Inheritance rebate

Clients can import certain goods belonging to a deceased person who has been resident outside Zimbabwe duty free through the inheritance rebate facility. What is an inheritance rebate? An inheritance rebate is a waiver of the duty payable on inherited goods from outside Zimbabwe. Who is entitled to the inheritance rebate?Persons residing in Zimbabwe who have inherited goods, upon the death of a person, as a result of a bequest made by the deceased or as a result of intestacy of that person.

Definitions

Bequest: property inherited by way of a Will

Intestacy: property inherited outside a Will of the deceased or where there is no Will at all

On what Goods?

Used personal and household goods

One motor vehicle or one motorcycle

Conditions for granting the rebate:

In case of a bequest, the importer should give proof of the bequest in the form of an officially or notarially certified copy of the Will

In case of an intestacy, the importer should give proof by way of a certificate issued by an official of a duly constituted court of the country where the deceased died and which lists the property as being that of the deceased

In both cases mentioned above, the importer should give a certificate to the effect that the goods are for his/her own use and that the goods will not be sold or otherwise disposed of by him/her within 12 months of the date of their importation

No persons to whom this rebate of duty has been granted shall sell, offer to sell, lease, hire, lend, pledge or dispose of, in any manner whatsoever, these goods within 12 months of the date of entry under rebate without prior permission from the Commissioner General of ZIMRA

The rebate shall not apply to the following:

Vehicles designed for transportation of 15 or more people including the driver

Vehicles whose gross weight exceeds five tonnes

New goods

Please note that the importation of certain goods such as second hand clothing and shoes, beds, wardrobes, bedroom and dining room suites in whatever quantities require an import licence from Ministry of Industry and Commerce and this licence should be produced at the time of importation.

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.

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