Importation of motor vehicles by the physically handicapped

THE Customs and Excise Act [Chapter 23:02], together with die Customs and Excise (Suspension) Regulations, provide for the suspension of duty on certain specified motor vehicles imported by physically handicapped persons for their own use.

In terms of the Suspension Regulations, a physically handicapped person can import one passenger type or one light commercial motor vehicle without payment of the applicable Customs Duties. This privilege is granted to qualifying persons only once in every five years. What does suspension of duty mean? Suspension of duty means that only Customs Duty and Surtax shall not be paid Value Added Tax (VAT) remains payable at a rate of 15% based on the value of the vehicle plus freight, insurance and any other charges incurred in bringing the vehicle up to the point of importation into Zimbabwe. Types of motor vehicles that qualify The passenger motor vehicles qualifying under the Suspension Regulations are those principally designed for the transportation of less than 10 persons classified under tariff heading 8703. The applicable light commercial motor vehicles are those classified under any of the following tariff codes: 8704.2130, 87042140, 8704.3130 or 8704.3140. Please note that double-cab vehicles are excluded

To qualify for clearance under the suspension of duty, the vehicle must have been manufactured or assembled not more than 10 years preceding the date of their importation. People who qualify for the privilege

A physically handicapped person:

•    who is blind - if the Commissioner General of the Zimbabwe Revenue Authority (ZIMRA) is satisfied that the vehicle is to be used for the benefit of that person; or
•    with a physical disability that is not temporary - if file vehicle has automatic transmission and additionally, or alternatively, special controls that makes it suitable for use by that person, and die Commissioner General is satisfied that the vehicle is to be used by that person; or
•    with any physical disability that impedes his personal mobility and is not temporary, whether or not the vehicle is of a description referred to above as long as die Commissioner General is satisfied that die vehicle is to be used by that person

How to qualify for the suspension of duty?

The applicant shall apply in writing to the Commissioner General for a possible granting of die suspension of duty stating the disability and also justifying die need for that particular vehicle and submit the following documents:

•    Pro-forma invoice for the vehicle intended for importation clearly stating full description, year of manufacture, engine and chassis numbers, and the cost of die vehicle;
•    A certificate from a specialist doctor showing nature and degree of disability;
•    Copy of National Identity Document;
•    Proof of residence; and
•    Any other relevant documents

The application maybe posted or submitted to any nearest ZIMRA office.

Applicant will then be invited for an interview at ZIMRA to ascertain the correctness of the application and other submitted documents.

If die application is approved, the applicant shall be issued with a letter granting the suspension of Customs Duty only (and Surtax where applicable) and such letter shall be attached when the vehicle is finally imported

If suspension of dirty is not granted, the applicant shall be expected to pay the full import duties when the vehicle is finally imported

Conditions under which duty shall be suspended

•    The vehicle should fall under the tariff headings referred to above.
•    The vehicle should not be more than 10 years from the date of manufacture.

Conditions on disposal

A motor vehicle on which duty has been suspended shall not be disposed off in whatsoever manner by the importer within five years of its importation unless:

•    the Commissioner General has given written permission for its disposal, and
•    die suspended duty has been paid
•    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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