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Did you know that goods that are donated to and imported by associations and organisations in Zimbabwe which are involved in charitable or welfare work may come into the country duty free and VAT-free in terms of Section 124 of the Customs and Excise (General) Regulations. Those eligible to enjoy the rebate are organisations and associations that are involved in charitable or welfare work and registered with the responsible authority being the Department of Social Services which falls under the Ministry of Labour and Social Services.

These organisations should be registered under the Private Voluntary Organisations (PVO) Act [Chapter 17:05] and be in possession of a PVO Number.

NB Religious church organisations are not automatically charitable or welfare organisations. In terms of the said Act, religious organisations are excluded from registration but they may register development arms within the religious organisation for the purposes of charity or welfare work. As such applications, together with the copies of the Constitution, Curriculum Vitae of each member of the Executive Committee or Board, and cleared fingerprints of same should be directed to the respective District Offices of the Social Services Department in the areas that they intend to operate in where PVO Form 1 and PVO Form 2 will be required to be completed.

Type of goods that qualify

All goods provided they are fully donated;

Vehicles such as passenger type, commonly known as sedans and station wagons; passenger carrying vehicles such as buses, minibuses and the like; and other goods carrying vehicles.

Exclusions

The rebate of duty does not apply in the following circumstances:

Goods purchased from funds obtained from local banking institutions or from local branches of banking institutions registered and operating in Zimbabwe whether or not the funds were donated unless there is proof that the funds were deposited into local banking institutions from a foreign source in order to purchase goods for the use of the charitable organisation;

Second hand or used motor vehicles;

Road tractors (“horses” for pulling trailers), agricultural tractors, special purpose motor vehicles such as works trucks, concrete mixers, and motor cycles; and

New clothing, new shoes and new bed linen.

Application procedure

Prior to importation of the donated goods, the organisation or association should submit an application, at the nearest ZIMRA office with written particulars of:

The objects of the association or organisation;

the goods in respect of which a rebate is sought, which is the full description of the goods;

the use to which the goods are to be put;

evidence of the donation, this could be in the form of a certificate of donation;

evidence of purchase of goods by a foreign organisation which is donating the goods; a declaration to the effect that the goods are being imported solely for the purpose of furthering the objectives of the association or organisation;

an undertaking that the goods will not be sold or be disposed of in Zimbabwe without the prior written permission of the Commissioner and the payment of such duty as maybe due; and

any other details required by the Commissioner.

Please note that the above should be accompanied by the certificate of registration with Social Services Department. The document containing the objectives of the association or organisation, maybe in the form of a trust deed or constitution or any other document that creates the particular organisation or association. Upon fulfilling the above conditions, a rebate letter will be issued by the Commissioner.

How are the goods cleared?

The goods should be cleared at the Customs office through which the goods are imported. However clearance should be done through a ZIMRA registered clearing agent and all the documents required should be attached.

Please Note:

With effect from the February 12, 2016 an import licence should be produced if second hand clothing, second hand shoes, blankets and other related products are to be imported. Goods imported under this rebate should not be disposed of within ten years of the date of their entry under such rebate except with the written permission of the Commissioner General of ZIMRA and payment of the duty due. Any contravention of the requirements may result in the seizure of the goods and the organisation or association may be disqualified from enjoying the rebate of duty on future importations for a period of 5 years.

Report corrupt activities anonymously by calling:

Toll Free 0800 776 748

Toll Free Econet Line 0808 190

Toll Free Telecel Line 0732 880 880

Whats-App 0772 135 690

E-Mail: [email protected]

Please note that the toll free hotline is managed by an independent service provider.