Control Regulations s.20(1)(e)); 'All exports of Gold require prior Reserve Bank approval', applied for by the authorised dealer on the Document Management System with 'The Gold Export Certificate', 'Gold Dealership Licence', 'Assays' and the pro-forma invoice; processed within 24 working hours; the approval is quoted on every CEPECS Form CD1 (FX Guidelines 3.2.30). Unlawful export of gold: fine up to its value, a suspended prison term up to ten years and a further fine of three times its value (Exchange Control Act s.5(4c)).

  类型

  其他

  生效日期

  2026-03-02

  法律原文

  法律依据: Exchange Control Regulations SI 109/1996; Exchange Control Act; RBZ FX Guidelines FXD5/2026, Regulations s.20(1)(e); Act s.5(4c); Guidelines para 3.2.30

  未记录来源

• 'No person shall smelt or change the form of any manufactured article containing gold unless he has received the permission of the Minister' (GTA s.12(1)); fine up to level nine or two years (s.12(2)).

  类型

  其他

  法律原文

  法律依据: Gold Trade Act [Chapter 21:03], s.12

  未记录来源

• Contravening s.3(1): without special circumstances 'imprisonment for a period of not less than five years or more than ten years', not suspendable (s.3(3)(a), (4)); with special circumstances up to five years or a fine up to level nine or twice the value of the gold (s.3(3)(b)); the same for ss.4, 5, 7, 8 (s.30(1)); gold forfeited on conviction (s.30(4)); convicted persons barred from precious metals mining locations for five years (s.24).

  类型

  其他

  法律原文

  法律依据: Gold Trade Act [Chapter 21:03], ss.3(3)-(4), 24, 30

  研究备注: [conflict] zw.div-conflict-gta-possession: since 2025 s.3(1) covers dealing only.

  未记录来源

• On 4 March 2024 the US ended the Zimbabwe sanctions programme and designated President Mnangagwa and 10 other individuals plus Sakunda Holdings, Fossil Agro and Fossil Contracting under Global Magnitsky, citing involvement in gold and diamond smuggling networks. FGR is not named. US persons must screen counterparties and beneficial owners.

  类型

  制裁

  生效日期

  2024-03-04

  官方指引

  未记录来源

• Exporters surrender 30% of gross proceeds to the RBZ at the interbank rate and retain 70% indefinitely (retention cut from 75% to 70% in the February 2025 MPS); 50% surrender on overdue proceeds; proceeds due within 90 days.

  类型

  外汇管制

  门槛

  30% of gross export receipts

  生效日期

  2025-02-06

  官方指引

  法律依据: Exchange Control Regulations SI 109/1996; RBZ FX Guidelines FXD5/2026, Regulations ss.5, 35(1)(c); Guidelines paras 3.2.2, 3.2.3; Directive FXD5/2026 para 2

  研究备注: Retention cut from 75% to 70% 'with immediate effect' in the 6 Feb 2025 MPS (para 167). [conflict] zw.div-conflict-asm-retention for small-scale gold producers.

  未记录来源

• About 42 t delivered in the first 11 months of 2025; August 2026 deliveries 3,978 kg from small-scale and 1,141 kg from large-scale producers (ASM ~78%).

  数据: 42 t Jan-Nov 2025; 5.1 t Aug 2026

  二手资料未记录

  1 个来源

• Gold export earnings US$4,381.3 million in 2025 (US$2,251.4 million in 2024, +94.6%); RBZ gold holdings 4.03 t in December 2025.

  数据: US$4.38 bn (2025); 4.03 t reserves Dec 2025

  官方指引

  研究备注: [ocr] Read from OCR of a scan; the figures were checked against the page image (PDF p.35).

  未记录来源

• FGR gold purchases 36.5 t in 2024 (30.1 t in 2023, +21%); gold exports US$2.5 bn in 2024 (+37%).

