TAX MATTERS: Government technically ‘withdraws’ duty rebate for returning students

THE country generally provides importation relief to immigrants covering returning residents and students as well as expatriates and non-residents taking up employment in Zimbabwe.
The relief enables these people to import their personal possessions including non-commercial motor vehicle free of duty or at reduced duty rate. However, in recent times there has been a surge in abuse of the relief especially that meant for returning students through diversion to third parties not entitled to the relief.

Third parties would then import motor vehicles, particularly those of high value without having to pay duty, while the students would be rewarded for the use of their names and credentials. This abuse has caused the government to enact a law dealing with this to minimise loss of r