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Green Route

The Green Route is a route used by travellers who are not carrying any dutiable or restricted goods.  Dutiable goods refer to goods that are not covered by the traveller’s and tourist rebates.

Red Route

If the goods being carried by a traveller/tourist do not qualify under the rebates stated above, then the traveller should use the Red Route. This route is used by travellers who are carrying dutiable or restricted goods. In this route, the traveller completes the declaration form (Form Number 47) and duty payable will be assessed by a Zimbabwe Revenue Authority (ZIMRA) officer. A traveller who is not sure of which route to follow should also use the Red Route

Traveller’s Rebate

Types of Traveller’s Rebate

The traveller’s rebate is a duty-free allowance which is granted to bona fide travellers, subject to prescribed conditions. It is divided into two categories namely total rebate and partial rebate.

Total Rebate is an allowance granted on all used personal effects. Personal effects means articles pertaining to or carried upon the body such as used clothes and toilet requisites but excludes such articles as radios and cameras, among others.

Partial Rebate is an allowance granted on goods imported by a traveller once a month on the date of his/her first entry into Zimbabwe in that calendar month. A duty free allowance of USD200 per person is granted on goods imported by travellers for their personal use.

The list of goods that are excluded is as follows:

  • goods which are incorrectly declared;
  • goods which are imported for commercial purposes;
  • alcoholic beverages in excess of five litres per traveller of which two litres may be spirits:
  • goods which are imported by any member of the crew of an aircraft, ship or vehicle arriving from outside Zimbabwe;
  • stoves;
  • refrigerators;
  • blankets;
  • cooking oil; and
  • laundry bar soap.
  • beds;
  • mattresses;
  • flour;
  • maize meal;
  • sugar;
  • meat;
  • fish;
  • powdered milk;
  • yoghurt;
  • cheese;
  • eggs;
  • corn puffs;
  • jam;
  • honey;

This implies that importation of such goods will attract duty despite the fact that the value might be under the duty free allowance of USD200.00.

Please take note of this latest development and avoid any inconveniences at the entry points.

Who enjoys traveller’s rebate?

Any traveller entering Zimbabwe, namely:

  • Returning residents,
  • Tourists/visitors,
  • Immigrants, and
  • Diplomats

Any person employed as the pilot or master or any member of the crew of an aircraft or vehicle arriving from outside Zimbabwe is excluded from enjoying the travellers’ rebate.

 

 

Example to demonstrate treatment of traveller’s rebate:

Let us assume that our traveller, who meets all the necessary conditions for the rebate imports the following goods into Zimbabwe. The values that are indicated are values for duty purposes (VDPs):

Personal new clothing                               $160

Stove                                                          $150

Refrigerator                                                $120

Personal new shoes                                        $40

Two blankets each weighing 5 kg                  $40

Iron, kettle, heater, utensils                            $160

Total                                                               $610

Analysis:

Goods that qualify under rebate:

Personal new clothing                                    $160

Personal new shoes                                       $40

Iron, kettle, heater, utensils                           $160

Total                                                             $360

Rebate allowance = $200

Excess = $360 - $200 = $160

Duty on excess = $60 x 40% = $64

Duty on goods that do not qualify under rebate

Duty on stove and refrigerator is $270 x 40% = $108

Duty on blankets is ($40 x 40%) + ($1.50/kg x 10 kg) = $16.00 + $15.00 = $31

Total duty payable $64 + $108 + $31 = $203