  数据: 36.5 t; US$2.5 bn

  官方指引

  研究备注: [conflict] zw.div-conflict-gold-exports-2024: the Feb 2025 MPS says gold exports were 'US$2.5 billion in 2024'; the Feb 2026 MPS Table 4 shows US$2,251.4 million for 2024.

  未记录来源

• RBZ gold holdings: 1.5 t (Apr 2024, US$113m) -> 2.7 t (Jan 2025) -> 4.03 t (Dec 2025) -> 4,525 kg (June 2026, US$586m), backing the ZiG.

  数据: 4,525 kg June 2026

  官方指引

  未记录来源

• [conflict] Payment for gold from small-scale miners: RBZ Directive FXD5/2026 para 3.1 says they 'shall be paid 90% in foreign currency and 10% in local currency'; the FX Guidelines v2.0 para 3.2.29 say they 'may be paid in proportion of not more than 90% ... and not less than 10%'. The model follows the Guidelines (the ceiling/floor wording) and notes both.

  官方指引

  未记录来源

• [conflict] The February 2026 MPS para 233: retention 70% 'across all sectors of the economy, with the exception of small-scale gold producers, whose retention shall be 90%, with immediate effect'; the Mid-Term MPS of 20 August 2026 para 194: 'The extension of retention requirements to small-scale gold producers is currently under review'. FXD5/2026 implements the 90% as the foreign-currency share of FGR's payment to small-scale miners. The model follows FXD5/FX Guidelines (payment split) and does not model a separate surrender by small-scale miners.

  官方指引

  未记录来源

• [conflict] 2024 gold export earnings: RBZ MPS 6 Feb 2025 para 85 'Gold exports recorded a remarkable increase of 37% to US$2.5 billion in 2024'; RBZ MPS Feb 2026 Table 4 shows US$2,251.4 million for 2024. The later figure is presumably revised; the model keeps both, labelled.

  官方指引

  未记录来源

• [conflict] Drafting of the Gold Trade Act amendments: the Finance (No. 2) Act 2024 inserts two sections both numbered '22B' (declaration/establishment of the Gold Trade Enforcement Unit, and its powers) and a s.22C that refers to 'any miner or person referred to in section 4(2)(b)', which the Act does not have; the Finance Act 2025 s.66 cites 'The Gold Trade Act [Chapter 22:15]' (22:15 is the Reserve Bank Act). The Finance Act 2025 s.2(b) makes the Government Printer's hard copy definitive over any digital numbering. The model cites the sections as printed.

  法律原文

  未记录来源

• [conflict] Gold Trade Act s.3(1) before 2025: 'No person shall ... deal in or possess gold, unless ...'; as substituted by the Finance Act 2025 s.66(b): 'No person shall, either as principal or agent, deal in gold, unless ...' - possession is no longer in s.3(1), while ss.7, 8(3) and 9 still deem excess or unauthorised possession 'unlawful possession ... for the purposes of section three'. The model treats dealing without authority as the s.3 offence and records possession as regulated through ss.5, 7-9; whether unauthorised possession alone is still an offence needs the current consolidation (requested).

  法律原文

  未记录来源

• [conflict] MMCZ Act s.42: no person other than the Corporation may export 'any mineral' except under a contract it negotiated or with its authority; 'mineral' (consolidation to 2001) includes 'product derived from the smelting, refining or other beneficiation' of a substance from a registered mining location, unless the Minister declares otherwise by statutory instrument (s.2(2)(b), not held); the Finance Act 2025 s.60 re-defines 'mineral' to exclude material that has undergone 'smelting or pyro metallurgical processing'. The 37th Schedule para 7(1)(b) still names the MMCZ and 'any person authorised by the Minerals Marketing Corporation to export gold in its own right' as royalty agents for gold. The RBZ gold export rule (FX Guidelines 3.2.30) names no MMCZ document, while its diamond and chrome rules (3.2.31-3.2.32) do. The model follows the RBZ rule (no MMCZ step for refined gold or doré) and flags the question.

