How to calculate Zimra duty on cars

The rate of surtax on the importation of passenger type motor vehicles that are more than five years old at the time of importation was reviewed from 25% to 35% with effect from 1 September 2015.

The duty to be paid on importation of motor vehicles into Zimbabwe is based on the Cost, Insurance and Freight (CIF) value plus other incidental charges and expenses incurred in the purchase of the vehicle and its subsequent transportation up to the first point of entry into Zimbabwe.

This CIF value and the other charges constitute what is known as the Value for Duty Purposes (VDP). Such other charges include, inter alia, and where applicable:

Port handling charges, for instance at Durban Port, Walvis Bay, Beira, Dar-es-Salaam;
Storage charges; and
Any other special handling fees, if not already included in the CIF value.

The charges that are levied are Customs Duty, Surtax and Value Added Tax (VAT). Surtax is only charged on passenger type motor vehicles that are more than five years old at the time of importation. Please note that both Customs Duty and Surtax (where applicable) are calculated on the Value for Duty Purposes. VAT is calculated on the total of VDP plus the calculated Customs Duty payable. This value is known as the Value for Tax Purposes (VTP).

The table below demonstrates how to calculate duty payable on some of the most commonly imported private motor vehicle types using arbitrary CIF values, with effect from 1 September 2015:


**NB: Please note that ZIMRA may re-assess values of the motor vehicles at entry points if the declared values do not reflect a true market price in the country from where they were bought.