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Importing Cars

Particulars of Vehicle on Entry - Declaration
It is a legal requirement that a person importing a vehicle into Zimbabwe makes a declaration of the particulars relating to the vehicle. A declaration on Form 47 (ZIMRA Customs Declaration Form) should be completed giving all the necessary information as required. The information required pertains to the details of the importer and those pertaining to the vehicle. Of paramount importance is the declaration of value which should tally with the selling price on the invoice or agreement of sale in the case of purchased vehicles. It should be noted that it is an offence to make a false declaration.

Documentation Required
  The following documents are required to be produced on importation:-
  Invoice/agreement of sale
  Police clearance – SARPCO Certificate (when imported from a country in Southern Africa
  Export bill of entry and supporting documents
  Registration book (in the case of used motor vehicles)
  Selling commission
  Freight (up to the place of importation, only when the vehicle is not driven to such place of importation)
  Insurance (up to the place of importation)
  Valuation of Motor Vehicles

In determining the value of the imported vehicles, ZIMRA will use any and all information at its disposal.
Vehicles that are acquired by other means other than purchase (such as gifts) are also subject to valuation in order to determine their values.

The valuation process undertaken by ZIMRA is intended to ensure that there is no under- or over-valuation of goods. If a client is not satisfied with the value established through this valuation process, he/she may appeal and seek for a value ruling through the office of the Station Manager or the respective Regional Manager.

Value for Duty Purposes
The value to be used as a basis for the calculation of duty and tax shall include all charges and expenses incurred and incidental to the purchase of the vehicle and its transportation up to the place of importation. The following are some of the charges and expenses that are included in the calculation of the value for duty purposes;

Duty Free Concessions – Travelers Rebate
Individuals who personally import their vehicles are entitled to the travellers rebate if they qualify for such. The effect of this is that the determined value is reduced by usd300.00 to give the effective value for duty purposes. It should be noted that there is no aggregation of the traveler’s duty free allowance. In cases where several members of the same family are travelling together in the vehicle being imported, only one member can claim the duty free allowance on the vehicle. The other family members can claim their duty free allowances on other goods they may be importing.

The rates of duty on imported motor vehicles are dependent on the type of vehicle being imported.
a) Motor vehicles for the transport of ten or more persons including the driver attract Customs Duty of 0% to 60% (buses, kombis, etc.)

b) Motor vehicles principally designed for the transport of persons other than those mentioned above attract Customs Duty of 25% to 40%. These vehicles include light passenger motor vehicles, station wagons, etc.)

c) Motor vehicles for the transport of goods attract Customs Duty of 25% to 40% depending on the gross vehicle weight. This category includes pick-up trucks and double cabs

In addition to the Customs Duty, there is Value Added Tax (VAT) of 15% and Surtax of 25% on second-hand motor vehicles which are more than five years old

Importation of Motor Vehicles by Private Individuals
The importation of motor vehicles by private individuals is treated more or less like the importation of other goods. The following legal requirements apply when one imports a motor vehicle for private use;