By Aldridge Dzvene
HARARE – The Government has approved a Flexible Customs Administration Mechanism to facilitate the clearance of Zimbabweans returning home from South Africa, in a move aimed at easing the repatriation process while maintaining customs compliance.
In a public notice, the Zimbabwe Revenue Authority (ZIMRA) said the Ministry of Finance, Economic Development and Investment Promotion had authorised the implementation of the new arrangement, which complements the existing legal framework governing returning residents under Section 105 of the Customs and Excise (General) Regulations and Statutory Instrument 10 of 2022.
Under the new mechanism, returning Zimbabweans will be allowed to import their personal effects duty-free. These include clothing, furniture, kitchen utensils and other household goods that have been used by the returning resident.
The facility also provides a rebate on pre-owned business or capital goods previously used by the returning resident. Eligible items include computers, office furniture, equipment and tools, subject to proof of ownership of both the business and the goods.
In addition, each returning resident will be permitted to import one motor vehicle under duty suspension in accordance with the provisions of Statutory Instrument 10 of 2022. However, Value Added Tax (VAT) will remain payable on the imported vehicle.
To safeguard the integrity of the facility, ZIMRA said customs officials will conduct detailed interviews and verify supporting documentation to confirm the status of bona fide returning residents and prevent abuse of the arrangement by cross-border traders.
The Authority added that passports and travel records will be scrutinised to assess travel frequency and patterns, enabling customs officials to distinguish genuine returning residents from frequent cross-border traders.
The flexible customs administration mechanism is expected to ease the reintegration of returning Zimbabweans while ensuring compliance with the country’s customs laws and protecting the facility from misuse.
