Did you know that certain goods can be temporarily exported and not pay duty on their return to Zimbabwe due to their nature and the purpose of export? The following are instances and some goods that can be temporarily exported and not pay duty on their return.

Personal Effects

Used clothing and toilet requisites should be in such quantities and of such values as the Commissioner General of the Zimbabwe Revenue Authority (ZIMRA) may consider as being reasonable. Articles like radios, binoculars, laptops and cameras should be registered at the port of exit before exportation on condition that such articles shall be produced for inspection by the officer registering them. The articles should be accurately described when registered and are capable of being identified on their return. If the articles meet the above conditions, the officer will issue you a General Registration Certificate with the full details of the article including serial numbers and your personal details. This certificate should then be produced on return as proof of temporary export so that no duty will be charged on that article.

Goods for Repair and Return

When goods are exported for repair and return, only the cost of repairs will be subject to duty. The rate of duty to be applied on the cost of repairs is the same as would be applied on importation of the particular article. Where repair was done in terms of a valid guarantee and no charge is raised for the repair, no duty will be levied on re-importation of such an article.

Goods Re-Exported for Replacement

Export drawback or remission of the duty paid shall be granted on imported goods which are not used in Zimbabwe and are subsequently exported within two years from the date duty was paid. The goods shall only be dispatched from a Customs House or customs post.

The exporter shall apply for the drawback of duty in Form No. 44 (Combined Payment Voucher and Application for Drawback of Duty) prior to exportation attaching the original invoices and bill of entry or other relevant documents. The form 44 can be obtained from a Customs House or can be downloaded from the ZIMRA Website.

The officer will verify the application, seal the packages, and sign the appropriate portion of the application and return a copy to the exporter. The Commissioner General of ZIMRA shall authorise payment of the drawback if satisfied upon receipt of an application and evidence of export.

The replacement gadget will be considered to be a ‘new’ importation and normal import procedures shall apply.  No set off against duty paid on an earlier importation is allowed.

Goods for Manufacturing Purposes

When goods are exported temporarily for a process of manufacture to be performed upon them outside Zimbabwe, they are to be treated as permanent exports and are to be entered as such, when the goods are returned as finished products, they will assume the origin of the country in which the process of manufacture was performed and are liable to duty.

Contractors Plant

Contractors plants temporarily exported should be registered prior to export so that it may be entered without payment of duty on return.

Traveller’s Samples

Traveller’s samples exported temporarily from Zimbabwe for the purposes of taking orders should be covered by bills of entry export. On return, the samples may be admitted under rebate of duty as goods which are imported after having been exported from Zimbabwe.

Reminder for payment of tax

Our valued clients are reminded that VAT for the month of April is due on or before the 25th of May 2013.