  法律原文

  未记录来源

• [conflict] MLPC Act s.30(3): a precious metals dealer 'is required to submit a report of a suspicious transaction ... only when they engage ... in a financial transaction referred to in section 15(2)(c) or (d)' (cash payments of US$15,000 or more); FIU DPMS guidance paras 157-158: DPMS 'are required to report all suspicious transactions and suspicious activities'. The model states the statutory duty and notes the guidance.

  法律原文

  未记录来源

• FGR's own operations page still describes payment as USD cash or a 60% nostro / 40% local-currency hybrid, whereas FXD5/2026 sets 90/10 for small-scale and 70/30 for large-scale miners.

  官方指引无法访问

  研究备注: [summary] FGR page read through a summarising fetch.

  1 个来源

• US Treasury (March 2024) designated the President for involvement in gold and diamond smuggling networks and directing officials to facilitate illicit sales.

  官方指引

  未记录来源

• FIU guidance para 10: the 2024 NRA 'found that there was a relatively high level of gold smuggling, during the assessment period (2019 to 2023)'; para 11: gold smugglers sell imported fuel and LPG 'at sub economic prices' to raise cash; para 12(iv)-(vi): gold 'melted and recast into common objects such as wrenches, nuts, bolts', concealed in personal items, carried by couriers 'using false invoices as cover'.

  官方指引

  未记录来源

• FGR's best rate was about 5% below international spot in September 2026, and the compulsory ZiG portion lowers realised value further; this gap is the incentive for side-marketing to informal buyers who pay full cash in USD.

  二手资料

  未记录来源

• OCCRP (July 2022) reported that about 36 t a year is smuggled - more than the 29.6 t officially declared in 2021 - mostly from the artisanal sector via South Africa, Zambia and Mozambique; small deliveries to FGR keep dealer licences alive while the rest leaves with official connivance.

  数据: ~36 t/yr (2022 estimate)

  二手资料未记录

  1 个来源

• FGR calls itself the sole gold buyer, refiner and exporter, but the Gold Trade Act lets any gold dealing licensee 'deal in gold in any manner whatsoever' (s.14(1)(a)) and, since 2025, authorised dealers and holders of authorised gold bars may deal (s.3(1)(e), (g)); the RBZ export rule refers to a 'Gold Dealership Licence' rather than FGR. Licensees remain subject to the Minister of Finance's directions under s.6(3) (not published).

  二手资料

  未记录来源

• Equity Axis (secondary, summary read) reports US and UK sanctions 'effective December 9, 2024' on Kamlesh Pattni and 27 others over a Zimbabwe-based gold smuggling and money-laundering network ('gold mafia'). The official OFAC notice was not located.

  二手资料

  研究备注: [summary] WebFetch summary only.

  未记录来源

• No Zimbabwe-specific CAHRA or conflict-minerals rule found; mercury rules for ASM not researched.

  可能所在

  Ministry of Mines; EMA (mercury); OECD/LBMA refiners' country risk assessments

  未获取原因

  Not found in any text held (Gold Trade Act, Mines and Minerals Act, MLPC Act, FIU guidance); the Environmental Management Act and any mercury regulations were not searched in this law pass.

• Mosi-oa-Tunya gold coins (RBZ) - denominations, fineness, rules on sale.

  缺失文件

  RBZ Mosi-oa-Tunya rates page

  可能所在

  https://www.rbz.co.zw/index.php/research/markets/mosi-oa-tunya-rates

  未获取原因

  The RBZ page returned a Radware/perfdrive CAPTCHA to the Mac-host worker on 29 Sep (earlier HTTP 429 through WebFetch); requested.

• Whether FGR or other gold exporters obtain a ZNCC certificate of origin for gold, and the ZNCC procedure and fee.

  缺失文件

  ZNCC certificate-of-origin procedure; confirmation from FGR

  可能所在

  ZNCC (info@zncc.co.zw); FGR

  未获取原因

  The ZNCC pages carry only the form. Requested.

