Statutory Instrument 68 of 2019, Section 144(V) and SI 12 of 2020 provides for rebate of duty on motor vehicles imported under the Health Service Loan Scheme.

Who qualifies?

1. A Public Health worker in Zimbabwe below the Deputy Director grade.
2. A Public Health worker employed by the Health Service Board and Grant Aided Health Facilities for a period of not less than two years and is not under any disciplinary proceedings or on fulltime Manpower Development Leave.

The Motor Vehicle:

1. Should have been procured using a loan availed under the Health Service Vehicle Loan Scheme managed through CMED (Private) Limited
2. Should be aged less than ten years from date of manufacture at the time of importation
3. Should be admissible under the following Customs Tariff Codes:

• 8703.21.90 –Vehicle with Petrol Engine of cylinder capacity not exceeding 1000cc
• 8703.22.90 -Vehicle with Petrol Engine of cylinder capacity exceeding 1000cc but not exceeding 1500cc
• 8703.23.19 -Vehicle with Petrol Engine of cylinder capacity not exceeding 2000cc
• 8703.23.99 -Vehicle with Petrol Engine of cylinder capacity exceeding 2000cc but not exceeding 3000cc
• 8703.24.90 -Vehicle with Petrol Engine of cylinder capacity exceeding 4000cc
• 8703.31.90 –Vehicle with Diesel engine of cylinder capacity not exceeding 1500cc
• 8703.32.19 -Vehicle with Diesel engine of cylinder capacity exceeding 1500cc but not exceeding 2000cc
• 8703.32.99- Vehicle with Diesel engine of cylinder capacity exceeding 2000cc but not exceeding 2500cc
• 8703.33.90 - Vehicle with Diesel engine of cylinder capacity exceeding 2500cc
• 8703.40.00 – Vehicles with both Petrol Engine and Electric Motor Excluding those capable of being charged by plugging to external source of Electric power
• 8703.50.00 - Vehicles with both Diesel Engine and Electric Motor Excluding those capable of being charged by plugging to external source of Electric power
• 8703.60.00 - Vehicles with both Petrol Engine and Electric Motor capable of being charged by plugging to external source of Electric power
• 8703.70.00 - Vehicles with both Diesel Engine and Electric Motor capable of being charged by plugging to external source of Electric power.
• 8703.80.00 – Electric passenger vehicles
• 8703.90.90 – Any other passenger vehicles
• 8704.21.20 – Diesel Engine Double Cab of GVW not exceeding 5 tonnes
• 8704.21.30 – Diesel Engine Pick-up Truck of payload not exceeding 800kg
• 8704.21.40 – Diesel Engine Pickup truck of payload more than 800kg but not exceeding 1400kg
• 8704.21.50 – Diesel Engine Extended Cab Truck not exceeding 5 tonnes
• 8704.31.20 - Petrol Engine Double Cab of GVW not exceeding 5 tonnes
• 8704.31.30 - Petrol Engine Pick-up Truck of payload not exceeding 800kg
• 8704.31.40 - Petrol Engine Pickup truck of payload more than 800kg but not exceeding 1400kg
• 8704.31.50 - Petrol Engine Extended Cab Truck not exceeding 5 tonnes

1. Only one motor vehicle may be imported under rebate in terms of these regulations in any period of five years.

Maximum amounts per grade: Subsection (2) (a)

On application for rebate to the Commissioner Customs, the following documents should be submitted:

1. An application letter
2. Recommendation letter from the Secretary responsible for Health confirming employment
3. Approval letter from Secretary responsible for Finance and Economic Development;
4. Proof of source of funds where the Secretary has directed that the applicant furnishes such proof to him or her.
5. A copy of driver’s license;
6. A proforma invoice and a bill of lading for the motor vehicle being imported;
7. Approval letter from CMED (Private) Limited for the loan made in terms of subsection, in the case of funding from the CMED Health Service Vehicle Loan Scheme, intended solely for the private use of the serving health worker and not for commercial or trade purposes.

In consideration of an application for a rebate under this section, the Commissioner may:

1. only grant a rebate for motor vehicles purchased from traceable and registered car dealers;
2. request for proof of source of funds where the Secretary responsible for Finance and Economic Development has in terms of subsection directed that the applicant furnish such proof to him or her;
3. revalue the motor vehicle in line with the existing customs valuation regulations in cases where he or she suspects undervaluation of the motor vehicle;
4. disqualify any applicant that wilfully undervalues a motor vehicle imported in terms of this rebate.”

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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.