Returning resident to Zimbabwe.
Are you a Zimbabwean who is abroad at the moment? Do you want to know what is your position concerning returning to Zimbabwe and the customs requirements ? Zimbabwe Revenue Authority, ZIMRA can support you to process your cargo for return to Zimbabwe.
Conditions for you to benefit from Returning Resident Status
Immigration rebate:
Section 120 (1) (b) of the Customs and Excise Act [Chapter 23:02] as read with Section 105 of the General Regulations (Statutory Instrument 154 of 2001) and Section 12 (3) of the Value Added Tax Act [Chapter 23:12] provides for a rebate of duty and Value Added Tax (VAT) on household and personal effects and other goods for personal use that are imported by qualifying individuals and not companies. Goods imported for commercial or trade purposes do not qualify for a rebate under these provisions.
Who qualifies for the immigrant’s rebate?
- 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.
What documents does one need to submit to be considered for the immigrant`s rebate?
- Proof of employment or residence permit
- Proof that one has completed studies for a person who has been pursuing studies
- Proof that one has terminated contract of employment for a person who has been on a contract of employment
- Proof of absence from Zimbabwe for a person who has been on an extended absence from Zimbabwe
- A declaration on prescribed form stating that the effects and other goods were owned by the immigrant at the time of arrival and at their time of importation
- In the case of a motor vehicle, a declaration stating that a rebate has not been granted to him/her in respect of a motor vehicle during the previous four years
- A declaration that the effects and other goods are intended for the immigrant’s own use in Zimbabwe and will not be used for trade or commercial purposes
- A written undertaking that the effects and other goods will not be sold or disposed of in any manner and that the immigrant shall not leave Zimbabwe for a period of more than six months within 24 months of arrival
- A written undertaking to pay such duty as may become due if one decides to sell or dispose of in any manner or if he/she decides to leave Zimbabwe for a period of more than six months within 24 months of clearance
- A written undertaking to notify the Commissioner General of ZIMRA of any change in residential address within 14 days of the change of address
- Satisfactory evidence relating to the acquisition, ownership or purchase of the goods
What kind of goods can be imported under the Immigrant’s rebate?
An immigrant can import duty free;
- Personal and household effects such as clothing, linen and furniture.
- Motor vehicles limited to one vehicle per immigrant. Shipping cars to Zimbabwe as a returning resident is an easy process if you choose a reliable shipping company.
Please Note: No person under the age of 16 is allowed to import a vehicle under this rebate.
Motor vehicles of a commercial nature excluded from this rebate.
What conditions should be met at the time of importation?
- The goods should have been owned by the immigrant at the time of his/her arrival
- The goods must also be in physical existence and fully paid for by the immigrant before the time of arrival.
What is time of arrival?
- for an immigrant coming to Zimbabwe for the first time, it is the first occasion on which the immigrant enters Zimbabwe after the grant of the employment permit or resident permit.
- for an immigrant who comes in as a visitor and does not depart from Zimbabwe after the grant of residence or employment permit, it is the first occasion the immigrant imports personal effects/goods within three months from the date of grant of the permit.
- 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:
- 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 any personal and household effects and other goods within three months from the grant of the permanent returning resident status.
- for a former diplomat who remains in Zimbabwe to take up employment or permanent residence, is the first occasion the former diplomat/immigrant imports any personal and household effects and other goods within three months from the date of grant of his new employment permit or residence permit.
Are there any restrictions on goods cleared under Immigrants’ Rebate?
- The immigrant shall not sell or dispose of in any manner or display for sale goods in respect of which such rebate was granted within 24 months after the date of being granted such rebate unless:-
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 rebate is paid
- An immigrant who has been granted a rebate of duty who emigrates or departs from Zimbabwe for a period of more than six (6) months within 24 months from the date the rebate 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 rebate is paid
NB: Any violation of the conditions in (1) and (2) above makes the goods liable to seizure. Misuse or attempts to misuse the provision on rebates 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.
- You must be physically present during Customs clearance process to participate in an interview with Zimbabwe Revenue Authority’s Customs Officer.
- All shipments undergo a physical inspection.People who do not meet this requirement will be assessed for duty and you will have to pay import duty according to the going government rates at the time of your importation of vehicles and other goods into Zimbabwe.
- Used household goods and personal effects are duty free provided goods have been owned and used by the client for a minimum of six months.
