Zimbabwe [state buyer/exporter (FGR) or gold dealing licensee] → South Africa (refine) · Sale of refined gold and receipt of proceeds
以研究形式发布的公开法律与官方指引，不构成法律、税务或金融建议。
研究内容本身以英文撰写。标题和标签已翻译，调查结果和引文未翻译。
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逐段路线
研究记录的每个步骤、税费和管制，附法律依据及研究的可靠程度。
津巴布韦 (Doré bar - unstamped → Pre-refined 995 bar (e.g. 'Dubai 995')) ⟶ 南非 (Pre-refined 995 bar (e.g. 'Dubai 995') → LBMA Good Delivery 400oz bar)
第 1 段：津巴布韦
货物起点
Doré bar - unstamped → Pre-refined 995 bar (e.g. 'Dubai 995')
- 1
Register as an exporter in CEPECS through the authorised dealer
- 执行方
- Gold exporter (FGR or other gold dealing licence holder with RBZ approval)
- 出具
- CEPECS exporter registration
官方指引RBZ Foreign Exchange Guidelines FXD5/2026 (version 2.0, March 2026), para 3.2.1
- 2
Obtain the Gold Export Certificate for the lot
- 执行方
- Gold exporter (FGR or other gold dealing licence holder with RBZ approval)
- 出具
- Gold Export Certificate
官方指引[unconfirmed] Issuer and form of the 'Gold Export Certificate' are stated in no text held (FX Guidelines, Gold Trade Act and Regulations, Exchange Control Regulations and General Order all read); requested (zw.gap-gec).
- 3
Prepare assays and a pro-forma invoice showing the quantity, price and total value of the gold
- 执行方
- Gold exporter (FGR or other gold dealing licence holder with RBZ approval)
- 所需
- FGR bar list for the export lot
- 出具
- Assays supporting the RBZ export application; Pro-forma invoice: quantity, price and total value of gold to be exported (FXG 3.2.30)
官方指引RBZ Foreign Exchange Guidelines FXD5/2026 (version 2.0, March 2026), para 3.2.30
- 4
Submit the export application on the RBZ Document Management System with the Gold Export Certificate, Gold Dealership Licence, assays and pro-forma invoice
- 执行方
- Authorised dealer bank
- 所需
- Gold Export Certificate; Gold dealing licence ('Gold Dealership Licence'); Assays supporting the RBZ export application; Pro-forma invoice: quantity, price and total value of gold to be exported (FXG 3.2.30); CEPECS exporter registration
法律原文Exchange Control Regulations SI 109/1996; RBZ Foreign Exchange Guidelines FXD5/2026, Regulations s.20(1)(e) (no export of gold unless authorised by an exchange control authority); Guidelines para 3.2.30 ('All exports of Gold require prior Reserve Bank approval')
- 5
Approve the gold export within 24 working hours and issue an approval reference number
- 执行方
- Reserve Bank of Zimbabwe
- 出具
- RBZ gold export approval (approval reference number on the Document Management System)
官方指引RBZ Foreign Exchange Guidelines FXD5/2026 (version 2.0, March 2026), para 3.2.30
- 6
Raise the CEPECS Form CD1 quoting the RBZ approval reference
- 执行方
- Authorised dealer bank
- 所需
- RBZ gold export approval (approval reference number on the Document Management System)
- 出具
- CEPECS Form CD1 (exchange control export form)
官方指引RBZ Foreign Exchange Guidelines FXD5/2026 (version 2.0, March 2026), paras 3.2.5, 3.2.30
- 7
Issue the commercial invoice to the foreign buyer/refiner (attached to the export entry)
- 执行方
- Gold exporter (FGR or other gold dealing licence holder with RBZ approval)
- 出具
- Commercial invoice
官方指引ZIMRA lists 'Suppliers' invoices' for the export entry; the pro-forma invoice goes to the RBZ (3.2.30). [blocked] ZIMRA page via WebFetch only.
