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Goods that are donated to and imported by associations and organisations in Zimbabwe involved in charitable or welfare work may come into the country duty free and Value Added Tax (VAT) free in terms of Section 124 of the Customs and Excise (General) Regulations published in Statutory Instrument 154 of 2001.

Organisations eligible to enjoy the rebate

Organisations and associations involved in charitable or welfare work and registered with the responsible authority being the Department of Social Services falling 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.

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 and minibuses; 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 and concrete mixers, and motor cycles;

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;

Full description of the goods in respect of which a rebate is sought

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 General of Zimra and the payment of duty as maybe due

Any other details required by the Commissioner General

It is important to note that the above documents 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 Zimra Commissioner General.

How are the Goods Cleared?

The goods should be cleared at the Zimra 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.

Goods imported under this rebate should not be disposed of within 10years of the date of their entry under the 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 five years.

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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