What is an inheritance rebate?
An inheritance rebate is a waiver of the duty payable on inherited goods from outside Zimbabwe.
Who is entitled to the inheritance rebate?
Persons residing in Zimbabwe who have inherited goods, upon the death of a person, as a result of a bequest made by the deceased or as a result of intestacy of that person.
Bequest: property inherited by way of a will
Intestacy: property inherited outside a will of the deceased or where there is no will at all
On what Goods?
- Used personal and household goods
- One motor vehicle or one motorcycle
Conditions for granting the rebate:
- In case of a bequest, the importer should give proof of the bequest in the form of an officially or notarially certified copy of the Will
- In case of an intestacy, the importer should give proof by way of a certificate issued by an official of a duly constituted court of the country where the deceased died and which lists the property as being that of the deceased
- In both cases mentioned above, the importer should give a certificate to the effect that the goods are for his/her own use and that the goods will not be sold or otherwise disposed of by him/her within 12 months of the date of their importation
- No persons to whom this rebate of duty has been granted shall sell, offer to sell, lease, hire, lend, pledge or dispose of, in any manner whatsoever, these goods within 12 months of the date of entry under rebate without prior permission from the Commissioner
The rebate shall not apply to the following:
- More than one vehicle or one motor cycle
- Vehicles designed for transportation of 15 or more people including the driver
- Vehicles whose gross weight exceeds five tonnes
- New and unused goods