The importation of motor vehicles by private individuals is treated more or less like the importation of other goods. The following legal requirements apply when one imports a motor vehicle for private use;

Particulars of Vehicle on Entry - Declaration

It is a legal requirement that a person importing a vehicle into Zimbabwe makes a declaration of the particulars relating to the vehicle. A declaration on Form 47 (ZIMRA Customs Declaration Form) should be completed giving all the necessary information as required. The information required pertains to the details of the importer and those pertaining to the vehicle. Of paramount importance is the declaration of value which should tally with the selling price on the invoice or agreement of sale in the case of purchased vehicles. It should be noted that it is an offence to make a false declaration.

Documentation Required

The following documents are required to be produced on importation:-

• Invoice/agreement of sale
• Police clearance – SARPCO Certificate (when imported from a country in Southern Africa
• Export bill of entry and supporting documents
• Registration book (in the case of used motor vehicles)
• Freight statement
• Insurance statement

Valuation of Motor Vehicles

The valuation of motor vehicle as with the other goods is in accordance to Part X of the Customs and Excise Act [Chapter 23.02]. ZIMRA reserves the right to accept declared values or in some cases, reject them when the declared values do not reflect a bona-fide open market value. This is usually the case with used motor vehicles where ZIMRA may re-assess the values. This assessment of values is in accordance with Section 112 of the Customs and Excise Act [Chapter 23:02].

(NB: The valuation of goods including motor vehicles is in accordance with the World Trade Organization (WTO) Valuation Agreement).

In valuing used motor vehicles, ZIMRA considers, but is not limited to the following;

• The open market value of similar or identical vehicles sold on the same market at the same commercial level to unrelated parties
• The values already accepted for similar/identical vehicles
• The current condition of the vehicle being imported.

In determining the value of the imported vehicles, ZIMRA will use any and all information at its disposal.

Vehicles that are acquired by other means other than purchase (such as gifts) are also subject to valuation in order to determine their values.

The valuation process undertaken by ZIMRA is intended to ensure that there is no under- or over-valuation of goods.  If a client is not satisfied with the value established through this valuation process, he/she may appeal and seek for a value ruling through the office of the Station Manager or the respective Regional Manager.

Duty Free Concessions – Travellers Rebate