Immigrant’s Rebate

A REBATE of duty is granted on household and personal effects, as well as other goods for personal use that are imported by qualifying individuals. Which goods qualify? An immigrant can import the following items duty free:

Personal and household effects such as clothing, linen and furniture One motor vehicle. Exclusions Goods imported for commercial or trade purposes.

Vehicles designed for transport of 15 or more people, including the driver;

Vehicles whose gross vehicle weight (GVW) exceed 5 tonnes.

Vehicle imported by persons under the age of 16 years.

A person who has previously resided or has been employed in Zimbabwe and who has been outside Zimbabwe for less than two years. Who qualifies for the Immigrant’s Rebate? The rebate is granted to an individual who comes to Zimbabwe:

To take up employment or permanent residence; or

As a visitor but remains to take up employment or permanent residence; or

As a diplomat but remains to take up employment or permanent residence or to attend any educational institution; or

For the purposes of attending any educational institution.

Person returning to Zimbabwe after having resided outside Zimbabwe for a period of not less than 2 yearsor any shorter period as may be approved by the Minister. In the circumstances mentioned above, spouses of such persons are included.

However, the person requesting for the rebate will be required to attend an interview at the Customs Port or office through which the goods are being imported and is required to complete a questionnaire.

What documents does one need to submit to be considered for the Immigrant’s Rebate? Employment record or residence permit Proof that one has completed such studies — for a person who has been pursuing studies

Proof that one has terminated such contract — for a person who has been on a contract of employment

Proof of such absence from Zimbabwe — for a person who has been on an extended absence from Zimbabwe

A certificate stating that such effects and other goods were owned by him/her at the time of his/her arrival and at their time of importation In the case of a motor vehicle, a certificate stating that a rebate has not been granted to him/her in respect of a motor vehicle during the previous four years

A certificate that such effects and other goods are intended for his/her own use in Zimbabwe and will not be used for trade or commercial purposes · A written undertaking that such effects and other goods will not be sold or disposed of in any manner and that he/she shall not leave Zimbabwe for a period of more than six months within 24 months of arrival as stated below (conditions after importing) · A written undertaking to pay such duty as may become due if he/ she decides to sell or dispose of in any manner or if he/she decides to leave Zimbabwe for a period of more than six months within 24 months of arrival as stated below (conditions after importing) · Satisfactory evidence relating to the acquisition, ownership or purchase of the goods as may be required by the Commissioner General of ZIMRA. Conditions to be met at the time of importation

The goods should have been owned by the immigrant at the time of his/her arrival and at the time of their importation.

The goods must also be in physical existence and fully paid for by the immigrant before the time of his/her arrival. Time of arrival

For an immigrant coming for his/her first time to Zimbabwe, the time of arrival is the first occasion on which he/she enters Zimbabwe after the grant of his/ her employment permit or resident permit.

If the immigrant does not depart from Zimbabwe after the grant of his/her permit, the time of arrival is the first occasion he/ she imports personal goods or a personal vehicle within three months from the date of grant of the permit.

For an immigrant who has previously resided or has been employed in Zimbabwe and who:

has been on a course of study, the time of arrival is the first occasion on which he/ she returns to Zimbabwe after successfully completing such course of study; or

has been on contract of employment, the first occasion on which he/she returns to Zimbabwe after the expiry of such contract; or

has been on an extended absence for any other reason, the first occasion on which he/ she returns to Zimbabwe: ·

Time of arrival for a former resident who enters Zimbabwe as a visitor and does not depart from Zimbabwe shall be deemed to be the first occasion on which he/she imports any personal and household effects and other goods within three months from the grant of his/her permanent returning resident status.

For a former diplomat who remains in Zimbabwe to take up employment or permanent residence, his/her time of arrival is the first occasion he/she imports any personal and household effects and other goods within three months from the date of grant of his/her new employment permit or residence permit.

Please note that in all cases stated above, if the immigrant fails to import within the stipulated three months’ period, any goods purchased and imported after three months would not qualify. Conditions post the granting of the immigrant’s rebate

The immigrant shall not sell or dispose of in any manner or display for sale goods in respect of which such rebate was granted within 24 months after the date of being granted such rebate unless:

1) With written permission granted by the Commissioner General of ZIMRA,and

2) The duty which would have been payable at the time of granting the rebate is paid

An immigrant who has been granted a rebate of duty who emigrates or departs from Zimbabwe for a period of more than six (6) months within 24 months from the date the rebate was granted shall remove the goods from Zimbabwe on his departure, unless:

1) prior written permission is granted by the Commissioner General of ZIMRA to leave the effects or such other goods in Zimbabwe and ü the duty which would have been payable at the time of granting the rebate is paid

Any person who has been granted the rebate who changes his residential address within 2 years of the grant of the rebate must notify the Commissioner General of ZIMRAwithin 14 days of the change of address.

Our clients are reminded to take advantage of the TAX AMNESTY that is closing on 30 June 2018.

Disclaimer 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. To contact ZIMRA: WhatsApp line : +263 782 729 862 Visit our website : www. zimra.co.zw Follow us on Twitter : @Zimra_11 Like us on Facebook : www.facebook.com/ZIMRA.11 Send us an e-mail : pr@zimra.co.zw/webmaster@ zimra.co.zw Call us (Head Office) : 04 –758891/5; 790813; 790814; 781345; 751624; 752731 e-TIP : http://ecustoms. zimra.co.zw/etip/