Suspension of Duty on Immigrant’s Vehicle
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Who qualifies for the suspension of duty? 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. What does the suspension of duty mean? The qualifying vehicles will be imported into the country duty free but VAT will be charged. Only vehicles with values not more than $40 000.00 will pay VAT and those with values more than US$40 000.00 will pay duty on the excess amount. Type of vehicles that can be imported under the suspension of duty? An immigrant can import one vehicle for personal use and not for commercial purposes. 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. What conditions should be met at the time of importation
What is time of arrival? 1. For an immigrant who has previously resided or has been employed in Zimbabwe and who:- i) has been on a course of study, is the first occasion on which the immigrant returns to Zimbabwe after successfully completing such course of study; or ii) has been on contract of employment, is the first occasion on which the immigrant returns to Zimbabwe after the expiry of such contract; or iii) has been on an extended absence for any other reason, is the first occasion on which the immigrant returns to Zimbabwe: 2. For a former resident who enters Zimbabwe as a visitor and does not depart from Zimbabwe shall be deemed to be the first occasion on which the immigrant imports the vehicle within three months from the grant of the permanent returning resident status. What documents does one need to submit to be considered for the immigrant`s suspension?
Conditions on vehicle cleared under Immigrants’ Suspension?
(a) written permission is granted by the Commissioner General of ZIMRA and (b) the duty which would have been payable at the time of granting the suspension is paid 2. Any immigrant to whom a suspension of duty has been granted shall for a period of two years after the granting of the suspension— (a) notify the Commissioner of any change of their residential address within fourteen days of the date of such change; and (b) report to the nearest Customs office once every twelve months during the period of the suspension, failure of which the full duty waived at the time of importation shall become due and payable. 3. An immigrant who has been granted a suspension of duty who emigrates or departs from Zimbabwe for a period of more than six (6) months within 24 months from the date the suspension was granted shall remove the goods from Zimbabwe on his departure, unless: - (a) prior written permission is granted by the Commissioner General of ZIMRA to leave the effects in Zimbabwe (b) the duty which would have been payable at the time of granting the suspension is paid NB: Any violation of any of the above conditions makes the goods liable to seizure. Misuse or attempts to misuse the provision on suspension is an offence in terms of section 174 and 184(g) of the Customs and Excise Act [Chapter 23:02] and can result in prosecution or penalties or seizure of the goods. |