- 8
Lodge the export bill of entry (Form 21) through a registered clearing agent in ASYCUDA World before the gold leaves, with the CEPECS Form CD1, the invoice and the RBZ approval; pay the clearance fee - 'No duties are payable on export'
- 执行方
- Gold exporter (FGR or other gold dealing licence holder with RBZ approval)
- 所需
- CEPECS Form CD1 (exchange control export form); RBZ gold export approval (approval reference number on the Document Management System); Commercial invoice
- 出具
- Customs export bill of entry (Form 21, lodged in ASYCUDA World)
法律原文[blocked] The ZIMRA clearance page was read only through WebFetch. [unconfirmed] Any gold-specific customs examination is not described.
Customs and Excise Act [Chapter 23:02]; Customs and Excise (General) Regulations 2001, Act s.54(1), s.61; Regulations s.62(1)(a); Exchange Control Regulations s.21
- 9
Where the buyer or the importing country's customs requires one (e.g. the UAE import declaration, ae.st-18), obtain a certificate of origin from the Zimbabwe National Chamber of Commerce on its form: the exporter declares 'that all the goods are of ZIMBABWE ORIGIN' and the chamber certifies it; the form carries the invoice, consignee and destination, transport, tariff number, description, net weight and the bill of entry number
- 执行方
- Gold exporter (FGR or other gold dealing licence holder with RBZ approval)
- 所需
- Commercial invoice; Customs export bill of entry (Form 21, lodged in ASYCUDA World)
- 出具
- ZNCC certificate of origin for the gold consignment
二手资料ZNCC's own form read in full (a chamber, not a regulator). [unconfirmed] Whether FGR or other gold exporters obtain one in practice, its fee and turnaround were not found (requested from ZNCC). [inferred] Treated as optional: no Zimbabwean export rule requires it. [blocked] ZIMRA origin page via WebFetch only.
Customs and Excise Act [Chapter 23:02]; Customs and Excise (General) Regulations 2001, Act s.89(1)(a) ('wholly grown or produced' test for unmanufactured goods); Regulations s.25 (certificates of origin for lower duty - imports)
- 10
An officer authorises loading by stamping the consignment note or air waybill; the airline accepts the sealed consignment as valuable cargo under the air waybill and the gold must leave Zimbabwe within ten days of the authority
- 执行方
- Secure logistics provider / airline
- 所需
- Customs export bill of entry (Form 21, lodged in ASYCUDA World)
- 出具
- Air waybill
法律原文[inferred] Air freight from Harare is assumed; no Zimbabwe source names the route or carriers.
Customs and Excise (General) Regulations 2001; Customs and Excise Act, Regulations s.63(1), (3); Act s.55(1)
税费
Export duty and customs clearance fee
none on export ('No duties are payable on export'); clearance fee per Form 21
官方指引金额未确认Customs and Excise (General) Regulations 2001, s.62(1)(a)(ii); s.175 (clearance fee)
Gold dealing licence fee
US$200,000 per year
法律原文金额未确认Gold Trade (Licence Fees) Notice 1978, Schedule 2, as replaced by SI 32 of 2023
Presumptive tax on small-scale miners
0% of the purchase price of precious metals Precious metals bought from small-scale miners
法律原文金额未确认Finance Act [Chapter 23:04] s.22C(1)(b) as substituted by Finance Act 2024 s.6, s.22C(1)(b)
Gold royalty, artisanal and small-scale miners
2% (reported, 2025-2026); previously 1% Gold sold by artisanal and small-scale miners
二手资料金额未确认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
Gold royalty, 'gold produced by other miners' (price-banded, from 1 January 2026)
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) '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)
法律原文金额未确认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
Gold royalty, large-scale producers (before Finance Act 2025)
3% below US$1,200/oz; 5% above US$1,200/oz
二手资料金额未确认Implicit cost: 10% ZiG payment to small-scale miners and FGR discount to spot
~5% below spot (best FGR tier) plus 10% of value paid in ZiG (ASM) / 30% (LSM)
二手资料金额未确认
管制
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.
