adminl Clothing (whether new or second-hand) and shoes.
Statutory Instrument 22A of 2012 was published in the Extraordinary Government Gazette of 23rd February 2012.
Types of Traveller’s Rebate
The traveller’s rebate is a duty-free allowance which is granted to
bona fide travellers, subject to prescribed conditions.
It is divided into two categories, namely total rebate and partial rebate.
Total rebate is an allowance granted on all used personal effects.
Personal effects means articles pertaining to or carried upon the body such as used clothes and toilet requisites but excludes such articles as radios and cameras, among others.
Partial rebate is an allowance granted on goods imported by a traveller once a month on the date of his/her first entry into Zimbabwe in that calendar month on condition that:-
l Goods are properly declared.
l Goods are not for resale or of a commercial nature.
l The value of goods does not exceed US$300.
l Alcoholic beverages are not more than five (5) litres of which not more than two (2) litres may be spirits and the traveller is 18 years and above.
l The traveller is not a crew member.
l The goods exclude blankets, refrigerators and stoves.
Who enjoys Traveller’s Rebate?
Any traveller entering Zimbabwe, namely:
l Returning residents
l Tourists/visitors,
l Immigrants and diplomats.
Any person employed as the pilot or master or any member of the crew of an aircraft or vehicle arriving from outside Zimbabwe is excluded from enjoying the travellers’ rebate.
Example to demonstrate treatment of traveller’s rebate
Let us assume that our traveller who meets all the conditions that are necessary for one to enjoy the traveller’s rebate is importing the following goods into Zimbabwe.
The values that are indicated are values for duty purposes:
Personal new clothing US$160
Stove US$150
Refrigerator US$120
Personal new shoes US$40
Two blankets each weighing 5 kg US$40
Iron, kettle, heater, utensils US$160
Total US$610
Analysis
Goods that qualify under rebate:
Personal new clothing US$160
Personal new shoes US$40
Iron, kettle, heater, utensils US$160
Total US$360
Rebate allowance = US$300
Excess = $360 – $300 = US$60
Duty on excess = $60 x 40% = US$24
Duty on goods that do not qualify under rebate
Duty on stove and refrigerator is US$270 x 40% = US$108.
Duty on blankets is (US$40 x 40%) + (US$1,50/kg x 10 kg) = US$16,00 + US$15,00 = US$31.
Total duty payable US$24 + US$108 + US$31 = US$163.
l For more information, please contact your nearest Zimra office, or visit our website: www.zimra.co.zw.
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