Certain goods can be temporarily exported and not pay duty on their return due to their nature and purpose of export. Below is a summary of instances and goods that can be temporarily exported and not pay duty on their return.
Your used clothing and toilet requisites should be in such quantities and of such values as the Commissioner may consider being reasonable. Articles like radios, binoculars, laptops and cameras should be registered at a Customs House or port of exit before exportation on condition that such articles shall be produced for inspection by the officer registering them. The articles shall not be registered unless they can be accurately described when registered and are capable of being identified on their return. If the articles meet the above conditions, the officer will issue you a General Registration Certificate with the full details of the article including serial numbers and your personal details .This certificate should then be produced on return as proof of temporary export so that no duty will be charged on that article.
Goods for Repair and Return
When goods are exported for repair and return, only the cost of repairs will be subject to duty.
The tariff heading to be applied is that under which the repaired article, as re-imported would be classified. For instance duty would be levied on the cost of repairing a motor vehicle on rates applicable to an imported motor vehicle.
Where the repair was done in terms of a valid guarantee and no charge is raised for the repair, no duty will be levied on re-importation of such an article.
Export drawback or refund of the duty paid shall be granted upon imported goods which are not used in Zimbabwe and are exported within two years from the date duty was paid. The goods shall only be dispatched from a Customs House or customs post.
The exporter shall apply for drawback of duty in Form No. 44 prior to exportation attaching the original invoices and bill of entry or other relevant documents
The officer will verify application, seal the packages, sign the appropriate portion of the application and return a copy to the exporter. The Commissioner shall authorize payment of the drawback if satisfied upon receipt of an application and evidence of export.
Goods for Manufacturing Purposes
When goods are exported temporarily for a process of manufacture to be performed upon them outside Zimbabwe, they are to be treated as permanent exports and are to be entered as such. When the goods are returned as finished products, they will assume the origin of the country in which the process of manufacture was performed and are liable to duty.
Contractor’s plant temporarily exported should be registered prior to export so that it may be entered without payment of duty on return.
Traveller’s samples exported temporarily from Zimbabwe for the purposes of taking orders should be covered by bills of entry-export. On return, the samples may be admitted under rebate of duty on goods which are imported after having been exported from Zimbabwe.