adminresident in Zimbabwe but travels to Zimbabwe for a period of time specified at the time of his/her arrival.
What is a Tourist Rebate?
It is a concession granted on goods imported by a tourist for his or her own use and not for disposal in Zimbabwe and which will be re-exported from Zimbabwe at the end of his/her stay.
Examples of such goods include cameras, laptops, binoculars, cell phones, sports goods such as golf clubs, soccer kits and balls; musical instruments, business equipment, motor vehicles, boats and caravans and camping equipment etc.
How does a tourist clear his/her motor vehicle?
The tourist should complete a Temporary Import Permit (TIP) which must be processed by a Zimra official and should be surrendered on exit.
The tourist must obtain third party insurance and pay for carbon tax. The maximum period for which the TIP can be extended is 12 months. Within the 12 month period the tourist may pay duty for the vehicle or export it. After the 12 months duty will require to be paid for the motor vehicle.
Triptytques and Carnets which are issued by automobile organisations to facilitate travelling in foreign countries can be used to temporarily import the vehicle into Zimbabwe for a maximum period of 12 months.
Commercial or safari vehicles (e.g. passenger coaches, minibuses used for the conveyance of tourists are to be admitted only against a Commercial Vehicle Guarantee (CVG) or against a monetary deposit against which the importer has given a written undertaking to comply with the provisions of the guarantee.
No tourist to whom a rebate of duty has been granted shall sell, offer or display for sale, lease, hire, lend, pledge or in any manner whatsoever, whether gratuitously or otherwise, dispose of to any resident of Zimbabwe or any other person any goods in respect of which such rebate has been granted, without the prior written permission of the Commissioner General and payment of the full duty based on a value applicable at the time of importation.
If any goods are dealt with or disposed of in contravention of the above requirement, they are liable for seizure. A tourist, who has been granted a rebate of duty and departs from Zimbabwe for any reason, shall remove such goods from Zimbabwe on his departure unless he has obtained the prior written permission of the Commissioner to leave them in Zimbabwe.
For more details, kindly contact your nearest Zimra Office or our Legal and Corporate Services Division. Their contact details are as given below:
Zimbabwe Revenue Authority
Legal and Corporate Services Division
6th Floor ZB Centre
Cnr First Street/Kwame Nkrumah Avenue
P O Box 4360
Harare
Tel: 04-798888/775332/751624/781345
Fax: 04-774087
E-Mail: [email protected]
Website: www.zimra.co.zw
Online Reporter