Zvamaida Murwira, Senior Reporter
Immigrants are now exempted from the Government ban that prohibits the import of vehicles more than 10-years-old so qualifying immigrants can import vehicles duty-free.
The new regulations, Statutory Instrument 172 of 2024, were gazetted by Industry and Commerce Minister Mangaliso Ndlovu yesterday.
In March 2024, Government banned the import of vehicles over 10 years from the date of manufacture requiring those bringing them in to cover the cost of re-export.
But in July this year, the Government through Statutory Instrument 111 of 2024 allowed inherited cars, vehicles of returning citizens and diplomats to be imported even if older than 10 years.
Yesterday’s regulations extend the exemption to immigrants.
According to Zimra, the qualifying vehicles will be imported into the country duty-free, but value added tax will be charged.
Only vehicles with values not more than $40 000 will pay VAT and those with values more than US$40 000 will pay duty on the excess amount.
An immigrant can import just one vehicle for personal use and not for commercial purposes and the vehicle should have been owned by the immigrant for at least six months prior to the time of their arrival in Zimbabwe.
The vehicle must also be in physical existence and fully paid for by the immigrant before the time of arrival and the value cannot exceed US$40 000, Zimra notes on its website.
There is need for a declaration that the vehicle will be for the immigrant’s own use in Zimbabwe and will not be used for trade or commercial purposes and a written undertaking that the vehicle will not be sold or disposed of in any manner and that the immigrant shall not leave Zimbabwe for a period of more than six months within 24 months of arrival.
“The immigrant shall not sell or dispose of in any manner or display for sale the vehicle in respect of which such suspension was granted within 24 months after the date of being granted such rebate unless agreed by the Commissioner-General of Zimra and the duty that would have been charged, but for the tax exemption is first paid.
“Any violation of any of the above conditions makes the goods liable to seizure.
“Misuse or attempts to misuse the provision on suspension is an offence in terms of Section 174 and 184(g) of the Customs and Excise Act (Chapter 23:02) and can result in prosecution or penalties or seizure of the goods.”



