Who qualifies for the rebate?

Serving members of Parliament of Zimbabwe are allowed to import or take out of bond one motor vehicle within the life of a Parliament in terms of Section 120 of the Customs and Excise Act  Chapter 23:02 as read with the Custom and Excise General Regulations Statutory 1nstrument 43.


What kind of vehicles can  be imported under this rebate?

Vehicles classifiable under tariff headings 87.02, 87.03 and 87.04: that is. passenger type vehicles commonly known as sedans, station wagons, double cabs and vehicles designed for transport of less than fifteen people including the driver.


What kind of vehicles are excluded under this rebate?:

  • Tariff heading 87.02 shall not apply to vehicles designed for transport of fifteen or more people, including the driver;
  • Tariff heading 87.04 shall not apply to vehicles whose gross vehicle weight (GVW) exceed five tonnes.


Conditions for granting of rebate

  • Vehicle is intended solely for the private use of the member and not for commercial or trade purposes.
  • Only one vehicle may be imported under rebate in terms of this section within the life of a Parliament.
  • A Member of Parliament claiming a rebate shall give an undertaking to the effect that the vehicle imported or taken out of bond in terms of this section shall not be sold or otherwise disposed of in Zimbabwe without the prior written permission of the Commissioner.


Under what circumstances is duty payable?


  • If, for any reason, a serving Member of Parliament ceases to be a member before the dissolution of Parliament next following such member’s election or appointment, the duty rebated under this section shall immediately become due and payable.
  • Upon death of Member of Parliament; and surviving spouse of a deceased Member of Parliament decides to sell the vehicle, duty becomes payable.
  • Upon voilating the conditions for granting of rebate.


How is the duty calculated?

The Commissioner may in respect of any used vehicle which is to be sold or otherwise disposed of, authorise the payment of a lesser amount of duty, taking into consideration the depreciation of such motor-vehicle since the date on which the duty was rebated.



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.


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