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When there is a disposal of a second hand motor vehicle from one person to another, Special Excise Duty shall be charged, levied and collected, for the benefit of the Consolidated Revenue Fund.

Special Excise Duty is based on the age and engine capacity of the motor vehicle. 

However, in terms of the Customs and Excise Act Chapter 23:02 Section 172B (1) (c) No Special excise duty shall be charged, levied or collected on the sale, transfer or disposal of any second-hand motor vehicle by way of inheritance.

This applies to Zimbabwe registered second hand motor vehicles. 

Second-hand motor vehicle means a motor vehicle registered or required to be registered in terms of the Vehicle Registration and Licensing Act [Chapter13:14] that is sold or disposed of to any person at any time after it is registered.

These are vehicles such as passenger motor vehicles, commonly known as sedans and station wagons; passenger carrying vehicles such as buses, minibuses, and other goods carrying vehicles. 

For one to enjoy this exemption he is required to produce the following documents;

1. Final distribution and liquidation list or letter from the Master of High Court. These documents should clearly state who the beneficiary is and shall also have the full description of the vehicle.

2. A valid (stamp not more than two weeks old) Central Vehicle Registration Form number 4 (CVR 4 form), stamped and signed by police (Vehicle Theft Squad) or CVR.

3. Copy of National ID for the appointed beneficiary

4. Original proof of residence for the appointed beneficiary (in the form of utility bill, bank statement, letter from employer, etc.) issued not more than three months from date of submission.

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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