Tax Update
What is a travellers’ rebate?

What is a travellers’ rebate?

This is a personal allowance that is granted to a returning resident who is importing goods into the country for personal use only. The personal rebate is currently at K300, 000.

Who is entitled to a personal rebate?
A returning resident is allowed a personal rebate; If he/she has been out of the country for more than 24 hours and the goods imported are for personal use only. Upon calculation, if it is found that after the personal rebate is granted and the remaining value of the goods is less than K10, 000.00 the importer would be required to pay only 30% of the value of the goods.

 If after the rebate is given the value of the goods is greater than K10, 000.00, the returning resident would be required to pay duty as specified in the Customs & Excise Order.
For instance, if one’s goods value is K307, 500, the taxable value will be calculated as follows:

  • Total value K307, 500
  • Rebate      K300, 000
  • Difference  K7, 500
In this case, the importer would only be required to pay 30% of K7, 500 which is K2, 250. If goods were worth K314, 450, taxes due would be calculated as follows:
  • Total value K314, 450
  • Rebate      K300, 000
  • Difference  K14, 450
The returning resident would only be expected to pay normal rates of duty (on the difference-K14, 450) as specified in the Customs & Excise Tariff Order.
When two persons are traveling together as a family (husband and wife including children) each one of them is allowed K300, 000 rebate. The total rebate for a family is, therefore, deducted from the total value of the goods.

Does personal rebate apply on gifts or goods carried on behalf of other persons or organizations
Gifts given or imported by individuals or organizations are, by law, dutiable. When one imports or receives a gift, one must ensure that he/she provides for payment of duty. Rebate also does not apply on unaccompanied goods.
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