The rates of customs duty as at 1 September 2015, for passenger motor vehicles, double cabs and single cabs and panel vans of a payload exceeding 800kg but not exceeding 1400kg are 40%, 60% and 40%, respectively.
Surtax was increased from 25% to 35%, with effect from 1 September 2015. The rate of VAT is currently 15%.
Duty is charged on the Value for Duty Purposes (VDP) which is the Cost, Insurance and Freight (CIF) value plus other costs expended up to the first port of entry into Zimbabwe. Such other costs include port handling charges, storage charges and any other special handling fees, if not included in the CIF value.
Surtax is charged on passenger motor vehicles which are more than 5 years at the time of importation.
VAT is levied on the Value for Tax Purposes (VTP), which is the total of the VDP and the calculated customs duty.
ZIMRA carries out physical examination of the imported vehicles and may accept or reject the values so declared and make an independent determination.
EXAMPLE:
Mazda Axela.
Year of manufacture is 2000.
Engine capacity is 1500cc
CIF value plus other incidental costs up to first port of importation is $2100. If ZIMRA agrees with this value, it is taken as the CIF value.
VDP = $2100
Duty = 40% x $2100 = $840
Surtax = 35% x $2100 = $735
Value of Tax Purposes (VTP) = $2100 + $840 = $2940
VAT = 15% x $2940 = $441
Total Payable = (Duty + Surtax + VAT) = $2016
The table below shows the calculation of the amounts payable in different cases.
|
Year of Manufacture/Type of vehicle |
Engine Capacity/Payload |
CIF Value $
|
Other Charges $
|
VDP $
|
Duty $
|
Surtax $
|
VTP $
|
VAT $
|
Total amount payable $
|
|
2012 Sedan/ Station Wagon |
1495cc |
6000 |
_ |
6000 |
@40% = 2400 |
_ |
8400 |
@ 15% =1260 |
3660 |
|
2005 Sedan/Station Wagon |
1495cc |
4000 |
1200 |
5200 |
@40% = 2080 |
@35% = 1820 |
7280 |
@ 15% = 1092 |
4992 |
|
2001 Sedan/Station Wagon |
1800cc |
5000 |
900 |
5900 |
@40% = 2360 |
@35% = 2065 |
8260 |
@ 15% = 1239 |
5664 |
|
2011 Sedan/ Station Wagon |
3000cc |
10000 |
600 |
10600 |
@40% = 4240 |
_ |
14840 |
@ 15% = 2226 |
6466 |
|
2004 Pick -up truck |
Payload of up to 800kg |
3000 |
1000 |
4000 |
@25% = 1000 |
- |
5000 |
@ 15% = 750 |
1750 |
|
2005 Pick -up truck |
Payload more than 800kg but not exceeding 1400kg |
4000 |
1200 |
5200 |
@40% = 2080 |
- |
7280 |
@ 15% = 1092 |
3172 |
|
2002 Pick- up truck |
Payload more than 1400 kg but with a gross vehicle mass of less than 5 tonnes |
7000 |
1500 |
8500 |
@40% = 3400 |
- |
11900 |
@ 15% = 1785 |
5185 |
|
2007 Double Cab |
2500cc |
7000 |
1500 |
8500 |
@60% = 5100 |
- |
13600 |
@ 15% = 2040 |
7140 |
|
2012 Sedan/ Station Wagon |
1495cc |
6000 |
_ |
6000 |
@40% = 2400 |
_ |
8400 |
@ 15% = 1260 |
3660 |
Source
“Duty calculations for Passenger Motor Vehicles”, viewed 11 September 2015, http://www.zimra.co.zw/index.php?option=com_content&view=article&id=1790&Itemid=206