30% of gross export receipts
官方指引金额未确认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
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 (…
US$15,000 CDD threshold for occasional transactions
法律原文金额未确认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
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).
法律原文Gold Trade Act [Chapter 21:03] as amended by Finance Act 2025, ss.2, 3, 12A
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 Cont…
US$2,000
官方指引金额未确认RBZ Foreign Exchange Guidelines FXD5/2026 (version 2.0, March 2026), paras 3.2.33-3.2.34
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…
All gold, any quantity
法律原文Gold Trade Act [Chapter 21:03], ss.3(1), 4, 5, 6(1), 6(3)
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.
法律原文Gold Trade Act [Chapter 21:03] Part IIIA, ss.22B-22E
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).
官方指引RBZ Foreign Exchange Guidelines FXD5/2026 (version 2.0, March 2026), para 3.2.29
'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 an…
法律原文Gold Trade Act [Chapter 21:03]; Gold Trade Regulations 1978, s.10; reg 8
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 Dealersh…
法律原文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
“a fine of three times the value of the item”
'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)).
法律原文Gold Trade Act [Chapter 21:03], s.12
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…
法律原文Gold Trade Act [Chapter 21:03], ss.3(3)-(4), 24, 30
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 scr…
官方指引
第 2 段：南非
货物终点
Pre-refined 995 bar (e.g. 'Dubai 995') → LBMA Good Delivery 400oz bar
- 11
Onboard the foreign depositor: KYC pack, mined-material questionnaire, refining agreement; apply LBMA Responsible Gold Guidance / OECD due diligence
- 执行方
- Refining-licence holder (refinery)
- 出具
- Refiner KYC pack on foreign depositor; KYC questionnaire for mined material; Refining agreement with depositor
行业惯例Rand Refinery states KYC and conflict-free sourcing policies; its depositor requirements and the RGG text were not read in this pass.
- 12
Hold a current SADPMR permit to import unwrought precious metal (Form PMI: quantity, fineness, form, value, period, ports, countries of origin, purpose)
- 执行方
- Refining-licence holder (refinery)
- 所需
- SADPMR refining licence; SAPS police clearance certificate
- 出具
- SADPMR permit to import precious metals
法律原文Precious Metals Act; Precious Metals Regulations, s.10(1)-(2); regs 21-22
- 13
Ship dore by air to Johannesburg with the origin country's export authorisation, export declaration and assay
- 执行方
- Foreign mine or exporter depositing doré
- 所需
- Origin country's export authorisation for the gold (permit, licence or clearance issued by the mining or trade authority); Export customs declaration accepted by the dispatching country's customs; Assay certificate (fineness and fine weight); Air waybill
- 出具
- Air waybill, origin to Johannesburg (OR Tambo)
未经核实[unconfirmed] PMA s.10(2)(b) requires the importer to declare and prove the origin of the metal in the permit application, and s.10(4) says the permit states the origin; which origin-country documents must accompany each shipment is not stated in any text read. The listed hand-off kinds are the model's route logic.
- 14
Enter the doré for customs with SARS on a bill of entry for import (the metal must be duly entered for customs under reg 21(4)(b)); entry may be refused if the Regulator considers it of dubious origin or incorrectly declared (reg 21(5))
- 执行方
- Refining-licence holder (refinery)
- 所需
- SADPMR permit to import precious metals; Air waybill, origin to Johannesburg (OR Tambo)
- 出具
- SARS import declaration for dore
法律原文[not-read] Customs and Excise Act procedure, tariff heading 7108 and import VAT on doré not read (Act not held). Manual C(G): gold import applications are referred to SADPMR.
Precious Metals Regulations; Customs and Excise Act 1964, reg 21(4)(b), 21(5)
“A precious metal may be refused entry into the South Africa if - (a) that precious metal is in the opinion of the Regulator of dubious origin; or (b) that precious metal has been incorrectly described or declared.”