- Items cannot be sold, lent or otherwise disposed of during stay in Zimbabwe.
All documents for non-diplomats will be lodged with the Department of Customs & Excise by the individuals personally. All charges related to the physical inspection will be charged to all non-diplomats.
Returning Citizens: who have lived abroad less than 2 years must submit an application for “No Currency involved” import license for goods acquired after emigrating. Returning Zimbabwe nationals must have lived outside of Zimbabwe for a minimum of two years to be eligible for duty-free status. The Passport must show exit date and “Acceptance as Returning Resident” (accepted RR) to be exempt from paying duty. Must be present during clearance process and goods must arrive within three months of arrival of returning citizen. By law returning residents to Zimbabwe must complete the clearance process on their own. An agent is not allowed to represent him/her if the person is able to represent themselves.
Required Documents:
- Passport – copy
- Residence Visa/Work Permit or Letter from Employer attesting to client’s employment contract
- Bill of Lading/Air Waybill – original, Express Release not allowed
- Comprehensive Valued Inventory – in English, dated & signed by owner
- Power of Attorney – giving authority for Destination Agent to arrange customs clearance
- Declaration of Undertaking (Form C 38)
Diplomat Status:
Foreign diplomats, members of government or international organizations are granted tax and duty free entry of their personal effects and household items either new or used. All documents must be signed by the diplomat and submitted to the Ministry of Foreign Affairs.
Required Documents:
- Diplomatic Exemption Letter – obtained from Ministry of Foreign Affairs
- Passport – original
- Comprehensive Inventory – all computers, electronics & appliances must state serial numbers
- Power of Attorney – giving authority for Destination Agent to arrange customs clearance
Disclaimer: Cargo World Link does not assume any legal liability or responsibility for the incompleteness of the information or any loss, damage or legal consequences that may arise due to information contained on this website. You are strongly advised to seek audience with the Zimbabwe Revenue Authority before you commit yourself to sending any cargo to Zimbabwe.
September 22, 2019 @ 2:44 pm
Good day
I wanted to know if 4 tonne and below truck fall under commercial vehicles when you are a returning resident
January 14, 2020 @ 10:14 am
Am I able to return to Zimbabwe as a returning resident using an emergency travel document as my passport has expired and I would renew it when I return to Zimbabwe?
January 14, 2020 @ 7:34 pm
Yes you are able to return using emergency travel document provided you submit accompanying required documents. Please contact our office for up to date requirements from Zimbabwe Customs and Revenue department.
January 31, 2020 @ 3:15 pm
My contract and work permit are expiring on 31st May, 2020. My wife would like to return to Zimbabwe on 30th April, 2020. We have been staying outside Zimbabwe since 2015. Does she qualify for a duty free car if she returns on 30 Aprul, 2020.
June 3, 2020 @ 12:24 pm
Yes she qualifies.
June 27, 2020 @ 9:42 am
My daughter has been attending university in china for the past 5 years .does she qualify for a duty free car if she returns
October 6, 2020 @ 1:21 pm
Yes she does qualify.
February 6, 2020 @ 8:20 pm
Hi do I have to purchase a container in order to ship my goods including cars
June 3, 2020 @ 12:25 pm
You do not have to buy a container. You can just buy space.
July 20, 2020 @ 11:27 am
When you say space, for goods other than vehicles, I assume they would be in some kind of pallet?
February 20, 2020 @ 5:02 pm
If I’m in Zimbabwe and decide to study say in Botswana for a 2 year course and buy a car to use in Botswana. Will i be able to get free duty status when i return to Zimbabwe after my studies , say also during the course of the study I visited family in Zimbabwe?
June 3, 2020 @ 12:28 pm
Yes you are able to do so.
April 3, 2020 @ 10:37 am
Hi I’m currently working in South Africa with a work permit. I have been out of Zimbabwe for more than 4 years but would like to purchase a vehicle from Japan as an import. Would I qualify for rebate as a returning resident and will you please give full details and procedures. Thanks
April 30, 2020 @ 11:37 am
are they still offering the 2 year exemption if you are working and residing abroad for not paying import duty on cars ??
May 1, 2020 @ 8:44 am
Hi I’m a student in Poland,finishing my studies 2022. Will I be required to pay duty for a car ?
October 7, 2020 @ 1:43 pm
You may not require to pay duty if you have been abroad for more than 2 years, provided you evidence that. Please read this article as it states those details.
