Zimra has published a notice number 43 of 2018, clarifying the quantities that are allowed under the traveler’s rebate and what is termed or deemed to be a commercial importation that attracts duty.
NOTICE TO ALL OUR VALUED CLIENTS |
APPROVED QUANTITIES UNDER TRAVELERS REBATE IN LINE WITH STATUTORY INSTRUMENT (SI) 237A OF 2018 [the_ad id=”282″] Following the reinstatement of a number of commodities under the Open General Import licence, the goods listed in SI 237A no longer require an Import Licence at importation into Zimbabwe, the Zimbabwe Revenue Authority (ZIMRA), has found it necessary to clarify the requirements of the travellers’ rebate. The traveller’s rebate is a duty-free allowance, which is granted to a person who enters Zimbabwe from another country subject to prescribed conditions as follows: a) Rebate is granted the first time a traveller enters Zimbabwe within a calendar month. b) The rebate of duty is granted on goods imported for personal use and not for resale to the value of USD 200 or equivalent. c) It is also granted on used personal effects, the remainder of any food, drink and other consumables brought in by the traveller for his use on his journey to Zimbabwe in reasonable quantities. d) The following goods, though they do not need an import licence, do not qualify under travellers rebate and full duty has to be paid on their importation:
The following maximum quantities are included under the traveller’s rebate if the goods are imported by genuine travellers and are properly declared without payment of duty (As guided by SI 122 of 2017 on quantities for personal use): [the_ad id=”282″]
When one imports quantities in excess of the above-approved limits, duty will be calculated on the excess. For example: If a traveller imports 7 shirts, four (4) of the shirts will be allowed duty free under travellers’ rebate whilst the remaining three (3) will be charged full duty. This implies that importation of such goods will attract duty at the prescribed rates despite the fact that the value might be under the duty free allowance of USD200.00. Apart from the temporary measure given by Statutory Instrument 237A, please note that the production of any other relevant permit required by Ministries such as Health, Agric etc, remain in force and should be obtained from the relevant Ministries. Please be reminded that it is an offense for a traveller to import goods within the set limits and clear them under rebate when the goods are meant for commercial/trade purposes. The production of other permits remains in force. |
For the full public notice in pdf, click the link below.