Rebate of duty on inherited goods

What is an inheritance rebate?
l An inheritance rebate is a waiver of the duty payable on inherited goods from outside Zimbabwe.
Who is entitled to the inheritance rebate?
l 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 intestacyof 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?
l Used personal and household goods,
l One motor-vehicle or one motor-cycle.
Conditions for granting the rebate
l 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.
l In case of an intestacy the importer should give proof by way ofa 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.
l In both cases the importer should give a certificate to the effect that the goods are for his own use and will not be sold or otherwise disposed of by him within 12 months of the date of granting their importation.
l No persons, to whom this rebate of duty has been granted shall sell, offer to sell, lease, hire, lend, pledge or dispose in any manner whatsoever these goods within 12 months of the date of entry under rebate without prior permission of the Commissioner.
The rebate shall not apply to the following:
l More than one vehicle or one motor cycle.
l Vehicles designed for transportation of 15 or more people including the driver.
l Vehicles whose gross weight exceeds five tonnes.
l New and unused goods.
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
Corner First Street/Kwame Nkrumah Avenue
P.O. Box 4360
Harare
Fax: 04-774087
Tel (Head Office): 04-758891/5; 790813; 790814; 781345; 751624; 752731; 798879