This guide has been prepared by our Clearing Agents to guide importers who may be eligible for a duty-free rebate. Please establish if you qualify for one of the categories listed below and seek advice to ensure all aspects are covered.
Zimra documentation and requirements for motor vehicle clearances under rebates.
Herewith the requirements for importation of a vehicle under "R/R"
- You have to prove that you have been out of the country for a period of over two years ( i.e. show the stamp of first time departure in your Zimbabwean passport)
- Proof of payment in the form Bank Transfer Request Copy for payment to supplier
- Bank statement for last 2 years also showing funds transfer to the supplier.
- Contract(s) of Employment
- Termination letter of employment from your last employer or acknowledgement of your resignation by your employers
- Tax Returns if available e.g for UK P45-details of employees leaving work and P60s-annual returns
- Payslips for at least 2 years
- If you have been to university - your proof of qualification (official transcript and certificate)
- Registration book if vehicle was registered under your name and all documents required when exporting the vehicle to Zimbabwe
- Proof of Zimbabwean residence (where you will be staying)
- And any additional documents as maybe requested for by Zimbabwe Revenue Authority
Vehicle/goods have to be fully owned( fully paid for by you) and in physical existence, before you come back to Zimbabwe for the first time after termination of employment or completion of studies and claiming your ("Accepted RR") status in your Zimbabwean passport.
After the endorsement of "Accepted RR" you are given three months to import your goods into Zimbabwe that you owned outside Zimbabwe.
If you also attended college/ university you bring your official transcripts and certificates as proof of "successful completion of your studies" as the RR rebate is only granted to students that passed their studies.
- Whenever a Zimbabwean passport holder returns to Zimbabwe on holiday visits, He/ she must inform the immigration officer that he/she is on a visit or holiday and their passport gets endorsed with visiting days and not "RR".
- This will help when returning to Zimbabwe permanently as it will clearly show in the passport the period you were at work or studying outside Zimbabwe
Please note that for FOREIGN PASSPORT holders with Zimbabwean residence permit, if you are permanently resident in a foreign country, when you visit Zimbabwe enter as a visitor and forfeit the residency in the passport. You should not fear to lose the residency as it will be reissued upon reapplication for a new permit when one later returns to permanently reside in Zimbabwe again.
- The goods/vehicle must be imported into Zimbabwe within three (3) months from the date the "Accepted RR" is endorsed in the passport.
- In the event that shipments are delayed due to circumstances beyond your control, then you, the client will have the opportunity to present your case by application to the commissioner for approval to be considered for the duty free facility. You may approach a clearing agent to assist with this application to the Zimbabwe Revenue Authority.
Accredited diplomats and spouses are entitled to a duty free vehicle each, which can either be imported into Zimbabwe or purchased from a registered vehicle bonded warehouse in Zimbabwe.
Most missions have offices dedicated to assisting new diplomats to get vehicles duty free, that is by processing the Ministry of Foreign Affairs paperwork and the Zimbabwe Revenue Authority paperwork too.
DONATED MOTOR VEHICLES
- The vehicle must be donated to a Private Voluntary Organisation registered by the Ministry responsible for Social Welfare Services in Zimbabwe
- The vehicle must be brand new.
- The funds that purchase the vehicles should not be sourced in Zimbabwe, but from outside the country. In fact, the vehicles or goods should be donated and NOT funds.
The following documents must be submitted to Zimra to support the rebate application.
- Private Voluntary Organisation's registration certificate
- The objectives of the association or organization in the form of a constitution, trust deed or any other legal document present
- The details of the motor vehicle in the form of a Commercial invoice from the supplier.
- The letter of donation from the donor or gift certificate
- Proof of payment for the motor vehicle by the donor i.e the telegraphic transfer for the full payment
- Rebate application letter which will have the following declaration and undertaking "The motor vehicle is solely imported for the purpose of furthering objectives of the association and in compliance with any conditions that the commissioner( Zimbabwe Revenue Authority) may fix."
- "The motor vehicle will not be sold or be disposed of in Zimbabwe without prior written permission from the Commissioner and payment of such duties may be due"
- A registered clearing agent can assist with the submission of these applications on behalf of customers and to follow up with Zimra in order to expedite processing.
AID/TECHNICAL CO-OPERATION AGREEMENT WITH GOVERNMENT OF ZIMBABWE
IMPORTATION REQUIREMENTS FOR AN ORGANISATION
- Permitted to either import or buy out of bond
- Motor vehicle to be brand new
- A Formal application letter to Zimra.
- A commercial invoice in the name of the organisation showing the details of the vehicles.
- The purpose of which the vehicle will be used.
- Details of the operational terms of the aid or technical co-operation agreement.
- A written undertaking that the motor vehicle will not be disposed of without the prior permission of the commissioner.
IMPORTATION BY PERSONS ENTERING ZIMBABWE UNDER ABOVE AGREEMENTS
- Permitted to import or buy out of bond
- New and second hand vehicles permitted for individuals
- A formal application letter for Zimra
- Contract of employment or technical co-operation agreement with Government of Zimbabwe
- Valid Zimbabwean employment or residence permit
- Vehicle can be imported anytime before expiry of the work contract
- Household goods to be imported within 6 months from time of arrival.
NEW IMMIGRANT IN ZIMBABWE
"A new immigrant in Zimbabwe is a person who permanently relocates to Zimbabwe to take up employment, studies or any other reason and it includes spouses and children"
To qualify for duty free importation the following are some of the requirements;
- A Temporary Employment Permit or Residence Permit is granted via stamp endorsement in foreign passport, there after you have three (3) months within which to buy and import your vehicle/goods.
- Important note: if a new Zimbabwean immigrant (with a permit) departs from Zimbabwe after the permit is granted, the first time he/she returns to Zimbabwe using that Zimbabwe permit is deemed to be the first time of arrival, therefore only goods that have been wholly owned and fully paid prior to that first entry into Zimbabwe will qualify for immigrants rebate.
- Proof of payment for the vehicle is required in the form of a bank transfer payment request and at least a one year bank statement also showing the payment for the car.
- Proof of ownership of the motor vehicle in the form of a commercial invoice in the name of the new immigrant.
- Any additional documents as may be requested for by Zimbabwe Revenue Authority
- Please NOTE the goods or vehicle should be paid for by YOU the new immigrant from YOUR own personal account and not a company or any second party.
PHYSICALLY HANDICAPPED PERSONS
- Under this suspension, only Value Added Tax (VAT) is payable and currently payable in Local Zimbabwean Currency.
- The Sedans, Hatchbacks, SUVs and Mini buses that carry less than 10 people and Single cabs qualify for this rebate
- Twin/ Double cabs and extended cabs do not qualify
- The vehicle MUST be less than 10 years
Requirements for a disability Rebate status
Specialist Doctors Letter (With a doctors stamp and also the specialist to clarify what he specializes in, e.g. orthopedics
Important points to be noted in the letter,
1. Percentage (%) of disability,
2. That disability is of a permanent nature,
3. Recommendation that you are to drive a vehicle with Automatic Transmission
- Formal Application typed by the applicant
- Suppliers Invoice with the Name of owner, engine & Chassis number of the vehicle and also with the year of manufacture
- Identity Card / Valid Passport
- If a foreign passport holder must have a valid residence permit to be considered for this rebate
- Proof of Residence in the form of a utility bill (Zimbabwean address of the applicant)
- Proof of funds (A current Bank statement showing capacity to pay in full)
Special Note; For a person to qualify under the rebate, he or she has to be physically challenged.
A person who has an illness or a condition, will not qualify under this rebate. For example Arthritis will not qualify one for the rebate