Vehicle on Temporary Import Permit (TIP) involved in an accident

IN terms of the Customs and Excise Act (Chapter 23:02) section 124 as read with Customs and Excise (General) Regulations Section 104 when a vehicle on TIP is involved in an accident there are certain customs obligations which must be fulfilled by the owner?

What must I do when I get involved in an accident whilst driving a vehicle imported on TIP?

When a person is involved in an accident when driving a foreign registered vehicle which is on a TIP the driver/owner must do the following:
• Report to the nearest Police station.
• Report to the nearest ZIMRA office.

If the accident is minor the driver must make sure that the vehicle is exported before the expiry date unless an extension is sort from the nearest ZIMRA office.

If the accident is major and there is need for the vehicle to be repaired, the driver must approach the nearest ZIMRA office and the vehicle shall be issued with a notice of embargo at the place where the repairs are going to take place.

The vehicle on embargo cannot be removed from the garage unless permission is granted by ZIMRA. Once repairs are completed, a new TIP will be issued to allow export of the vehicle.

What if the accident result in a wreck?

In situations where the accident result in a wreck the owner of the vehicle wreck has the following options:
• Surrender the wreck unconditionally to ZIMRA.
• Pay duty on the wreck and take custody of it.
• Export the wreck before the expiry of the TIP or on a date determined in consultation with ZIMRA.

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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