In terms of the in terms of Section 120 of the Customs and Excise Act (Chapter 23:02), as read with Statutory Instrument 257 of 2003 and Statutory Instrument of 101 of 2011, a physically handicapped person can import one passenger or one light commercial motor vehicle without payment of the applicable Customs Duty and Surtax.

Which persons qualify for the privilege?

A physically handicapped person:

who is blind - if the Commissioner is satisfied that the vehicle is to be used for the benefit of that person; or with a physically disability that is not temporary - if the vehicle has automatic transmission and additionally, or alternatively, special controls that render it suitable for use by that person, and the Commissioner is satisfied that the vehicle is to be used by that person; or with any physical disability that impedes his personal mobility and is not temporary, whether or not the vehicle is of a description referred to above as long as the Commissioner is satisfied that the vehicle is to be used by that person.

Requirements or granting of suspension

·         One should apply in writing to the ZIMRA Commissioner for a possible grant of a suspension of duty for the physically handicapped, stating the disability and also justifying the need for that particular vehicle.

·         Pro-forma invoices for the vehicle intended for importation should be attached and such invoice should clearly state year of manufacture, engine and chassis numbers and the cost of the vehicle.

·         Current doctor`s letter stating the nature and degree of disability should be attached.

·         Application can be posted or submitted to any nearest ZIMRA office.

·         Applicant will then be invited to an interview at ZIMRA to ascertain the correctness of the application and other submitted documents.

·         If the application is approved, the applicant will be issued with a letter granting the suspension of Customs Duty and Surtax only and such letter should be attached when the vehicle is finally imported.

·         If suspension of duty is not granted, the applicant will have to pay duty and Value Added Tax (VAT) when the vehicle is finally imported.



Conditions under which duty shall be suspended

·         The make and model should be a sedan or a station wagon classified under tariff heading 8703 and carrying not more than 10 persons.

·         The applicable light commercial motor vehicles are those classified under any of the following tariff codes: 8704.21.30, 8704.21.40, 8704.31.30 or 8704.31.40

·         The vehicle is not more than 10 years from the date of manufacture.

·          The vehicle is imported after five years from the date of previous importation in the case of recurrent importations.

What does suspension of duty mean?

Suspension of duty means that only Customs Duty and Surtax will not be paid. VAT will be payable at a rate of 14.5% based on the value of the vehicle plus freight, insurance and any other charges incurred before delivery of vehicle to  Zimbabwe.

Disposal conditions

A motor vehicle on which duty has been suspended shall not be disposed of by the importer within five years of its importation unless the Commissioner has given written permission for its disposal and the suspended duty has been paid.