& Mandizha, E. (2013). To charge or not charge customs excise duty on digitized prod- ucts: an assessment of the Zimbabwe Revenue Authority (ZIMRA) potential revenue losses through duty exemp- tions on digitized goods, International Journal of Education and Research, August, 1(8)....
procedures by its use as the entry document in place of Customs documents that are required for temporary importations Carnets facilitate international business by avoiding extensive Customs procedures, eliminating payment of Customs duties and excise taxes and eliminating the purchas...