Commercial goods may be temporarily imported free of duty. Section 124 of the Customs and Excise Act, Chapter 23:02, provides for temporary importation of goods without payment of duty.
The provision facilitates free and temporary movement of goods across borders without the payment of duty in order to facilitate trade and create opportunities for economic development.
What are the conditions under this facility?
Goods should be intended for temporarily importation into Zimbabwe for a period not exceeding 12 months.
Importation should be guaranteed by an Insurance Company, Commercial Bank or be under cover of a cash deposit.
For hired goods, duty is payable on hire charges at the time of entry.
The imported goods must be exported within the fixed period or any other period fixed by the Commissioner subject to a limit of 12 months.
What goods are excluded from the facility?
Goods intended for importations for a period exceeding twelve months.
Goods that do not bear identifying marks or serial numbers
Which importations are covered under ATIP?
Show stands, display material, for shows, exhibitions and demonstration purposes
Equipment for Entertainment Purposes
Hired vehicles including Aircraft
Books sent by International libraries to a person resident in Zimbabwe for reference and return
Importation of Scientific Equipment: Academic Material and Professional Equipment. (Scientific equipment is defined as “instruments, apparatus and machines and accessories used for purposes of scientific research or education”.)
What happens on expiry of the validity period of ATIP?
Before 12 months
An extension may be granted on request.
(a) For Goods on hire – Hire charges to be paid to cover extension period.
(b) For goods requiring licences — extension may be granted provided a licence is obtained to cover the extension period.
After 12 months
Goods should be entered for consumption.
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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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