eBusiness Weekly
Temporary Export Permit (TEP) is a customs document issued to exporters of vehicles regardless of their value for personal purposes such as repairs pending re-importation. This document dispenses of the need for exporters to secure exchange control documents such as the CD1 form, which is ordinarily required on exportation of goods with a value exceeding $2 000.
Who is eligible for the Temporary Export Permit (TEP)?
- Exporters who intend to export private vehicles for the purpose of holiday and repairs.
What are the conditions of Temporary Export Permit?
- Motor vehicle should be identified to the satisfaction of the Zimra Officer.
- Exporter is required to fill in the TEP document, the full detail of the description and specifications of the vehicle to be exported such as make, model, year, colour, chassis number and engine numbers of the motor vehicle.
What are the relevant documents required?
- Completed Temporary Export Permit in duplicate.
- Passport or travelling document for the traveller.
- Vehicle registration book.
- Authority from the financing bank/company if vehicle is on hire purchase or if owned by employer.
- Written authority from the owner signed before the Commissioner of Oath/Police if vehicle is not registered in driver’s name.
- Zimbabwe Police clearance certificate and
What do you benefit from having a Temporary Export Permit?
- On re-importing the vehicle, vehicles on TEP are not liable to customs duties and taxes, thus temporary exported vehicles are exempt from paying duty provided they have not been repaired.
- It is also the basis on which a Zimbabwean registered vehicle can be allowed to be temporarily imported in a foreign country without payment of duty.
- It offers a permanent record at the port of exit for the vehicle (requirement of Vehicle Theft Squad) which can be utilised in investigation cases where vehicles are stolen whilst outside the country.
Procedure that you follow on re-importation
- Importer presents vehicle documents and the TEP to the ZIMRA Officer for the calculation of road access fee and payment thereof.
- Importer completes a declaration form indicating the goods that the importer purchased out of the country, including any repairs made to the vehicle.
NB: It is at this particular point that you indicate the value of any repairs or any modifications, you maybe rebated if the value of repairs of your vehicle are within the stipulated rebate amount. If the amount is above the rebate value, you will be required to pay duty on excess.
After meeting the above customs procedures, importer must surrender the TEP to the Zimra officer at the search bay while waiting for final clearance and permission to proceed out of the border.
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/
