What is an inheritance rebate?

An inheritance rebate is a waiver of the duty payable on inherited goods imported from outside Zimbabwe.

Who is entitled to the inheritance rebate?

Persons residing in Zimbabwe who have inherited goods, upon the death of a person, as a result of a bequest made by the deceased or as a result of intestacy of that person.

Definitions

Bequest: Property inherited by way of a will

Intestacy: Property inherited outside a will of the deceased or where there is no will at all

On what Goods?

Used personal and household goods

One motor vehicle or one motorcycle

Conditions for granting the rebate:

A certified copy of the death certificate should be produced

In case of a bequest, the importer should give proof of the bequest in the form of an officially or notarially certified copy of the Will

In case of an intestacy, the importer should give proof by way of a certificate issued by an official of a duly constituted court of the country where the deceased died and which lists the property as being that of the deceased

In both cases mentioned above, the importer should give a certificate to the effect that the goods are for his/her own use and that the goods will not be sold or otherwise disposed of by him/her within 12 months of the date of their importation

No persons to whom this rebate of duty has been granted shall sell, offer to sell, lease, hire, lend, pledge or dispose of, in any manner whatsoever, these goods within 12 months of the date of entry under rebate without prior permission from the Commissioner

The rebate shall not apply to the following:

Vehicles designed for transportation of 15 or more people including the driver

Vehicles whose gross weight exceeds five tonnes

New and unused goods

Please note that if one person is entitled to more than one vehicle, it means that only one vehicle would qualify under the inheritance rebate and the rest would attract customs duty at the applicable rates.

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.

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