Zimbabwe is amongst the Southern African countries that were affected by Cyclone Idai which caused a trial of destruction that has affected human and animal life, and infrastructure.  The President of Zimbabwe made an appeal to individuals, corporates, civic society and international community to provide assistance to the affected communities mainly in Chimanimani, Chipinge and Bikita.

The Zimbabwe Revenue Authority (ZIMRA) administers regulations which give relief on duties on imported goods donated by international organisations, and to associations and organisations in Zimbabwe involved in charitable or welfare, in terms of Sections 103 and 124 of the Customs and Excise (General) Regulations published in Statutory Instrument 154 of 2001, respectively. The qualifying goods should be for free distribution to people in need. Interested organisations are encouraged to take advantage of these rebates provided for in the cited sections of Regulations in order to reduce any burden of duty payments at this time of need.

 

 

 

1. Section 124 of the Customs and Excise (General) Regulations covers goods that are donated to and imported by associations and organisations in Zimbabwe which are involved in charitable or welfare work. These goods may be imported duty free and VAT free.

1.1 Organisations eligible to enjoy the rebate

a)    Organisations and associations involved in charitable or welfare work and registered with the responsible authority being the Department of Social Services falling under the Ministry of Labour and Social Services.

b)    These organisations should be registered under the Private Voluntary Organisations (PVO) Act Chapter 17:05 and be in possession of a PVO Number.

1.2 Goods that qualify

a)     All goods provided they are fully donated.

b)    Vehicles such as passenger type, commonly known as sedans and station wagons,  passenger carrying vehicles such as buses, minibuses and the like; and other goods carrying vehicles.

1.3 Exclusions

The rebate of duty does not apply in the following circumstances:

a)    Goods purchased from funds obtained from local banking institutions or from local branches of banking institutions registered and operating in Zimbabwe whether or not the funds were donated unless there is proof that the funds were deposited into local banking institutions from a foreign source in order to purchase goods for the use of the charitable organisation

b)    Second hand or used motor vehicles

c)     Road Tractors (“horses” for pulling trailers), agricultural tractors, special purpose motor vehicles such as works trucks, concrete mixers and the like, and motor cycles

d)    New clothing, new shoes and new bed linen

e)    All foodstuffs except where the Minister has directed the Commissioner General to grant the rebate. Foodstuffs can only enjoy the rebate after the Minister of Finance and Economic Development has granted such consent.

1.4 Application procedure

Prior to importation of the donated goods, the organisation or association should submit an application, at the nearest ZIMRA office with written particulars of:

a)     the objects of the association or organisation

b)    the goods in respect of which a rebate is sought, which is the full description of the goods; and

c)     the use to which the goods are to be put; and

d)    evidence of the donation, this  could be in the form of a certificate of donation; and

e)     evidence of purchase of goods by a foreign organisation which is donating the goods. This shall not apply to goods that were not purchased; and

f)      a declaration to the effect that the goods are being imported solely for the purpose of furthering the objectives of the association or organisation; and

g)    an undertaking that the goods will not be sold or be disposed of in Zimbabwe without the prior written permission of the Commissioner and the payment of such duty as maybe due; and

h)    any other details required by the Commissioner.

i)      The above should be accompanied by the certificate of registration with Social Services Department.

The document containing the objectives of the association or organisation, maybe in the form of a trust deed or constitution or any other document that creates the particular organisation or association.

Upon fulfilling the above conditions, a rebate letter will be issued by the Commissioner.

1.5 Clearance of Goods

The goods should be cleared at the Customs office through which the goods are imported. However clearance should be done through a ZIMRA registered clearing agent and all the documents required should be attached.

Goods entered under this rebate should not be disposed of within ten years from the date of their entry under such rebate except with the written permission of the Commissioner and payment of the duty due.

Any contravention of the requirements may result in the seizure of the goods and the organisation or association may be disqualified from enjoying the rebate of duty on future importations for a period of 5 years.

 

2 Section 103 of the Customs and Excise (General) Regulations covers the importation of goods that are imported by Relief , Welfare and Church Organisations and bodies for free distribution among persons in need may come into the country duty free and VAT free.

 

2.1 Organisations eligible to enjoy the rebate

Any international or regional organisation, body or agency which has been designated by the Minister as a relief organisation, body or agency.

2.2 Goods that qualify

A rebate of duty shall be granted on such goods imported for free distribution among persons in need as approved by the Commissioner.

2.3 Exclusions

The rebate of duty does not apply to new clothing, footwear and bed linen

2.4 Application procedure

Prior to importation of the donated goods, the organisation should submit an application, at the nearest ZIMRA office with written particulars of:

a)    a certificate to the effect that the goods in respect of which the rebate is claimed are being imported solely for free distribution among persons in need; and

b)    an undertaking that, if the goods are not so distributed they will not be sold or otherwise disposed of without the prior permission of the Commissioner and the payment of such duty as may be due.

 

Please Note:

In terms of Statutory Instrument 122 of 2017, an import licence should be produced if second hand clothing, second hand shoes, blankets and other related products are to be imported.

