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Traveller’s rebate, also known as the duty free allowance, is pegged at $300 and is granted, on qualifying goods, to a traveller once every calendar month on his/her first arrival in Zimbabwe.
Where the importer does not have an invoice, the goods are physically examined and alternative valuation methods are used to value the goods before duty is calculated.
Where goods are of a commercial nature or quantity and the goods are imported by a private importer, a declaration should be made on Form 47.
Duties are calculated and assessed on a private imports automated assessment notice similar to a Bill of Entry (Form 21) but processed through the private imports section, provided the value of the goods concerned does not exceed $1 000.
Please note that commercial goods do not qualify for the traveller’s rebate.Where the value of commercial goods exceeds $1 000, clearance is done by way of a Bill of Entry through a registered clearing agent. If the importer does not produce a valid tax clearance certificate (ITF263), Presumptive Tax is charged at 10 percent of the Value for Duty Purposes (VDP). Flat Rates:These are FR (a) up to FR (i) as set in the Tariff Handbook. The current rates are as follows:
Flat Rate              Description of goods    Rate of duty
FR (a)                   Liquors of all kinds    $2.50 per litre
FR (b)                  Spirits of all kinds    $2.50 per litre
FR (c)                  Wines of all kinds    90%
FR (d)                  Beverages of all kinds    110%
FR (e)                  Aerated beverages    70%
FR (f)    Cigarettes    110%
FR (g)    Books    5%
FR (h)                  Audio, television sets, videos    55%
FR (i)    Clothing    40% + $5.00 per kg
FR (i)    Footwear    40% + $5.00 per pair
FR (i)                 Other personal effects    40%
Flat rates of assessment are meant to simplify declaration and the clearance of private imports to reduce clearance time. Flat rates are also applied to other deemed commercial importations by private importers, for example FR (i) which is split into three namely footwear, clothing and other personal effects.
Rates of duty for commonly imported goods:
Below are the rates of duty applicable to some commonly imported goods
Please Note:
25 percent Surtax is charged on passenger motor vehicles of heading 8703 only if they are more than five years old.
further information, please contact your nearest Zimra office.
Article submitted by Zimra’s Legal and Corporate Services Division.
Their contact details are as follows:
Zimbabwe Revenue Authority Legal and Corporate Services
Division 6th Floor, ZB Centre
Cnr First Street/Kwame Nkrumah
Avenue PO Box 4360
Harare Tel: 04-775332/751624/781345
Fax: 04-774087
E-Mail: [email protected]  Website:www.zimra.co.zw.