- 15
Carry the dore from the airport to the refinery with the reg 26 waybill; SADPMR or SAPS may inspect imported metal
- 执行方
- Secure carrier of precious metal
- 出具
- Waybill, port of entry to refinery
法律原文Precious Metals Act, s.10(3), s.13; reg 26
- 16
Submit specimens of the imported metal to the SAPS Forensic Science Laboratory
- 执行方
- Refining-licence holder (refinery)
- 出具
- Specimen submission (importer)
法律原文Precious Metals Act, s.22(1)
“Any producer or any person who imports precious metal must submit to the Forensic Science Laboratory of the South African Police Service such specimens of any precious metals produced or imported by him or her as may be prescribed.”
- 17
Weigh, melt, sample and assay each lot on receipt; issue outturn (final assay and fine weight) to the depositor
- 执行方
- Refining-licence holder (refinery)
- 所需
- Refining agreement with depositor
- 出具
- Refiner outturn / assay report
行业惯例 - 18
Refine at the licensed premises and cast 400 oz Good Delivery bars, kilobars (995-999.9), minted bars (10/50/100 g, 999.9) or grain
- 执行方
- Refining-licence holder (refinery)
- 出具
- Refiner bar list for bars produced
- 形态
- Doré bar - unstamped → LBMA Good Delivery 400oz bar
法律原文Precious Metals Act; Precious Metals Regulations, s.7(1), 7(5); reg 28 (minted bars)
- 19
Record receipts and outputs in the PMR2 register within 24 hours
- 执行方
- Refining-licence holder (refinery)
- 出具
- PMR2 refinery register entry / quarterly copy
法律原文Precious Metals Act, s.15(1); reg 33
- 20
Publish annual responsible-gold / LBMA compliance report
- 执行方
- Refining-licence holder (refinery)
- 出具
- Refiner responsible gold / LBMA compliance report
行业惯例 - 21
Credit fine gold to the depositor's metal account and hold the bars in the refinery vault pending sale or export
- 执行方
- Refining-licence holder (refinery)
- 所需
- Refiner outturn / assay report; Refiner bar list for bars produced
- 出具
- Metal account credit / settlement confirmation
行业惯例Rand Refinery lists vault and logistics services; account terms not seen.
- 22
Domestic sale: supply bars to a registered bank, the SARB or the SA Mint on a tax invoice, zero-rated only if the gold has not undergone a prior manufacturing process other than refining; otherwise 15% VAT
- 执行方
- Refining-licence holder (refinery)
- 出具
- Tax invoice to bank/SARB/Mint (zero-rated s.11(1)(f) or standard-rated)
法律原文[transcription] s.11(1)(f) wording from Lueven para [1]; VAT Act not held.
Value-Added Tax Act 1991, s.11(1)(f)
- 23
Export sale: the Authorised Dealer reports the export proceeds with the SARS customs declaration details (customs client number, unique consignment reference); FinSurv monitors receipt electronically
- 执行方
- Authorised dealer in foreign exchange (commercial bank)
- 所需
- SARS customs declaration / bill of entry for export
官方指引Currency and Exchanges Manual, B.18(D)
- 24
Receive the full export proceeds not later than six months from the date of shipment (an Authorised Dealer may allow credit of up to 12 months), in foreign currency or rand from a non-resident account; offer the proceeds for sale to an Authorised Dealer within 30 days or deal with them under the CFC account rules
- 执行方
- Authorised dealer in foreign exchange (commercial bank)
- 所需
- SWIFT MT103 payment confirmation (bank-to-bank, authenticated)
- 出具
- Inbound payment of export proceeds
官方指引Exchange Control Regulations; Currency and Exchanges Manual, Regs 6, 10, 11; B.18(B); C(F)(ii)
税费
VAT on other domestic supplies of gold
15% Domestic gold supplies not zero-rated (e.g. recycled gold to banks; sales to traders)
法律原文金额未确认Value-Added Tax Act 1991
VAT zero-rating of gold supplied to the SARB, SA Mint and banks
0% Refined primary gold sold to the SARB, the SA Mint or a registered bank; recycled gold excluded (Lueven Metals, ZACC 23 June 2026)
法律原文金额未确认Value-Added Tax Act 1991, s.11(1)(f)
SADPMR licence and permit fees
Refining licence R20,000; beneficiation licence R5,000; jeweller's permit R500; import permit R1,000; certificate R1,000; special permit R5,000; appeal R500 (Annexure A, 2014) Applications and renewals
