Temporary Import Permit Extensions

Tourists and visitors clear their vehicles on temporary importation permits (TIPs) which are valid up to the date endorsed on the day of entry. If this permit expires before the visitor or tourist leaves the country, he/she can visit the nearest ZIMRA office for an extension. Listed below are the requirements for an extension to be granted.

• copy of the TIP
• valid Carbon Tax payment
• valid insurance
• motor vehicle
• passport

Importation of Goods

Private importations which are not merchandise can be cleared on Form 49 (receipt) without the need to engage the services of a clearing agent. The importer completes a declaration form called Form 47 and submits invoices for the goods and some of the documents listed below depending on how goods were transported to Zimbabwe.

• Rail Advice Notes - transport by rail
• Bill of Lading
• Freight Statement

Immigrants

An immigrant is defined as any non-resident person who enters Zimbabwe to take up employment or attend any educational institution in Zimbabwe or any person who had previously resided in Zimbabwe who would have been out of the country for a period of at least two (2) years. The definition includes spouses and children of such persons.

If one qualifies as an immigrant, all personal belongings (which are not of a commercial nature) acquired before coming to Zimbabwe can be imported duty free. In the case of motor vehicles, it is only one private car per person (including children who are 16 years and above). The following documents will be required for the clearance of the goods:

• passport
• inventory list of goods
• termination of work permit
• contract letter of employment
• invoices for motor vehicle
• bank statement showing transfers of funds

Vehicle Registrations

Motor vehicles acquired outside Zimbabwe need to go through ZIMRA formalities so that owners will be able to register them locally. The following are documents required for the vehicles to be registered locally.

• Customs Clearance Certificate
• Police clearance
• Proof of residence (utility bills)
• National Identity Document
• Clearance papers required:
  • Bill of Entry
  • Form 49 Receipt
  • Release Order

Change of ownership of second-hand motor vehicles bought locally

Second hand vehicles bought locally are subject to a Special Excise Duty at 5% of the value or fair market value before change of ownership can be authorised.

Who may approach ZIMRA for change of ownership

• The buyer/seller of the motor vehicle
• A clearing agent registered with ZIMRA

The following are required for the change of ownership to be processed:

1. Original vehicle registration book
2. valid police clearance (Validity period is 14 days from date of stamping)
3. proof of residence for both buyer and seller
4. National Identity Cards for both buyer and seller
5. Original agreement of sale with the following details

• • Details of buyer and seller i.e full names, addresses and id numbers
  • Details of the vehicles sold i.e make, model and year of manufacture, engine and chassis numbers.
  • Full sale price
  • Signature of both the buyer and the seller
  • An affidavit, signed and stamped by a Commissioner of Oaths will be required where the original agreement of sale has been lost