HelloMukoma

I received 5 shirts from the UK clearly market that they are a present for Xmas and guess what our bankrupt Zimra decide to charge duty on the 5 shirts which qualifies for a $50 gift rebate. Ended up paying some $50 to have my gift released from the Bulawayo airport. I am not sure if I was not extorted by Zimra. To cap it off, I had to pay DHL Zimbabwe $25 to collect the parcel.

Zimra gives a good explanation of how someone can be granted a rebate of duty in respect of a bona fide gift that is sent to you for your personal use? The gift rebate shall cover only goods with a total value for duty purposes (VDP) not exceeding US$75.00. The rebate referred to above shall be allowed to any individual or family only once during a period of 30 days.

If goods so received are an unsolicited gift sent to you by someone from outside the country, a duty-free concession known as gift rebate of US$75 is granted. What this means is that, if the total Value for Duty Purposes (VDP) does not exceed US$75, you will not be required to pay any duty. If the value exceeds US$75, you will be required to pay duty on the excess amount. The VDP consists of the cost of the items, the postage, insurance and packing (where applicable).

Take an example of a gift consignment made up of toys, baby clothes and lotions that were bought for US$100.00 and postage and insurance from the country of export to a local office amounting to US$20.00. The purchase price of US$100.00 is added to the postage and insurance cost of US$20.00, in order to arrive at a Customs value of US$120.00. Deduct a duty free allowance of US$75.00 from US$120.00. Customs Duty is then levied on this residual amount (balance) of US$45.00 at the appropriate rate.