Zimbabwe

Direction: goods imported into Zimbabwe by travellers (returning residents, tourists/visitors, immigrants and diplomats; crew members excluded). Two components per ZIMRA. (1) Total Rebate: granted on all used personal effects — used clothes and toilet requisites, excluding articles such as radios and cameras. (2) Partial Rebate: granted once a month, on the traveller's first entry into Zimbabwe in that calendar month, subject to conditions: goods properly declared; not for resale or of a commercial nature; value not exceeding US$200; alcoholic beverages not more than 5 litres of which not more than 2 litres may be spirits, and the traveller is 18 years or above; the traveller is not a crew member; and the goods exclude blankets, refrigerators, laundry soap, cooking oil, stoves, beds, mattresses, flour, maize meal, sugar, meat, fish, powdered milk, yoghurt, cheese, eggs, corn puffs, jam and honey. ZIMRA's worked example: goods worth $610 of which $360 qualify — rebate $200, excess $160, duty at 40% = $64; excluded items (e.g. stoves) are dutiable on full value. ZIMRA states eligible travellers include returning residents, tourists/visitors, immigrants and diplomats.