Key Import Guidelines:
- Vehicle Age Restrictions: A maximum vehicle age of 10 years from the date of manufacture is in effect. An import license from the Ministry of Industry and Commerce is required for vehicles older than 10 years.
- Trucks: Commercial vehicles, including haulage trucks, tractors, and other specialized vehicles used in mining and construction, are exempt from age restrictions.
- Steering Position: Both Right-Hand Drive (RHD) and Left-Hand Drive (LHD) vehicles are allowed for import into Zimbabwe.
- Mandatory Inspection: Vehicles must undergo a compulsory pre-shipment inspection for roadworthiness. Since June 2022, the Zimbabwean Ministry of Industry and Commerce has appointed EAA (East Africa Automobile Services) as an accredited inspection company for a Pre-shipment Verification of Conformity (PVoC) program. A certificate from EAA is required upon arrival at the Zimbabwean border. JEVIC (Japan Export Vehicle Inspection Center) is a well-known company that performs these pre-shipment inspections and has a working relationship with EAA. A pre-shipment inspection certificate from an accredited body is crucial to avoid penalties.
Shipping Information:
- Destination Port: The primary port of entry is Durban Port, South Africa, followed by overland transport to Zimbabwe.
- Primary Shipping Method: RoRo (Roll-on/Roll-off) is the most common method, with transit times of approximately 24-34 days.
- Shipping Schedule: Weekly sailings are available.
Primary Documentation Required:
- Tax Invoice
- Bill of Lading
- Freight Invoice
- Road Manifest (usually provided by a clearing agent)
- EAA Certificate of Conformity
- Passport and Residence Permit (if applicable)
- Registration book (for used vehicles)
Duties and Taxes Calculation:
Customs Duty and VAT are calculated based on the Cost, Insurance, and Freight (CIF) value. This value includes the following:
- Purchase Invoice
- Bill of Lading
- Insurance statement
- Port charges (e.g., Durban)
- Storage charges
- Customs clearance charges
- Freight charges to the Zimbabwe border
Tax Rates:
- Customs Duty: This ranges from 25% to 40% of the CIF value, depending on the vehicle's engine size and type.
- Import Duty: The standard import duty is typically around 20% for most vehicles.
- Value Added Tax (VAT): A standard 15% VAT is applied to the total of the CIF value, customs duty, and any other applicable taxes.
- Surtax: A 25% surtax is imposed on vehicles older than 5 years, based on the CIF value.
- Carbon Tax: A flat fee determined by the vehicle's engine capacity is also applied.
Tax Exemptions Available for:
- Returning Residents: Zimbabwean nationals who have resided abroad for over 24 months may be eligible for a rebate of duty.
- Physically Handicapped Persons: Individuals with a physical handicap may be exempt from customs duty, but VAT is still applicable.
- Temporary Import Permits: Non-residents temporarily importing vehicles may be exempt from import duties and taxes.
Ensuring adherence to these guidelines and having accurate documentation facilitates a seamless car import process into Zimbabwe. Please note that regulations can change, and it is always advisable to consult the latest information from the Zimbabwe Revenue Authority (ZIMRA) or a reputable clearing agent.