Opinion / Columnist
Temporary importation of foreign registered motor vehicles
20 Jan 2011 at 17:14hrs | Views
Did you know that the temporary importation of goods, including motor vehicles, is regulated by customs laws and regulations of this country? This week's article will focus on the temporary importation of foreign registered motor vehicles by individuals.
Who can be allowed to import such vehicles into Zimbabwe?
Any person who is resident in Zimbabwe is not entitled to import a vehicle under this privilege. Only visitors to Zimbabwe can do so. A visitor is defined in the customs regulations as a "tourist".
The definition states that a tourist means "any person who is not resident in Zimbabwe but travels to Zimbabwe for a period of time specified at the time of his arrival".
The time is always specified by the Department of Immigration when they allow a fixed period for the foreign person to stay in the country. This is endorsed on the tourist's travel document like a passport. This also applies to tourists in transit through Zimbabwe.
A motor vehicle is among other goods that a tourist is allowed to temporarily bring into the country without payment of duty on condition that such goods are removed from Zimbabwe at the end of the visit.
Other goods may be cameras and personal effects for use during a visitor's stay in the country.
A tourist is allowed to bring in a vehicle of the saloon, sedan or station wagon type. He can also import a caravan. In the case of minibuses, such types of vehicles are restricted to those with a seating capacity not exceeding 14 persons including the driver. Goods vehicles (pick-up type) are restricted to those of a gross vehicle weight not exceeding five tonnes.
Any conditions that apply?
The vehicle and any other goods that the tourist imports should be for his personal use. They should not be disposed of or used for trade or commercial purposes. A tourist whose goods are allowed into the country under this temporary importation privilege should adhere to the conditions that apply, as follows.
He should not sell, offer or display them for sale, lease, hire, lend, pledge or in any manner whatsoever, whether gratuitously or otherwise, dispose of any of the goods to any resident of Zimbabwe or any other person without the prior written permission of the Commissioner General of the Zimbabwe Revenue Authority (Zimra) and payment of the full duty based on a value applicable at the time the goods were imported.
Therefore, Zimbabwean residents are not expected to be found driving or being in possession of vehicles brought into the country under visitors' temporary importation privileges.
Should the tourist wish to depart from Zimbabwe for any reason, he has to remove all such goods from Zimbabwe on his departure unless prior written permission of the Commissioner to leave them in Zimbabwe has been obtained.
What documentation is required at Customs?
The visitor is expected to submit proof of ownership or authorisation to use the vehicle in Zimbabwe. This can include a vehicle registration book and/or a letter or affidavit allowing the visitor to use the vehicle. A Temporary Importation Permit (TIP) would be filled in at the border post requesting permission to be allowed to temporarily import the vehicle into Zimbabwe.
Zimra would then process the temporary permit fixing the date on or before which the tourist should remove the goods from Zimbabwe. Such period of temporary importation is limited to 12 months. Within this one-year period a tourist can seek extensions at any Zimra office should he intend to extend the stay in Zimbabwe. The permit should be retained by the visitor and be produced on demand to any Zimra or Police officer.
What if the visitor has difficulty removing the vehicle from Zimbabwe?
If for any reason the visitor is unable to remove the motor vehicle at the expiry date he should report to the nearest Zimra office for guidance. In the event of an accident within Zimbabwe, this should be communicated to the nearest Zimra office as well. If the vehicle cannot be removed by the visitor upon departure, it has to be surrendered unconditionally to the Commissioner. Alternatively, the visitor can pay the duty due and dispose of the vehicle thereafter.
It should be emphasised that failure to adhere to the above conditions will render the vehicle liable to seizure, penalties or even forfeiture to the State. For further information and clarifications please visit your nearest Zimra office or refer to the Customs and Excise (General) Regulations, a statutory instrument that can be purchased from PrintFlow (Private) Limited.
Remember to always collect your ticket after paying the correct fee at a road tolling point.
Article submitted by Zimra's Legal and Corporate Services Division. Their contact details are as given below:
Zimbabwe Revenue AuthorityLegal and Corporate Services Division6th Floor ZB CentreCnr First Street/Kwame Nkrumah AvenueP O Box 4360HarareTel: 04-790811-4Fax: 04-774087E-Mail: pr@zimra.co.zw
Who can be allowed to import such vehicles into Zimbabwe?