May 3, 2020 @ 8:45 am
is it true that you only qualify for free duty as a returning resident if you not gonna return to the export country within 6 months
October 7, 2020 @ 1:42 pm
It is not true.
May 10, 2020 @ 9:57 am
I have been working on South Africa together with my wife for the past 11 years on dispensation permits. We are now returning home. We have property that includes building materials, 2 vehicles, furniture, etc
What conditions are expected of us so that we transit smoothly?
Thank you.
May 25, 2020 @ 5:04 am
I have two vehicles and house hold furniture. Can I pay duty on the second vehicle if I stayed more than 5 years?
June 3, 2020 @ 12:29 pm
Yes. You are only eligible to duty rebate on one vehicle irrespective of the length you have stayed out of Zimbabwe.
May 28, 2020 @ 12:19 pm
Hie
I am a Zimbabwean leaving and working in SA on a valid permit, I have shipped my car from Japan via Dar eslaam Tanzania ad its coming via Chirundu border , can l use the returning res rebate to clear it into Zimbabwe since its time for me to return home.
Thank you
June 3, 2020 @ 12:18 pm
Yes you can use your rebate, as long as you meet the above conditions.
June 7, 2020 @ 1:31 pm
Is there a limit on private car value for duty free status on returning residents
October 6, 2020 @ 1:34 pm
There is no limit to the value of a car you can take back as a returning resident.
June 7, 2020 @ 4:41 pm
Hie, can how can I contact you to clarify or give some guidance on some points here
October 6, 2020 @ 1:30 pm
Please contact our office on +442080640909 or WhatsApp us on +447737144708.
June 9, 2020 @ 10:17 pm
Does a Mercedes Benz ,Vintage model fall under commercial goods ?
October 6, 2020 @ 1:29 pm
A vintage car is classified as vintage due to its age. A commercial vehicle is one that is used for commercial purposes.
June 10, 2020 @ 10:27 am
Hi l have finished working in Malaysia and now stuck in SA due to covid, but l would return home in Zimbabwe, can l buy my car in SA and bring it or does the car have to be from Malaysia where l finished my work???
October 7, 2020 @ 1:36 pm
Yes you can.
June 11, 2020 @ 12:31 pm
I have been working in Malaysia but now l am stuck in SA for past 3 months due to covid, is it possible to buy a car here In SA or the car has to be bought from Malaysia where l have been working
October 6, 2020 @ 1:28 pm
Car can be brought from anywhere.
June 23, 2020 @ 4:36 pm
Hello, I studied in South Africa for four years and my study permit expired , December 2019. I have been in Zimbabwe for six months can I still use my returning res duty exemption to import a car ?
October 6, 2020 @ 1:27 pm
You cannot claim after more than 6 months if you did not declare the cargo at the time of returning.
June 23, 2020 @ 7:52 pm
I will be outside zimbabwe for a period of 22 months, though i may go back for a few weeks in january. Do I have any duty exemption when i do finally go back after 22 month for things such as a tv?
October 6, 2020 @ 1:26 pm
You will not qualify for exemption from duty as you would not have stayed for 24 months outside the country.
July 9, 2020 @ 9:55 pm
Hello, can I bring s car in as a student who has been studying out of the country for 3 years? I am back in Zimbabwe due to Covid, do I have to be out of the country to import my car? Thanks
July 19, 2020 @ 12:59 pm
I have lived in UK for over 20years and now want to return with a car that I have owned just for 4 months will they charge me Import duty ?
September 13, 2020 @ 12:51 pm
l have been studying for a doctoral degree in SA since 2015 and only completed and graduated virtually in May 2020. I am back in Zim since last year November. I have not been able to go SA since then due to Covid 19 and now wish to go and collect my goods including a car once the international travel restrictions are lifted. Will l qualify for the returning student rebate?
October 7, 2020 @ 1:39 pm
You will need to discuss exceptional circumstances with Zimra.
October 20, 2020 @ 10:34 am
My passport have expired can I use emergency travelling document
November 3, 2020 @ 3:20 pm
Yes you can use it to travel to your home country.
November 2, 2020 @ 3:00 pm
hi I have been working in Afghanistan for the past 3 years will I get a free rebate as a returning resident when I buy a car I japan and ship it via Dar-Salem and chirundu border post
November 3, 2020 @ 3:20 pm
Yes you can. Please contact us if you need further guidance.