The Zimbabwe Revenue Authority (ZIMRA) has announced a flexible customs administration mechanism that will allow Zimbabweans returning from South Africa amid anti-immigrant tensions to bring personal belongings into the country duty-free, while introducing stricter verification measures to prevent abuse of the facility.
In a public notice, ZIMRA said the Ministry of Finance, Economic Development and Investment Promotion had approved the temporary arrangement to facilitate the clearance of returning Zimbabwean residents.
The authority said the mechanism 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 arrangement, returning residents will be allowed to import personal effects such as clothing, furniture, kitchen utensils and other household goods without paying customs duty.
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Those returning with pre-owned business or capital goods, including computers, furniture, equipment and tools previously used in their businesses, may also qualify for a rebate, provided they can produce proof of ownership of both the business and the goods.
ZIMRA also said each returning resident may import one motor vehicle under duty suspension, subject to the conditions set out in Statutory Instrument 10 of 2022. However, Value Added Tax (VAT) will remain payable on the vehicle.
To safeguard the facility, customs officials will conduct interviews and documentary verification to confirm that applicants are genuine returning residents.
The authority said passports and travel records will be carefully examined to assess travel frequency and patterns in order to distinguish bona fide returnees from frequent cross-border traders.
According to ZIMRA, the verification measures are intended to prevent abuse of the concession while ensuring that Zimbabweans returning from South Africa can clear their belongings more easily.
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