adminof export. Below is a summary of instances and some goods that can be temporarily exported and not pay duty on their return.
Personal effects
Your used clothing and toilet requisites should be in such quantities and of such values as the Commissioner may consider being reasonable. Articles like radios, binoculars, laptops and cameras should be registered at a Customs House or port of exit before exportation on condition that such articles shall be produced for inspection by the officer registering them.
The articles shall not be registered unless they can 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. For instance, duty would be levied on the cost of repairing a car as if it was a car being imported and declared at that price.
Where the 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 upon imported goods which are not used in Zimbabwe and are 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 drawback of duty in Form No. 44 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 downloaded from the Zimra website.
The officer will verify the application, seal the packages, sign the appropriate portion of the application and return a copy to the exporter. The Commissioner 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.
Contractor’s Plant
Contractor’s plant 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.
For further information, please contact your nearest Zimra office.
- Article submitted by Zimra’s Legal and Corporate Services Division. Their contact details are as follows: Zimbabwe Revenue Authority, Legal and Corporate Services Division, 6th Floor, ZB Centre, Cnr First Street/Kwame Nkrumah Ave, P O Box 4360, Harare. Tel: 04 – 758891-5/790813/4/752731
Fax: 04 – 774087
Email: [email protected]
Website: www.zimra.co.zw
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