What does suspension of duty mean?

Suspension of duty is the waiver of Customs Duty and Surtax. Value Added Tax (VAT) is payable at a rate of 15% based on the value of the motor vehicle plus freight, insurance and any other charges incurred before delivery of vehicle to Zimbabwe.

Which persons qualify for the privilege?

 A physically handicapped person:

• who is blind - if the Commissioner is satisfied that the vehicle is to be used for the benefit of that person; or
• with a physically disability that is not temporary - if the vehicle has automatic transmission and additionally, or alternatively, special controls that render it suitable for use by that person, and the Commissioner is satisfied that the vehicle is to be used by that person; or
• with any physical disability that impedes his personal mobility and is not temporary, whether or not the vehicle is of a description referred to above as long as the Commissioner is satisfied that the vehicle is to be used by that person.

What type of vehicle qualifies?

• The make and model should be a sedan or a station wagon classified under tariff heading 8703 and carrying not more than 10 persons.
• Motor vehicles admissible under tariff heading numbers 87.04 and shall not apply to motor vehicles whose gross vehicle weight (GVW) exceed five tonnes.

What is the age restriction for the vehicle?

The year of manufacture should not be more than 10 years.

How many motor vehicles can one import under this privilege?

In terms of the suspension regulations, a physically handicapped person can import one passenger or one light commercial motor vehicle without payment of the applicable Customs Duties.

 What is required from you?

• Current letter from a specialist doctor stating the following:

1. The nature and degree of disability
2. Giving indications of the type of vehicle you could drive under the circumstances

• iii. The extent of disability (whether it is temporary or permanent)
• An invoice/proforma invoice /document for the recommended motor vehicle which should include the following information:

1. Engine number
2. Chassis number

• iii. Type of transmission

1. Year of manufacture
2. Application letter
3. Proof of source of funds

• vii. Copy of identification particulars
• viii. Proof of current residence

What is the procedure for claiming this privilege?

• One should apply in writing to the ZIMRA Commissioner for a possible grant of a suspension of duty for the physically handicapped, stating the disability and justifying the need for that particular vehicle.
• Pro-forma invoices for the vehicle intended for importation should be attached and such invoice should clearly state year of manufacture, engine and chassis numbers and the cost of the vehicle.
• The doctor`s letter stating the nature and degree of disability should be attached.
• Application can be posted or submitted to any nearest ZIMRA office.
• Applicant will then be invited to an interview at ZIMRA to ascertain the correctness of the application and other submitted documents.
• If the application is approved, the applicant will be issued with a letter granting the suspension of Customs Duty and Surtax only and such letter should be attached when the vehicle is finally imported.
• If suspension of duty is not granted, the applicant will have to pay duty and Value Added Tax (VAT) when the vehicle is finally imported.

 What are the disposal conditions for the vehicle?

The importer may not dispose of a motor vehicle with suspended duty within five years of its importation unless the following conditions are met:

• Written permission for disposal has been granted by the Commissioner.
• The suspended duty has been paid.

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, (ZIMRA).