Statutory Instrument (SI) 68 of 2019 was promulgated on 15 March 2019 to provide for a rebate of duty on motor vehicles imported under the Health Services Vehicle loan scheme with effect from 01 January 2019.

  1. Who qualifies for the rebate

A serving Public Health Worker below the Deputy Director Grade in Zimbabwe who has been employed by the Health Service Board and Granted Aided Health Facilities for a period of not less than two years and not undergoing any disciplinary proceeding or on full time Manpower Development Leave.

  1. What kind of vehicles can be imported under this rebate

The rebate shall apply to vehicles, which are imported or taken out of bond when they are aged 10 years or less from the date of manufacture and principally designed for transport of persons such as sedans, double cabs, extra cabs and pickup trucks (single cabs).

  1. Categories persons who qualify under the rebate and conditions thereof
  • Junior doctors who have been in service for a period of less than two years.
  • Conditions for grant of rebate
  • Submission of documentation listed in clauses 4.1 to 4.6 below.


  • Serving public health workers who have been in service for a period of not less than two years.
  • Conditions for grant of the rebate;
  • Vehicle to be procured using a loan from Health Service Vehicle Scheme managed by CMED.
  • The vehicle should be under 10 years old when it is imported or taken out of bond.
  • Vehicle intended solely for the private use of the Serving health worker and not for commercial or trade purposes
  • The maximum amounts that can be accessed from CMED is as follows:


Grade of Senior Health Worker

Maximum amount US$

E1 and below

3 500.00

E2 – E3

7 500.00

E4 – E5

15 000.00


30 000.00


  • The senior servant should have served for a continuous period of not less than two years in the Public Health Service Board and Grant Aided Health Facilities.
  • The rebate shall be granted on one vehicle once in five years
  1. Rebate of duty shall be granted on production of the following documentation:
    • An application letter to be considered as a beneficiary in terms of this section;
    • Recommendation letter from the Secretary responsible for Health confirming employment as stated in subsections (2) and (3);
    • Approval letter from secretary responsible for Finance and Economic Development;
    • A copy of the intended beneficiary public health worker’s driver’s licence;
    • A proforma and a bill of lading for the motor vehicle being imported;
    • Approval letter from CMED (Private) Limited for the loan availed under the CMED Health Service Vehicle Loan Scheme.

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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.