The Voluntary Disclosure programme that is running between July 2018 and December 2018 can be utilised to formalise any irregularities relating to the Customs and Excise provisions. ZIMRA has records of cases of importations that were made in terms of the Immigrants Rebate.
It is against this backdrop that the Authority is encouraging any individuals who have either knowingly or unwittingly committed or omitted acts that are against the provisions of the rebate to voluntarily disclose such acts.
Common offences under
False claim of the Immigrants Rebate
The Immigrants’ Rebate is designed to cater for people who will be bringing their personal goods that they would have acquired during their stay outside Zimbabwe. It is an offence for such individuals to falsely claim ownership of any goods for purposes of unduly utilising the rebate.
There have been cases of importers conniving with individuals who would have been out of the country for more than two (2) years to import goods, especially vehicles on their behalf. ZIMRA will have granted the rebate owing to its inability to determine the falsehoods.
The owners of the goods/vehicles take over the vehicles immediately after clearance. In some cases the owners change the ownership of the vehicle while in some cases the vehicles remain in the names of the importers who would have falsely claimed ownership of the goods and falsely claimed the rebate.
If the owners of the vehicles voluntarily disclose the false claim of the rebate they will be required to pay the duty that was rebated at the time of entry plus a 10% interest per year. Penalties that would otherwise be levied will be waived.
Immigrants departing from Zimbabwe before expiry of two (2) years form date of immigration
The Immigrants Rebate is designed to cater for people who will be bringing their personal goods that they would have acquired whilst resident outside Zimbabwe. Such individuals are expected to remain in Zimbabwe since they will have immigrated. However, there are cases where such immigrants decide to depart from Zimbabwe for one reason or another within 2 years from the date of importing the goods. Such departure will be at variance with one of the conditions for granting the rebate which states that the importer should not emigrate within the first 2 years from the date of being granted the rebate.
Where such individuals voluntarily disclose the irregularity they will be expected to pay the duty in respect of the importation and, interest calculated at 10% per annum. In determining the duty due, ZIMRA will pro-rata the rebated duty on the basis of the time spent in Zimbabwe as a ratio of the two (2) years that are mandatory. Non-resident importers can appoint a resident representative to render the disclosure on their behalf.
Immigrants departing from Zimbabwe for a continuous period of more than 6 months within 2 years from the granting of the rebate
The immigrants rebate regulations provide thatan individual who has been granted the rebate shall not depart from Zimbabwe for a continuous period of six (6) months or more within the first (two)2 years after the grant of the rebate. Where individuals have emigrated in breach of the stated condition they can utilise the Voluntary Disclosure facility to pay the duty due without paying any penalties. In determining the duty due ZIMRA will consider the date of departure and pro-rata the duty that was rebated having considered the number of days that the immigrant will have spent in Zimbabwe before their departure for the continuous period of 6 months or more.
What would happen if one does not disclosure the above
In the absence of the disclosure and if such offence is dictated by ZIMRA the goods will be subject to seizure and forfeiture and may be released upon payment of duty, interest and penalty
For more information, please approach your nearest ZIMRA Office.
Disclaimer This article was compiled by the Zimbabwe Revenue Authority for information purposes only. ZIMRA shall not accept responsibility for loss or damage arising from use of material in this article and no liability will attach to the Zimbabwe Revenue Authority. To contact ZIMRA: WhatsApp line : +263 782 729 862 Visit our website : www. zimra.co.zw Follow us on Twitter : @Zimra_11 Like us on Facebook : www.facebook.com/ZIMRA.11 Send us an e-mail : [email protected]/[email protected] Call us (Head Office) : 04 –758891/5; 790813; 790814; 781345; 751624; 752731 e-TIP : <http://ecustoms.zimra.co.zw/etip/>
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