Locally registered charitable or welfare organisations may enjoy  Customs Duty  and Value Added Tax (VAT) free concession on importations of donated goods which are approved by the Commissioner General of the Zimbabwe Revenue Authority (ZIMRA).

Organisations eligible to enjoy the rebate

  • Organisations involved in charitable or welfare work and registered with the responsible authority being the Department of Social Services falling under the Ministry of Labour and Social Services.

Types of goods

  • All goods provided they are fully donated.
  • Vehicles such as passenger type, commonly known as sedans and station wagons; passenger carrying vehicles such as buses, minibuses and the like; and other goods carrying vehicles.


The rebate of duty does not apply in the following circumstances:

  • Goods purchased from funds obtained from local banking institutions or from local branches of banking institutions registered and operating in Zimbabwe whether or not the funds were donated unless there is proof that the funds were deposited into local banking institutions from a foreign source in order to purchase goods for the use of the charitable organisation
    • Second hand or used motor vehicles
    • Road Tractors (“horses” for pulling trailers), agricultural tractors, special purpose motor vehicles such as works trucks, concrete mixers and the like, and motor cycles
    • New clothing, new shoes and new bed linen

Application procedure

Prior to importation of the donated goods, the organisation or association should submit an application at the nearest Zimbabwe Revenue Authority office with written particulars of:

  • the objects of the association or organisation
  • the goods in respect of which a rebate is sought, which is the full description of the goods; and
  • the use to which the goods are to be put; and
  • evidence of the donation, this  could be in the form of a certificate of donation; and
  • evidence of purchase of goods by a foreign organisation which is donating the goods; and
  • a declaration to the effect that the goods are being imported solely for the purpose of furthering the objectives of the association or organisation; and
  • an undertaking that the goods will not be sold or be disposed of in Zimbabwe without the prior written permission of the Commissioner General of ZIMRA and the payment of such duty as maybe due; and
  • any other details required by the Commissioner General of ZIMRA.

The document containing the objectives of the association or organisation, maybe in the form of a trust deed or constitution or any other document that creates the particular organisation or association.

Upon fulfilling the above conditions, a rebate letter will be issued by the Commissioner General of ZIMRA.

How are the goods cleared?

The goods should be cleared at the Customs office through which the goods are imported. However clearance should be done through a ZIMRA registered clearing agent and all the documents required should be attached. You may get a list of the registered clearing agents on the ZIMRA website www.zimra.co.zw or from any ZIMRA stations countrywide.

Please Note:

Goods entered under this rebate should not be disposed of within ten years of the date of their entry under such rebate except with the written permission of the Commissioner General of ZIMRA and payment of the duty due.

Any contravention of the requirements may result in the seizure of the goods and the organisation or association may be disqualified from enjoying the rebate of duty on future importations for a period of five years.