The Customs and Excise Act Chapter 23.02 Section 120 as read with Section 115 of the Customs and Excise (General) Regulations Statutory Instrument 154 of 2001, provides for a rebate of duty on a gift sent by a person residing outside Zimbabwe to a person or family residing in Zimbabwe.


Conditions under which the rebate is granted:

  • Granted to an individual or family only once during a period of 30 days.
  • The gift should be unsolicited.
  • Goods must be for personal use
  • The Value for Duty Purposes (VDP) should not exceed US$75.00

NB:  The VDP consists of the value of the item, freight, shipping, postage, couriers’ charges, insurance, packing and any other charges incurred in bringing the gift to Zimbabwe.



  • The rebate shall not apply to
  • Goods for commercial purposes
  • Goods not properly declared
  • Goods imported by a traveller in his baggage or upon his person
  • Alcoholic beverages

Should the gift consist of restricted or controlled goods in terms of Section 48 of the Customs and Excise Act, it shall only be released after relevant import licences or permits have been produced.    Prohibited goods as provided for in the Section 47 of the Customs and Excise Act shall be liable to seizure and forfeiture.                     

My Taxes, My Duties: Building my Zimbabwe!!


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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