 

For those in the diaspora who want to donate their goods, they should contact Ministry of Labour and Social Welfare on 0242 793  930; 0242  703624

 

Disclaimer This article was compiled by the Zimbabwe Revenue Authority for information purposes only. ZIMRA shall not accept responsibility for loss or damage arising from use of material in this article and no liability will attach to the Zimbabwe Revenue Authority.   To contact ZIMRA: WhatsApp line                            : +263 782 729 862 Visit our website                        :  www. zimra.co.zw Follow us on Twitter                 :  @Zimra_11 Like us on Facebook                 :   www.facebook.com/ZIMRA.11 Send us an e-mail                      :  This email address is being protected from spambots. You need JavaScript enabled to view it. / This email address is being protected from spambots. You need JavaScript enabled to view it. Call us (Head Office)                    :   04 –758891/5; 790813; 790814; 781345; 751624; 752731 e-TIP                                           : http://ecustoms.zimra.co.zw/etip/

                                                                                                                  

BANK	BRANCH	RTGS	USD$ (Nostro)	ZAR	EURO	GBP	BWP
BancABC	Mt Pleasant Branch	10164883902011	10164886633017	10164886636026	10164883905010	10164883904017	10164883907015
NMB	Angwa City	20164484	21079162	20166975	20167009	20166991	20166983
STANBIC	Samora Machel	9140000879885	9140000939535	9140001770097	9140001770119	9140001770143	9140001770208
FBC	FBC Centre Branch	3170033840137	4870033840138	4870033840238	4870033840541	4870033840339	4870033840440
CBZ	Kwame Nkrumah	01122387740019	01122387740107	01122387740069	01122387740029	01122387740049	01122387740039
ZB	First Street	4158-368023-205	4158-368023-405	4158-368023-210	4158-368023-212	4158-368023-213	4158-368023-211
Standard Chartered	Africa Unity Square	0100207099000	8740407099000	9440407099000	9340407099000	2840407099000	1340407099000
NEDBANK	Old Mutual Centre	21400000017	11990189627	21400000028	21400000044	21400000036	21400000052
ECOBANK	Borrowdale	5712000001586	5783600007762	5712000004717	5712000004718	5712000004719	5712000006997
AGRIBANK	Nelson Mandela	100000621848	100000367448	100000621867	100000621883	100000621875	100000621859
CABS	Borrowdale Branch	1125172576	1127586653	1125506253	1125506296	1125506288	1125506326
First Capital (Barclays)	FCDA CENTRE	21571036746	21571037653	21571037459	_______________	21571037947	21571036487

The importation and exportation of currency in and out of Zimbabwe is governed by the Reserve Bank of Zimbabwe (RBZ) in terms of the Exchange Control Act [Chapter 22:05] as read with Exchange Control Regulations Statutory Instrument 109 of 1996 as read with Statutory Instrument 20A of 2023.

IMPORTATION

The importation of any currency into Zimbabwe by travellers is not restricted. This implies that any person can bring in any amount of currency into Zimbabwe. Travellers are urged to complete an original Customs declaration (form 47) showing the amount of currency imported at the time of entry into the country.

The processed declaration form maybe used:

• To support re-export of any balance of currency (for non-residents) at the end of the visit to Zimbabwe should it exceed the allowed export thresholds which is currently ten thousand united states dollars or its equivalent in any other currency.
• For Acquittal of C.D.1 forms in the case of exporters of goods
• As proof of the source of funds in some instances where proof is required

EXPORTATION

Statutory Instrument 109 of 1996 section 20 states that: no person shall export or cause to be exported from Zimbabwe any currency whose value exceeds such amount as may be prescribed.

Statutory Instrument 20A of 2023 section 3 reads:

14. (1) The amount of Zimbabwean currency that a person who is about to leave Zimbabwe may possess, without authorisation in terms of section 22 of the Exchange Control Regulations, 1996, Statutory Instrument 109 of 1996, in the departure or transit lounge of an airport or other port of entry or exit, shall be an equivalent of one thousand United States dollars, at the prevailing interbank exchange rate, in the case of notes and coins in circulation, and not more than 100 pieces of each denomination, in the case of demonetised notes and coins.

 

(2) The amount of foreign currency that a person who is about to leave Zimbabwe may possess, without authorisation in terms of section 22 of the Exchange Control Regulations, 1996, Statutory Instrument 109 of 1996, in the departure or transit lounge of an airport or other port of entry or exit, shall be a total of ten thousand United States dollars or its equivalent in any other currency or combination of currencies, or gold coins worth ten thousand United States dollars or other currencies amounting to a total of ten thousand United States dollars.”.

Please note that the amount of currency that a person who is about to leave Zimbabwe may possess, without authorisation in the departure lounge of an airport or any other port is a total of USD$10,000 in any currency or combination of currencies or gold coins.

There is no general exemption in respect of the exportation of any foreign currency from Zimbabwe. However, permission for the exportation of foreign currency more than the prescribed limit may be granted by the Reserve Bank of Zimbabwe (RBZ).

• By Non-Zimbabwean Residents

Non-Zimbabwean residents who have currencies above allowable threshold may be allowed to export the amount equal to or the balance of declared currencies upon arrival. Any excess currency found in possession of travellers without authority shall be seized and may be forfeited to the State.

• By Zimbabwean Residents

Zimbabwean residents who have currencies above allowable threshold may be allowed to export currency only with the authorization from The Reserve Bank of Zimbabwe. In the event that the traveller does not have such an authorisation, no exportation maybe allowed regardless of the fact the currency was declared upon arrival.

All travellers leaving Zimbabwe are urged to strictly adhere to the limits. Any excess currency found in possession of travellers without authority shall be seized and may be forfeited to the State.