zimralogo.png - 732.81 Kb

The Customs and Excise (General) Regulations, 2001 as published in Statutory Instrument 154 of 2001, provides for a rebate of duty on selected imported materials to be used in occupational therapy or for the occupational training of the blind.

This means that such materials imported by an institution approved by the Minister of Finance and Economic Development enjoy duty and Value Added Tax (VAT) free concessions.

Who qualifies?

A public body, association or institution involved in occupational therapy or occupational training of the blind approved by the Minister of Finance and Economic Development.


Which goods qualify?

The materials that qualify under this rebate include consumables from which something is made.   The following materials are commonly imported for use in occupational therapy and may be admitted under rebate –

  • Canes - walking sticks for the blind
  • Prosthetic eyes - artificial replacement eyes to retain the shape of the face
  • Prosthetic and orthopedic equipment namely:
    • Artificial feet and hands,
    • Knee and heap joints,
    • Elbow units,
  • Materials for manufacture of orthopedic equipment namely:
    • Raisings and glues
    • Fibreglass
    • Carbon fibre
    • Hard form
  • Materials for leatherwork, paperwork, raffia work, rug making and needlework, paints cottons yarn and string

Please note that tools like pop cutters, implements and equipment such as weaving looms, welding machines and ovens do not qualify for this rebate.


Organisations that deal with Occupational Therapy

  • Pediatric occupational therapy centres
  • Acute care hospitals
  • In-patient rehabilitation centres that help in recovery and adaptation for people with     disabilities
  • Rehabilitation centres - treating stroke, spinal cord injuries, head injuries
  • Home health centres
  • Specialist assessment and productive aging centres



The chairperson, secretary or the responsible officer of the organisation wishing to enjoy this rebate shall submit the following documents to the ZIMRA regional office nearest to them:

  • Written application letter addressed to the Commissioner General
  • Proof of physical address in the form of certified copies of title deeds or long lease agreement and utility bills
  • Letter of undertaking that the goods so imported would be solely for use for occupational therapy and would not be sold or disposed of
  • A comprehensive list of the goods
  • Proforma invoice for the goods to be imported with clear descriptions and quantities


Please note that any additional goods on the consignment that are not specified in the letter of authorisation to clear under this rebate shall be liable to duty at the applicable rates.

Conditions on disposal

If any of the goods are to be sold or otherwise disposed of, the duty that was payable at the time of importation of the goods becomes due and payable and the organisation must seek the Commissioner General’s approval prior to disposal.



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.