法律原文金额未确认Precious Metals Regulations, Annexure A as substituted by GN R737 (GG 38014, 22 Sept 2014)
管制
A business dealing in high-value goods (items valued in that business at R100,000 or more) is an accountable institution for transactions in which it receives payment of R100,000 or more (Schedule 1 item 20, from 19 Dec 2022): FIC registration (s.43B), risk management and compliance programme (s.42)…
Payment of R100,000 or more in a transaction; goods valued at R100,000 or more
法律原文金额未确认FICA 38 of 2001, Schedule 1 item 20; ss.20A-21H, 22-23, 28, 29, 42, 43B
A UN Security Council Chapter VII resolution identifying persons or entities 'has immediate effect for the purposes of this Act upon its adoption' (FICA s.26A(1)); the FIC Director must give notice of it (s.26A(3)). No person may, directly or indirectly, acquire, collect, use, possess or own propert…
法律原文FICA 38 of 2001, ss.26A-26C
“A resolution adopted by the Security Council of the United Nations when acting under Chapter VII of the Charter of the United Nations, providing for financial sanctions which entail the identification of persons or entities against whom member states of the United Nations must take the actions specified in the resolution, has immediate effect for the purposes of this Act upon its adoption by the Security Council of the United Nations.”
Contravening s.5(4) (as enacted; replaced by s.5A from 7 June 2013), 19, 20(2) or 28 is an offence with a fine up to R100 000 or up to two years' imprisonment, or both (s.99(1)(a)); failing to notify the Minister before beneficiating abroad (s.26(3)) carries up to R500 000 for each day (s.99(1)(f)).
法律原文MPRDA 2002, ss.98, 99(1)(a), 99(1)(f)
Goods exported for sale must be sold, and the full proceeds received, not later than six months from shipment; an Authorised Dealer may allow credit of up to 12 months. Proceeds must be offered for sale to an Authorised Dealer within 30 days or dealt with under the CFC rules. The Authorised Dealer r…
官方指引Exchange Control Regulations; Currency and Exchanges Manual, Regs 6, 10, 11; B.18(B), (D)
No export of unwrought or semi-fabricated gold except with the approval of the National Treasury under the Exchange Control Regulations, granted with the Minister's concurrence (PMA s.12(1)); no gold may be exported without Treasury permission (Reg 3); applications to export gold in any form are ref…
法律原文Precious Metals Act; Exchange Control Regulations, PMA s.12(1); Reg 3
Producers submit gold specimens (nuggets, concentrate, dore) to the SAPS Forensic Science Laboratory every six months, and importers submit specimens of imported metal, building a forensic database to trace seized gold to its source.
法律原文Precious Metals Act; Precious Metals Regulations, s.22(1); reg 29
“Any producer or any person who imports precious metal must submit to the Forensic Science Laboratory of the South African Police Service such specimens of any precious metals produced or imported by him or her as may be prescribed.”
Except with Treasury permission, only authorised dealers may buy, borrow, sell or lend gold other than wrought gold (Reg 2). A resident entitled to sell gold must offer it for sale to the Treasury within 30 days unless exempted (Reg 5). Producers exempted by FinSurv from Reg 5 may sell their total o…
法律原文Exchange Control Regulations 1961, Regs 2, 5, 22
No import of unwrought or semi-fabricated precious metal without an SADPMR import permit (valid up to one year), issued after consulting the National Commissioner and the National Treasury, on documentary proof of origin (s.10(2)); the Regulator or SAPS may inspect and sample imported metal (s.10(3)…
法律原文Precious Metals Act, s.10, s.22(1)
“must state the origin of the precious metal in question, the purpose of the import”
Export approval requires projections of monthly production against sales showing the applicant contributes to local demand; approval only where provision has been made to meet local demand for beneficiation.
