HARARE – Immigrants are now exempt from the government’s ban on the importation of vehicles over 10 years old, allowing them to bring in cars duty-free under certain conditions.
The new regulations, outlined in Statutory Instrument 172 of 2024, were announced yesterday by Industry and Commerce Minister Mangaliso Ndlovu.
Earlier this year, in March 2024, the government had imposed a ban on the import of vehicles older than 10 years from their date of manufacture. Those seeking to bring in such vehicles were required to bear the cost of re-export. However, in July 2024, the government introduced Statutory Instrument 111, permitting the import of inherited cars, as well as vehicles belonging to returning citizens and diplomats, even if older than 10 years.
The latest update further extends the exemption to immigrants. According to the Zimbabwe Revenue Authority (ZIMRA), immigrants who qualify under these regulations can import vehicles duty-free, though value-added tax (VAT) will still apply. Vehicles valued at or below US$40,000 will be subject to VAT only, while those exceeding this threshold will incur additional duty on the amount above US$40,000.
To qualify, immigrants are permitted to import one vehicle for personal use only, and not for commercial purposes. Additionally, the vehicle must have been owned by the immigrant for at least six months prior to their arrival in Zimbabwe. The vehicle must also be physically present and fully paid for before the immigrant’s arrival, and its value must not exceed US$40,000, as stated on the ZIMRA website.
Importers must provide a declaration that the vehicle will be used solely for personal use in Zimbabwe and will not be used for trade or commercial purposes. They are also required to submit a written undertaking that the vehicle will not be sold or otherwise disposed of, and that the immigrant will remain in Zimbabwe for at least 18 months out of the first 24 months following their arrival.
ZIMRA further stipulates that any attempt to sell, display for sale, or dispose of the vehicle within 24 months of importing it requires prior approval from the Commissioner-General of ZIMRA. In such cases, any duty that would have been charged, had the tax exemption not applied, must be paid in advance.
“Any violation of the above conditions renders the vehicle subject to seizure,” the authority warned. “Misuse or attempts to misuse the suspension provision is an offence under Sections 174 and 184(g) of the Customs and Excise Act (Chapter 23:02), and can result in prosecution, penalties, or seizure of the goods.”
These new regulations aim to offer flexibility to immigrants settling in Zimbabwe while ensuring adherence to customs laws and procedures.