  影响

  zw.st-65zw.doc-certificate-of-origin

• Layout of the export bill of entry Form 21 and any gold-specific customs examination; current clearance fee.

  缺失文件

  ZIMRA Form 21 (export) specimen; ZIMRA customs clearance procedures page (held only as a WebFetch quote)

  可能所在

  https://www.zimra.co.zw/customs/customs-clearance-procedures

  未获取原因

  Export entry law now read (Customs and Excise Act s.54; Regulations ss.62-63). The ZIMRA pages return a bot challenge to the Mac-host worker; requested.

  影响

  zw.st-56zw.dk-export-entryzw.tax-export-duty

• The Schedule to the Exchange Control Act (definition of 'authorised dealer') and s.11.

  缺失文件

  Exchange Control Act [Chapter 22:05], current consolidation

  可能所在

  ZimLII

  未获取原因

  The law.co.zw copy (held) ends at s.10; ZimLII returns bot challenges. Requested.

  影响

  zw.cr-ad-bankzw.st-32

• Documents FGR requires from sellers at a buying centre (ID, registration certificate, production declaration) and the receipt form.

  缺失文件

  FGR buying procedures / seller checklist

  可能所在

  FGR buying centres; FGR corporate profile PDF

  未获取原因

  FGR pages do not publish them and fgr.co.zw now times out from the Mac host and WebFetch; requested from FGR.

  影响

  zw.st-05zw.st-06zw.dk-fgr-purchase-receipt

• Issuer, form and fields of the 'Gold Export Certificate' required by FXG 3.2.30.

  缺失文件

  Gold Export Certificate specimen / issuing notice

  可能所在

  RBZ Capital Flows Administration (tchitauro@rbz.co.zw); Ministry of Finance; FGR

  未获取原因

  Not described in any text held (FX Guidelines 3.2.30, Gold Trade Act and Regulations, Exchange Control Act, Regulations and General Order all read); no online source. Requested from RBZ/Ministry of Finance/FGR.

  影响

  zw.st-51zw.dk-gold-export-certificate

• Forms GT 1 - GT 7 under the Gold Trade Regulations 1978 (licences, permits, registers).

  缺失文件

  Forms GT 1-GT 7

  可能所在

  Ministry of Mines; any mining commissioner (GT Regulations Schedule)

  未获取原因

  The Regulations say the forms 'are not published herein'. Requested.

  影响

  zw.dk-gold-dealing-licencezw.dk-gta-registerzw.dk-gold-permit

• Official current consolidation of the Gold Trade Act after the 2024 and 2025 amendments.

  缺失文件

  Gold Trade Act [Chapter 21:03] as at 29 Dec 2025 or later

  可能所在

  https://zimlii.org/akn/zw/act/1940/19/eng@2025-12-29

  未获取原因

  Bot challenge (HTTP 403) to the Mac-host worker for the page and source.pdf (2024 and 2025 versions), 28-29 Sep. Requested.

  影响

  zw.law-gtazw.div-conflict-gta-possessionzw.div-conflict-gta-numbering

• Directions of the Minister of Finance under Gold Trade Act s.6(3) on how gold dealing licensees deal with delivered gold; list of gold dealing licensees.

  缺失文件

  Ministerial directions (s.6(3)); licensee list

  可能所在

  Ministry of Finance; Government Gazette

  未获取原因

  Not published online (searched law.co.zw and Veritas listings). Requested.

  影响

  zw.st-30zw.st-31zw.div-sole-exporter

• Current consolidated Mines and Minerals Act (post-2009 amendments).

  缺失文件

  Mines and Minerals Act [21:05] consolidated to 2024/2025

  可能所在

  https://zimlii.org (Act 38 of 1961)

  未获取原因

  ZimLII returned a bot challenge (HTTP 403) to the Mac-host worker on 28-29 Sep for every Mines and Minerals Act URL; the law.co.zw PDF (held) is consolidated only to 2009. Requested (laws/_work/zw-requests.md).

