What is Immigrant’s 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 e) Any person 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 or any shorter period as may be approved by the Minister. The person requesting for the rebate should approach the respective ZIMRA office for formalities. What kind of goods can be imported under the Immigrant’s rebate? An immigrant can import duty free;
Please Note: a) Vehicles belonging to immigrants who are persons who have previously resided or have been employed in Zimbabwe and are returning to Zimbabwe after having resided outside Zimbabwe for a period of not less than two years are excluded from rebate. The said vehicles are now being cleared under a suspension of duty in terms of Statutory Instrument 10 of 2022. b) No person under the age of 16 is allowed to import a vehicle under this rebate. c) Goods and motor vehicles of a commercial nature excluded from this rebate. What conditions should be met at the time of importation
What is time of arrival?
(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:
What documents does one need to submit to be considered for the immigrant`s rebate?
Conditions on goods cleared under Immigrants’ Rebate?
(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 2. Any immigrant to whom a rebate of duty has been granted in terms of this section shall for a period of two years after the granting of the rebate— (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 rebate, 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 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 any of the above conditions 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. |