Immigrants Rebate

A rebate of duty and Value Added Tax (VAT)is granted on household and personal effects, as well as other goods for
personal use that are imported by qualifying individuals (not companies)?However, goods imported for commercial or
trade purposes do not qualify for a rebate under these provisions.
Who qualifies for the Immigrants Rebate?
The rebate is granted to an individual who comes to Zimbabwe:-
To take up employment or permanent residence; or
As a visitor but remains to take up employment or permanent residence; or
As a diplomat but remains to take up employment or permanent residence or to attend any educational
institution; or
For the purposes of attending any educational institution.
In the circumstances mentioned above, spouses of such persons are included. However, any person who has
previously resided or has been employed in Zimbabwe and who has been outside Zimbabwe for less than two
years is excluded.
The person requesting for the rebate will be required to attend an interview at the Customs Port or office through
which the goods are being imported and will also be required to complete a questionnaire.
What documents does one need to submit to be considered for the Immigrants Rebate?
Employment record or residence permit
Proof that one has completed such studies - for a person who has been pursuing studies
Proof that one has terminated such contract - for a person who has been on a contract of employment
Proof of such absence from Zimbabwe - for a person who has been on an extended absence from
Zimbabwe
A certificate stating that such effects and other goods were owned by him/her at the time of his/her arrival
and at their time of importation
In the case of a motor vehicle, a certificate stating that a rebate has not been granted to him/her in respect
of a motor vehicle during the previous four years
A certificate that such effects and other goods are intended for his/her own use in Zimbabwe and will not be
used for trade or commercial purposes
A written undertaking that such effects and other goods will not be sold or disposed of in any manner and
that he/she shall not leave Zimbabwe for a period of more than six months within 24 months of arrival as
stated below (conditions after importing)
A written undertaking to pay such duty as may become due if he/she decides to sell or dispose of in any
manner or if he/she decides to leave Zimbabwe for a period of more than six months within 24 months of
arrival as stated below (conditions after importing)
Satisfactory evidence relating to the acquisition, ownership or purchase of the goods as may be required by
the Commissioner General of ZIMRA.
What kind of goods can be imported under the Immigrants Rebate?
An immigrant can import the following items duty free:
Personal and household effects such as clothing, linen and furniture
One motor vehicle

Please Note: No person under the age of 16 is allowed to import a vehicle under the Immigrants Rebate. Motor
vehicles designed to transport 15 or more people including the driver and vehicles whose gross vehicle weight
exceeds five tonnes are also excluded from this rebate.
Conditions to be met at the time of importation
The goods should have been owned by the immigrant at the time of his/her arrival and at the time of their
importation.
The goods must also be in physical existence and fully paid for by the immigrant before the time of his/her
arrival.
Time of arrival
For an immigrant coming for his/her first time to Zimbabwe, the time of arrival is the first occasion on which
he/she enters Zimbabwe after the grant of his/her employment permit or resident permit.
If the immigrant does not depart from Zimbabwe after the grant of his/her permit, the time of arrival is the
first occasion he/she imports personal goods or a personal vehicle within three months from the date of
grant of the permit.
For an immigrant who has previously resided or has been employed in Zimbabwe and who:-
o has been on a course of study, the time of arrival is the first occasion on which he/she returns to
Zimbabwe after successfully completing such course of study; or
o has been on contract of employment, the first occasion on which he/she returns to Zimbabwe after
the expiry of such contract; or
o has been on an extended absence for any other reason, the first occasion on which he/she returns
to Zimbabwe:
Time of arrival for a former resident who enters Zimbabwe as a visitor and does not depart from Zimbabwe
shall be deemed to be the first occasion on which he/she imports any personal and household effects and
other goods within three months from the grant of his/her permanent returning resident status.
For a former diplomat who remains in Zimbabwe to take up employment or permanent residence, his/her
time of arrival is the first occasion he/she imports any personal and household effects and other goods
within three months from the date of grant of his/her new employment permit or residence permit.
Please note that in all cases stated above, if the immigrant fails to import within the stipulated three months period,
any goods purchased and imported after three months would not qualify.
Conditions after Importing
The immigrant shall not sell or dispose of in any manner or display for sale goods in respect of which such
rebate was granted within 24 months after the date of being granted such rebate unless:-
o Written permission is granted by the Commissioner General of ZIMRA, and
o The duty which would have been payable at the time of granting the rebate is paid
An immigrant who has been granted a rebate of duty who emigrates or departs from Zimbabwe for a period
of more than six (6) months within 24 months from the date the rebate was granted shall remove the goods
from Zimbabwe on his departure, unless:-
o Prior written permission is granted by the Commissioner General of ZIMRA to leave the effects or
such other goods in Zimbabwe.
o The duty which would have been payable at the time of granting the rebate is paid.
A person who would have cleared goods under this rebate should notify the Commissioner within 14 days of
any changes to his/her residential address within the two years of the grant of this rebate.