  影响

  zw.law-mmazw.cr-asm-reg-certzw.st-70

• Whether gold is excluded from the MMCZ Act's 'mineral' (statutory instrument under s.2(2)(b)) and whether any MMCZ authority is needed for gold exports.

  缺失文件

  SI under MMCZ Act s.2(2)(b); current MMCZ Act consolidation

  可能所在

  Veritas; ZimLII; MMCZ

  未获取原因

  Not found on law.co.zw or Veritas listing pages; ZimLII blocked. Requested.

  影响

  zw.div-conflict-mmcz-gold

• Gold measures in the 2026 MPS: both full texts are now held as OCR (Feb 2026 pp.35, 79 and Aug 2026 p.78 checked); the rest of the OCR text is unchecked and the Feb 2026 "at a glance" has no text layer.

  缺失文件

  RBZ MPS February 2026 (full) and 20 August 2026 (full)

  可能所在

  https://www.rbz.co.zw/documents/mps/2026/

  未获取原因

  Scans; OCR done 29 Sep; only the pages used were checked against the images.

• The current Schedule to Chapter VII of the Finance Act [Chapter 23:04] - in particular the royalty item for gold produced by small-scale miners and the items before 2026.

  缺失文件

  Finance Act [Chapter 23:04] current consolidation, Schedule to Chapter VII

  可能所在

  https://zimlii.org (Finance Act Chapter 23:04); https://www.zimra.co.zw/legislation

  未获取原因

  The law.co.zw consolidation (held) stops in 2009; ZimLII and the ZIMRA legislation page return bot challenges to the Mac host. Requested.

  影响

  zw.tax-royalty-asmzw.tax-royalty-lsm-pre2026zw.st-08

• Recent (2024-2026) smuggling estimates and enforcement records, including the December 2024 US designations linked to the 'Gold Mafia' investigation.

  缺失文件

  Global Initiative risk bulletin; Mining Zimbabwe (55 t undeclared ASM); Equity Axis (Dec 2024 OFAC); Wikipedia 'Zimbabwe Gold Mafia'

  未获取原因

  Retried 29 Sep through WebFetch: Equity Axis read (summary - added as zw.src-equityaxis-2024); the Global Initiative bulletin (Risk Bulletin 14, Dec 2020-Jan 2021) gives "50 per cent of ASGM production is lost to smuggling" (2019) and no route detail; the official OFAC notice of 9 Dec 2024 was not located.

• VAT on a miner's sale of gold to FGR (exports and gold bars supplied to the RBZ or banks are zero-rated - read in the VAT Act s.10(1)(a), (f)).

  缺失文件

  Current VAT Act [23:12] consolidation (post-2009)

  可能所在

  ZimLII; ZIMRA legislation page

  未获取原因

  Only the 2009 law.co.zw consolidation is held; ZimLII and the ZIMRA legislation page return bot challenges.

  影响

  zw.tax-vat-export

• 津巴布韦至阿拉伯联合酋长国
• 津巴布韦至南非

• 津巴布韦至阿拉伯联合酋长国
• 津巴布韦至南非

• Zimbabwe National Chamber of Commerce - Certificate of Origin, eCOO template打开来源
  未记录文本Zimbabwe National Chamber of Commerce · 阅读于 2026-09-28

  Missing from this copy: Complete (1 page).

• Fidelity Gold Refinery - Gold buying and gold refining operations打开来源
  无法访问未说明Fidelity Gold Refinery
• OCCRP - Ruling elites behind Zimbabwe's 'disappearing' gold (14 July 2022)打开来源
  未记录未说明OCCRP
• Discovery Alert - Zimbabwe gold royalty policy: two-tier structure 2025; and 'Gold royalties transform mining through sliding-scale framework' (27 Nov 2025)打开来源
  未记录未说明Discovery Alert