Zimbabwe Taxes:Calculation of Duty on Importation of Private motor vehicles

Calculation of Duty on importation of private motor vehicles and suspension of duty on Motor Vehicle imports by the physically handicapped persons, The duty to be paid on importation of motor vehicles into Zimbabwe is based on the Cost, Insurance and Freight (CIF) value plus other incidental charges and expenses incurred in the purchase of the vehicle and its subsequent transportation up to the first point of entry into Zimbabwe. This CIF value and the other charges constitute what is known as the Value for Duty Purposes (VDP).



Such other charges include, inter alia, and where applicable: · Port handling charges, e.g. at Durban Port, Walvis Bay, Beira, Dar es Salaam; ·

Storage charges; and · Any other special handling fees, if not already included in the CIF Value. The charges that are levied are Customs duty, Surtax and Value Added Tax (VAT). Surtax is only charged on passenger type motor vehicles that are more than five (5) years old at the time of importation. Please note that both Customs duty and Surtax (where applicable) are calculated on the Value for Duty Purposes (VDP).

VAT is calculated on the total of VDP plus the calculated Customs duty payable. This value is known as the Value for Tax Purposes (VTP). Passenger motor vehicles more than five years old are charged surtax at a rate of 35%. Below is a table showing examples of how to calculate duty payable on the most commonly imported private motor vehicle types using arbitrary CIF values. **NB: All values are in USD

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	6 000	_	6 000	@40% = 2 400	_	8 400	@ 15% =1 260	3 660
2005 Sedan/Station Wagon	1495cc	4 000	1 200	5 200	@ 40% = 2 080	@ 35% = 1 820	7 280	@ 15% = 1 092	4992.00
2001 Sedan/Station Wagon	1800cc	5 000	900	5 900	@ 40% = 2 360	@ 35% = 2065	8 260	@ 15% = 1 239	5 664
2012 Sedan/ Station Wagon	3000cc	10 000	600	10 600	@ 40% = 4 240	_	14 840	@ 15% = 2 226	6 466
2004 Pick -up truck	Payload of up to 800kg	3 000	1 000	4 000	@25% =1 000	-	5 000	@ 15% = 750	1 750
2005 Pick -up truck	Payload more than 800kg but not exceeding 1400kg	4 000	1 200	5 200	@40% = 2 080	-	7 280	@ 15% = 1 092	3 172
2002 Pick- up truck	Payload more than 1400 kg but with a gross vehicle mass of less than 5 tonnes	7 000	1 500	8 500	@40% = 3 400	-	11 900	@15% = 1 785	5 185
2007 Double Cab	2500cc	7 000	1 500	8 500	@60% = 5 100	-	13 600	@15% = 2 040	7 140