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Temporary Exports

HH21-10 : TIME SAHWIRA MUPINGA vs THE COMMISSION GENERAL ZIMBABWE REVENUE AUTHORITY (ZIMRA) and MINISTER OF FINANCE
Ruled By: MTSHIYA J

The temporary export of any motor vehicle outside this country is subject to the control of the first respondent. It is therefore logical to assume that the first respondent sanctioned the temporary export of the vehicle when it was taken to South Africa for “an after sales service and check up.”
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