TAX MATTERS: Duty waiver on vehicle imports for people with disabilities

SUSPENSION of duty is the waiver of customs duty and surtax. Value Added Tax (VAT) is payable at a rate of 14.5% based on the value of a motor vehicle plus freight, insurance and any other charges incurred before delivery of the vehicle to Zimbabwe.
In terms of the Section 120 of the Customs and Excise Act (Chapter 23:02), as read with Statutory Instrument 257 of 2003 and Statutory Instrument of 101 of 2011, a person living with disabilities can import one passenger or one light commercial motor vehicle without payment of the applicable duty and surtax.

This is subject to the Zimbabwe Revenue Authority (Zimra) Commissioner being satisfied that the vehicle is to be used for the benefit of that person; or with a physical disability that is not temporary — if the vehicle has automatic transmission and additionally, or alternatively, special controls that render it suitable for use by that person, and the Commissioner being satisfied that the vehicle is to be used by that person; or with any physical disability that impedes his personal mobility and is not temporary, whether or not the vehicle is of a description referred to above as long as the vehicle is to be used by that