法律原文Precious Metals Regulations; Precious Metals Act, reg 23(3)(a) as substituted by GN R387
Minted gold bars must be 10, 50 or 100 g, of prescribed dimensions and at least 999.9 fine (reg 28, Annexure B Table 1); only approved manufacturers may make them and no more than 500 000 troy ounces a year may be manufactured (reg 27B).
法律原文Precious Metals Regulations, regs 27B, 28; Annexure B
“The quantity of minted bars that maybe manufactured in the Republic may not exceed 500 000 troy ounces in a calendar year”
Only a refining-licence holder, an authorised dealer, a producer (for gold it won or recovered), an SADPMR certificate holder, a holder of a special permit (metal not exceeding a prescribed mass, for scientific or beneficiation purposes or jewellery) or a beneficiation-licence holder may acquire, po…
法律原文Precious Metals Act, s.4(1), s.20(1)
Rand Refinery, as an LBMA Good Delivery refiner, applies KYC and conflict-free sourcing policies to depositors and publishes responsible-gold and LBMA compliance reports.
行业惯例LBMA Responsible Gold Guidance
Unwrought or semi-fabricated gold may not be carried outside a mine or refinery boundary without the prescribed waybill.
法律原文Precious Metals Act; Precious Metals Regulations, s.13; reg 26
第 3 段：津巴布韦
回到原产国：出口收益
- 25
Receive payment within three months (90 days) from export or when contractually due
- 执行方
- Gold exporter (FGR or other gold dealing licence holder with RBZ approval)
- 出具
- Receipt of export proceeds
法律原文Exchange Control Regulations SI 109/1996; Exchange Control (General) Order SI 110/1996; RBZ FX Guidelines FXD5/2026, Regulations ss.5, 21; General Order s.13(2) ('within three months from the date of export'); Guidelines para 3.2.2
- 26
Pre-acquit the Form CD1 within 48 hours of receiving the proceeds
- 执行方
- Authorised dealer bank
- 出具
- CD1 acquittal (proceeds received)
官方指引RBZ Foreign Exchange Guidelines FXD5/2026 (version 2.0, March 2026), para 3.2.7
- 27
Sell 30% of gross proceeds to the RBZ at the weighted-average willing-buyer willing-seller interbank rate; the exporter keeps 70% indefinitely (50% surrender where proceeds were overdue)
- 执行方
- Authorised dealer bank
- 出具
- Sale of 30% surrender portion to RBZ at the WBWS interbank rate
官方指引[unconfirmed] Whether the general 30% surrender applies to FGR's own gold export proceeds is not stated. The February 2026 MPS (para 233) keeps 70% retention for all sectors 'with the exception of small-scale gold producers, whose retention shall be 90%'.
RBZ Foreign Exchange Guidelines FXD5/2026 (version 2.0, March 2026); FXD5/2026, FXG para 3.2.3; FXD5 para 2.2
国家之间的衔接
津巴布韦 → 南非 已研究
随货跨境的文件: CEPECS exporter registration; Gold Export Certificate; Assays supporting the RBZ export application; Pro-forma invoice: quantity, price and total value of gold to be exported (FXG 3.2.30); RBZ gold export approval (approval reference number on the Document Management System); CEPECS Form CD1 (exchange control export form); Customs export bill of entry (Form 21, lodged in ASYCUDA World); ZNCC certificate of origin for the gold consignment; Air waybill
文件缺口
za.st-42 expects SWIFT MT103 payment confirmation (bank-to-bank, authenticated); the earlier legs don't model this paper