Any person who is resident in Zimbabwe is not entitled to import a vehicle under this privilege. Only visitors to Zimbabwe can do so. A visitor is defined in the customs regulations as a "tourist".
The definition states that a tourist means "any person who is not resident in Zimbabwe but travels to Zimbabwe for a period of time specified at the time of his arrival".
The time is always specified by the Department of Immigration when they allow a fixed period for the foreign person to stay in the country. This is endorsed on the tourist's travel document like a passport. This also applies to tourists in transit through Zimbabwe.
A motor vehicle is among other goods that a tourist is allowed to temporarily bring into the country without payment of duty on condition that such goods are removed from Zimbabwe at the end of the visit.
Other goods may be cameras and personal effects for use during a visitor's stay in the country.
A tourist is allowed to bring in a vehicle of the saloon, sedan or station wagon type. He can also import a caravan. In the case of minibuses, such types of vehicles are restricted to those with a seating capacity not exceeding 14 persons including the driver. Goods vehicles (pick-up type) are restricted to those of a gross vehicle weight not exceeding five tonnes.
Any conditions that apply?
The vehicle and any other goods that the tourist imports should be for his personal use. They should not be disposed of or used for trade or commercial purposes. A tourist whose goods are allowed into the country under this temporary importation privilege should adhere to the conditions that apply, as follows.
He should not sell, offer or display them for sale, lease, hire, lend, pledge or in any manner whatsoever, whether gratuitously or otherwise, dispose of any of the goods to any resident of Zimbabwe or any other person without the prior written permission of the Commissioner General of the Zimbabwe Revenue Authority (Zimra) and payment of the full duty based on a value applicable at the time the goods were imported.
Therefore, Zimbabwean residents are not expected to be found driving or being in possession of vehicles brought into the country under visitors' temporary importation privileges.
Should the tourist wish to depart from Zimbabwe for any reason, he has to remove all such goods from Zimbabwe on his departure unless prior written permission of the Commissioner to leave them in Zimbabwe has been obtained.
What documentation is required at Customs?
The visitor is expected to submit proof of ownership or authorisation to use the vehicle in Zimbabwe. This can include a vehicle registration book and/or a letter or affidavit allowing the visitor to use the vehicle. A Temporary Importation Permit (TIP) would be filled in at the border post requesting permission to be allowed to temporarily import the vehicle into Zimbabwe.
Zimra would then process the temporary permit fixing the date on or before which the tourist should remove the goods from Zimbabwe. Such period of temporary importation is limited to 12 months. Within this one-year period a tourist can seek extensions at any Zimra office should he intend to extend the stay in Zimbabwe. The permit should be retained by the visitor and be produced on demand to any Zimra or Police officer.
What if the visitor has difficulty removing the vehicle from Zimbabwe?
If for any reason the visitor is unable to remove the motor vehicle at the expiry date he should report to the nearest Zimra office for guidance. In the event of an accident within Zimbabwe, this should be communicated to the nearest Zimra office as well. If the vehicle cannot be removed by the visitor upon departure, it has to be surrendered unconditionally to the Commissioner. Alternatively, the visitor can pay the duty due and dispose of the vehicle thereafter.
It should be emphasised that failure to adhere to the above conditions will render the vehicle liable to seizure, penalties or even forfeiture to the State. For further information and clarifications please visit your nearest Zimra office or refer to the Customs and Excise (General) Regulations, a statutory instrument that can be purchased from PrintFlow (Private) Limited.
Remember to always collect your ticket after paying the correct fee at a road tolling point.
Article submitted by Zimra's Legal and Corporate Services Division. Their contact details are as given below:
Zimbabwe Revenue AuthorityLegal and Corporate Services Division6th Floor ZB CentreCnr First Street/Kwame Nkrumah AvenueP O Box 4360HarareTel: 04-790811-4Fax: 04-774087E-Mail: pr@zimra.co.zw
Source - Byo24News
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