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Returning residents

Many have asked questions about returning resident status and importation of goods and vehicles. The following question, and its answer from ZIMRA might help:

 

Question:

I am returning to Zimbabwe after spending nine years outside the country. I am a returning resident and hold an Irish passport. I will be bringing a container with my personal effects and a vehicle. Will I need to pay duty on these as a returning resident?.

 

Answer:

Definition of an immigrant (generally regarded as returning resident)

Means any person who enters Zimbabwe:-

a)    To take up employment or permanent residence; or

b)    As a visitor but remains to take up employment or permanent residence; or

c)    as a diplomat but remains to take up employment or permanent residence

or attending any educational institution.

d)    For the purpose of attending any educational institution;

e)    A person who has previously resided or been employed in Zimbabwe who is returning to Zimbabwe permanently after having resided outside Zimbabwe for not less than two years  or any other shorter period as may be approved by the Minister of Finance.

  • The goods being brought into the country must have been owned by the returning resident at the time of arrival into the country.
  • The goods should be for personal use and not to be used for trade or commercial purposes
  • Any goods brought in under rebate should not be disposed of for a period of two years and the resident is not to leave the country in the two years following their arrival into the country. In the event that they want to permanently relocate to another country during that period they should notify ZIMRA so that they either pay their rebated duties or that they export the goods that were brought in under rebate.

 

ADDITIONAL REQUIREMENTS

The immigrant should

  • Have their passport endorsed “Accepted returning resident” by Immigration
  • They should have their contract of employment if they were employed prior to their returning to Zimbabwe.
  • They should have their termination letter of employment from their employer, this is a must.
  • They can also bring their tax returns for their last two years of employment, their tax return for when employment is terminated and pay slips for the last two years.
  • If it is a student they should bring their certificate of successful completion or a transcript if the certificate is not available.
  • If importing a motor vehicle all the above still stand but then they should also bring the registration book of the motor vehicle as well as the invoice for the motor vehicle when it was purchased.

Goods imported for commercial or trade do not qualify for this rebate.


Source: ZIMRA (www.zimra.co.zw/)