This duty free concession is in terms of Section 120 (1) (b) of the Customs and Excise Act (Chapter 23:02) as read with Section 105 of the Customs and Excise (General) Regulations, Statutory Instrument 154 of 2001 and applies to two main categories of immigrants:
1.Those persons, including their spouses where applicable, who enter Zimbabwe to take up employment or permanent residence; or who come as visitors or diplomats but remain to take up employment, permanent residence or attend any educational institution, or those who simply come for the purpose of attending an educational institution.
2.Returning residents – these are persons who have previously resided or been employed in Zimbabwe, and are returning to Zimbabwe after having resided outside Zimbabwe for a period of not less than two years.
The person requesting for the rebate will be required to attend an interview at the Customs Port or Office through which the goods are being imported. The person will also be required to complete a questionnaire.
Requirements for immigrant‘s rebate?
Employment record, residence permit orstudent permit;
Proof that one has completed such studies – for a person who has been pursuing studies;
Proof that one has terminated such contract – for a person who has been on a contract of employment;
Proof of such absence from Zimbabwe – for a person who has been on an extended absence from Zimbabwe;
A certificate stating that such effects and other goods were owned by him/her at the time of his/her arrival and at their time of importation;
A certificate stating that the rebate has not been granted to him/her in respect of any goods during the previous four years;
A certificate that such effects and other goods are intended for his/her own use in Zimbabwe and will not be used for trade or commercial purposes;
A written undertaking that such effects and other goods will not be sold or disposed of in any manner;
A written undertaking to pay such duty as may become due if he/she 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 arrival;
A written undertaking to notify the Commissioner General of ZIMRA of any change in residential address within twenty four months of grant of the rebate. Notification shall be done within fourteen days of such change of address, failure of which one will be liable to payment of a fine
Satisfactory evidence relating to the acquisition, ownership or purchase of the goods as may be required by the Commissioner.
What kind of goods can be imported under the Immigrant’s rebate?
An immigrant can import duty free (provided the goods were owned by the person prior to their time of arrival);
Personal and household effects such as clothing, linen and furniture,
Specified motor vehicles limited to one vehicle per individual.
No person under the age of 16 is allowed to import a vehicle under this rebate.
Time of arrival
1.For an immigrant coming to Zimbabwe for the first time, is the first occasion on which he/she enters Zimbabwe after the grant of his/her employment permit or residence permit.
2.For an immigrant who comes in as a visitor and does not depart from Zimbabwe after the grant of his/her permit, is the first occasion he/she imports personal goods or a personal vehicle within three months from the date of grant of the permit.
3.For an immigrant who has previously resided or has been employed in Zimbabwe and who:-
Has been on a course of study, is the first occasion on which he/she returns to Zimbabwe after successfully completing such course of study; or
Has been on contract of employment, is the first occasion on which he/she returns to Zimbabwe after the expiry of such contract; or
Has been on an extended absence for any other reason, is the first occasion on which he/she returns to Zimbabwe
4.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 he/she imports any personal and household effects and other goods within three months from the grant of his/her permanent returning resident status;
5.For a former diplomat who remains in Zimbabwe to take up employment or permanent residence, is the first occasion he/she 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.
NB: The goods which have been cleared under this concession are not allowed to be sold, offered or displayed for sale, leased, hired, lent or disposed of to any other person within twenty-four months of the date of their clearance.
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:email@example.comfirstname.lastname@example.org Call us (Head Office) :04 –758891 /5; 790813; 790814; 781345; 751624; 752731