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(c) fifty thousand dollars, in the case of a motor vehicle whose capacity exceeds
two thousand cubic centimetres but does not exceed three thousand cubic
centimetres;
(d) one hundred thousand dollars, in the case of a motor vehicle whose capacity
exceeds three thousand cubic centimetres.
(2) Notwithstanding section 41 of the Reserve Bank Act [Chapter 22:15] or
anything provided in or under the Exchange Control Act [Chapter 22:05], a visitor to
Zimbabwe who uses within Zimbabwe a motor vehicle registered outside Zimbabwe
shall, upon entering Zimbabwe, and for each month or part of a month during which he
or she visits Zimbabwe, pay the required carbon tax in respect of such vehicle to the
Zimbabwe Revenue Authority in United States dollars (or the equivalent in Euros or in
any other currency denominated under the Exchange Control (General) Order, 1996
(Statutory Instrument 110 of 1996) at the prevailing international cross rate of exchange),
at the following rates in accordance with the following ranges of engine capacity of a
motor vehicle⎯
(a) seventy-two United States dollars, in the case of a motor vehicle whose
engine capacity does not exceed one thousand five hundred cubic
centimetres;
(b) one hundred and thirty-two United States dollars, in the case of a motor
vehicle whose capacity exceeds one thousand five hundred cubic centimetres
but does not exceed two thousand cubic centimetres;
(c) one hundred and eighty United States dollars, in the case of a motor vehicle
whose capacity exceeds two thousand cubic centimetres but does not exceed
three thousand cubic centimetres;
(d) three hundred and sixty United States dollars, in the case of a motor vehicle
whose capacity exceeds three thousand cubic centimetres:
Provided that—
(i) if a visitor to Zimbabwe stays in Zimbabwe for a longer period than
the period for which he or she originally paid carbon tax, he or she
shall, at any time before leaving Zimbabwe, pay the additional carbon
tax in respect of such vehicle to the Zimbabwe Revenue Authority in
foreign currency as provided in this subsection;
(ii) where any amount of carbon tax may require payment to be made in
coins, the Commissioner-General is authorised to increase or reduce
the amount to the nearest figure to enable payment to be made in notes
only;
(iii) if the period during which a visitor stays in Zimbabwe begins in one
calendar month and continues to the next calendar month without
exceeding thirty days, thirty days’ carbon tax shall be payable.”.