We always recommend checking with your embassy, a clearing agent in Zimbabwe or the authorities in Zimbabwe to ensure you have up to date information on the rules and regulations. The information here is for guidance purposes only and should not be used as hard and fast rules.
Left Hand Drive vehicles are prohibited from being imported into Zimbabwe.
Particulars of Vehicle on Entry – Declaration It is a legal requirement that a person importing a vehicle into Zimbabwe makes a declaration of the particulars relating to the vehicle. A declaration on Form 47 (ZIMRA Customs Declaration Form) should be completed giving all the necessary information as required. The information required pertains to the details of the importer and those pertaining to the vehicle. Of paramount importance is the declaration of value which should tally with the selling price on the invoice or agreement of sale in the case of purchased vehicles. It should be noted that it is an offence to make a false declaration.
Documentation Required The following documents are required to be produced on importation:-
- Invoice/agreement of sale
- Police clearance – SARPCO Certificate (when imported from a country in Southern Africa
- Export bill of entry and supporting documents
- Registration book (in the case of used motor vehicles)
- Selling commission
- Freight (up to the place of importation, only when the vehicle is not driven to such place of importation)
- Insurance (up to the place of importation)
Valuation of Motor Vehicles The valuation of motor vehicle as with the other goods is in accordance to Part X of the Customs and Excise Act [Chapter 23.02]. ZIMRA reserves the right to accept declared values or in some cases, reject the declared values when the declared values do not reflect a bona-fide open market value. This is usually the case with used motor vehicles when ZIMRA will assess the values of the imported cars. The assessment of values is in accordance with Section 112 of the Customs and Excise Act. (NB: The valuation of goods including motor vehicles is in accordance with the World Trade Organization (WTO) Valuation Agreement). In valuing used motor vehicles, ZIMRA shall consider, but is not limited to the following; • The open market value of similar or identical vehicles sold on the same market at the same commercial level to unrelated parties • The values already accepted for similar/identical vehicles • The current condition of the vehicle being imported. In determining the value of the imported vehicles, ZIMRA will use any and all information at its disposal. Vehicles that are acquired by other means other than purchase (such as gifts) are also subject to valuation in order to determine their values. The valuation process undertaken by ZIMRA is intended to ensure that there is no under- or over-valuation of goods. If a client is not satisfied with the value established through this valuation process, he/she may appeal and seek for a value ruling through the office of the Station Manager or the respective Regional Manager.
Value for Duty Purposes The calculation of Customs Duty is based on cost, insurance and freight (CIF) of the motor vehicle from the country of exportation. The value to be used as a basis for the calculation of duty and tax shall, therefore, include all charges and expenses incurred and incidental to the purchase of the vehicle and its transportation up to the place of importation. Thus, all import documents to establish CIF for the vehicle must be submitted and these include the following:
- purchase invoice
- bill of lading
- insurance statement
- Port charges (i.e. Durban, Walvis Bay, etc.)
- storage charges
- Customs clearance charges at the ports of entry
- transport/freight statements to border post of clearance into Zimbabwe
The above charges are used in calculating the value for duty purposes (VDP). The rate of Customs Duty is then applied on the value for duty purposes. Where the motor vehicle is more than five years old, Surtax is also charged on the same value at the applicable rate. VAT is, however, based on the total of the value for duty purposes and the Customs Duty (i.e. VDP plus Customs Duty). Therefore, a motor vehicle which is more than five years old will attract Customs Duty, Surtax and VAT, while a vehicle aged five years and below will be exempted from paying Surtax only.
Duty Free Concessions – Travellers Rebate Individuals who personally import their vehicles are entitled to the travellers rebate if they qualify for such. The effect of this is that the determined value is reduced by usd300.00 to give the effective value for duty purposes. It should be noted that there is no aggregation of the traveler’s duty free allowance. In cases where several members of the same family are travelling together in the vehicle being imported, only one member can claim the duty free allowance on the vehicle. The other family members can claim their duty free allowances on other goods they may be importing. Source: