Returning Residents Vehicle Rebates

“Immigrant” means any person who is a resident of Zimbabwe and enters Zimbabwe on return after having resided the outside country for a period of not less than two years or any shorter period as may be approved by the Minister; (Customs and Excise (Suspension) (Amendment) Regulations, 2022 (No. 257) as contained in statutory instrument 10 of 2022

Motor Vehicle is defined as a vehicle admissible under Customs Tariff heading Nos. 87.02, 87.03 and 87.04: Provided that—
(i) Tariff heading 87.02 shall not apply to vehicles designed for transport of fifteen or more people, including the driver; and
(ii) Tariff heading 87.04 shall not apply to vehicles whose gross vehicle weight (GVW) exceed five tonne.

Returning residents and other persons coming to settle permanently in Zimbabwe are entitled to duty and VAT free importation of household and personal effects that include motor vehicles.

The rebate is granted to individuals (including their spouses and children) who come to Zimbabwe:

• a)       To take up employment or permanent residence; or
• b)       As visitors but remain to take up employment or permanent residence; or
• c)       As diplomats but remain to take up employment or permanent residence or to      attend any educational institution; or
• d)       For the purpose of attending any educational institution.
• e)       To any person who has previously resided or has been employed in Zimbabwe      and is returning to Zimbabwe after having resided outside Zimbabwe for a      period of not less than two years.

An immigrant can import duty free any personal and household effects such as clothing, linen and furniture. Household goods exclude firearms, motor vehicles and motor caravans.

Motor vehicles imported by returning residents were all along not being charged Customs duty and VAT under the immigrant’s rebate. First, a rebate of duty provides for the automatic removal of Customs duty and VAT and secondly a suspension of duty provides for removal of the Customs duty but VAT remains payable unless the VAT is specifically exempted by regulations.

The suspension is granted to individuals (including their spouses and children) who has previously resided or has been employed in Zimbabwe and is returning to Zimbabwe after having resided outside Zimbabwe for a period of not less than two years.

The qualifying vehicles will be imported into the country duty free but VAT will be charged. The duty suspension is applicable to vehicles with values not more than $40 000.00. Vehicles with values more than US$40 000.00 will pay duty on the excess amount and VAT will be charged on the full amount.

An immigrant can import one vehicle for personal use and not for commercial purposes, for example, commuter omnibuses and vehicles of a gross weight exceeding 5tonnes. The qualifying vehicles are listed in the Statutory Instrument 10 of 2022

Please Note: No person under the age of 16 is allowed to import a vehicle under the suspension.

1. The      vehicle should have been owned by the immigrant six months prior      to the time of his/her arrival
2. The      vehicle must also be in physical existence and fully paid for by      the immigrant before the time of arrival.
3. The      value of the vehicle must not exceed US$40 000.00