1.3 Zimbabwe Customs Information | Digital Logistics Capacity Assessments

Duties and Tax Exemption
Customs Clearance

Duties and Tax Exemption

For contact information regarding government custom authorities, please see the following link: 4.1 Zimbabwe Government Contact List

Emergency Response

[Note: This section contains information which is related and applicable to 'crisis' times. These instruments can be applied when an emergency is officially declared by the Government. When this occurs, there is usually a streamlined process to import goods duty and tax free.]

Agreements / Conventions Description	Ratified by Country?
WCO (World Customs Organization) member	Yes
Annex J-5 Revised Kyoto Convention	Yes, 10 February 2003
OCHA Model Agreement	No
Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)	No
Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)	COMESA and SADC

Exemption Regular Regime (Non-Emergency Response)

[Note: This section should contain information on the usual duties & taxes exemption regime during non-emergency times, when there is no declared state of emergency and no streamlines process (e.g. regular importations/development/etc.).]

ZIMRA (Zimbabwe Revenue Authority) is a department within the Ministry of Finance.
ZIMRA uses the automated ASYCUDA ++ computerised tariffing system which is in line with the International harmonised tariff system.
Humanitarian Aid is covered under section 122 of the general Customs and excise regulations.
This act can be purchased on CD from ZX net. Contact details: 263-4-751921 / 753334 or from Government printers.

Please see the ZIMRA Asycuda manual

Organizational Requirements to obtain Duty Free Status
United Nations Agencies
UN agencies do not need to register with Ministry of Public Service Labour and Social Welfare; their operations are generally governed by an LOU or MOU with the government. Issues relating to duty rebates are usually spelt out in the MOU or LOU with government
Non-Governmental Organizations
For an organisation to be classified as an NGO or voluntary/charitable or church organisation, it must register with the Ministry of Public Service Labour and Social Welfare. The organisation may then use its status as a registered humanitarian entity to apply for rebate of duty for its importations to ZIMRA. Organisations whose operations are not registered with MPSLSW do not qualify to apply for rebate of duty.

Exemption Certificate Application Procedure

Duties and Taxes Exemption Application Procedure
Generalities (include a list of necessary documentation)
Organisations registers itself with Min of Public Service Labour and Social Welfare, at Compensation House, Contact Mr Masanga on +263(04)798537/60
Process to be followed (step by step or flowchart)
Organisation writes a letter to Mr Masanga, Perm Sec, MPSLSW, requesting registration with MPSLSW as an NGO, Voluntary/Charitable or Church organisation Above letter must give indications on funding, programme objectives, targeted recipients and areas of operation MPSLSW will respond to letter within a week, requesting any added information or giving an approval/disapproval of application If approved, the letter of approval from MPSLSW will need to be attached to rebate of duty applications made to ZIMRA as this is proof of registration and basis on which duty rebate is given.

Exemption Certificate Document Requirements

mDuties and Taxes Exemption Certificate Document Requirements (by commodity)
	Food	NFI (Shelter, WASH, Education)	Medicines	Vehicle & Spare Parts	Staff & Office Supplies	Telecoms Equipment
Invoice	Yes, 1 copy, applies to UN and NGOs	Yes, 3 copies, applies to UN and NGOs	Yes, 3 copies, applies to UN and NGOs	Yes, 3 copies, applies to UN and NGOs	Yes, 3 copies, applies to UN and NGOs	Yes, 3 copies, applies to UN and NGOs
AWB/BL/Other Transport Documents	No	Yes, original and 3 copies	Yes, original and 3 copies	Yes, original and 3 copies	Yes, original and 3 copies	Yes, original and 3 copies
Donation/Non-Commercial Certificates	No	Yes, original and 3 copies	Yes, original and 3 copies	Yes, original and 3 copies	Yes, original and 3 copies	Yes, original and 3 copies
Packing Lists	No	Yes, original and 3 copies	Yes, original and 3 copies	Yes, original and 3 copies	Yes, original and 3 copies	Yes, original and 3 copies
Other Documents	Food Import Permit issued by MoA	C152 authorised by MoFA	C152 authorised by MoFA	C152 authorised by MoFA	C152 authorised by MoFA	C152 authorised by MoFA
Additional Notes
Food import permit issued by Ministry of Agriculture. Form C152 must be submitted to Ministry of Foreign Affairs together with other highlighted documents then stamped for approval by MoFA before being submitted to ZIMRA for their stamp as well. The above applies to both UN agencies and NGO’s. Attached is the import permit procedure for food commodities.

Customs Clearance

General Information

Customs Information
Document Requirements	Transport Manifest, Consignment note, Loading slip, Export Permits, Export Bill of Entry, Phytosanitary Certificates, and Commercial Invoice Documents required from importer would be GMO certificate, Plant Permit, Import Permit, Import Bill of Entry and ZIMRA rebate letter.
Embargoes	Dependent on commodity type and set by the regulatory Ministry e.g. Ministry of Agriculture for agricultural products Ministry of Health & Child Welfare for medicines Ministry of Defence for arms
Prohibited Items	Dependent on commodity type and set by the regulatory Ministry e.g. Ministry of Agriculture for agricultural products Ministry of Health & Child Welfare for medicines Ministry of defence for arms
General Restrictions	There are restrictions on GMO commodities whose importation is monitored by the Biotechnology Authority of Zimbabwe – see Food import procedures.

Customs Clearance Document Requirements

Customs Clearance Document Requirements (by commodity)
	Food	NFI (Shelter, WASH, Education)	Medicines	Vehicles & Spare Parts	Staff & Office Supplies	Telecoms Equipment
D&T Exemption Certificate	Yes, Original, 1 copy, applies to both UN and NGO	Yes, Original C152, 1 copy, applies to both UN and NGO	Yes, Original C152, 1 copy, applies to both UN and NGO	Yes, Original stamped C151, 1 copy, applies to both UN and NGO	Yes, Original C152, 1 copy, applies to both UN and NGO	Yes, Original C152, 1 copy, applies to both UN and NGO
Invoice	Yes, Original, 1 copy, applies to both UN and NGO	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs
AWB/BL/Other Transport Documents	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs
Donation/Non-Commercial Certificates	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs
Packing Lists	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs	Yes, 1 copy, applies to UN and NGOs
Phytosanitary Certificate	Yes, 1 copy, applies to UN and NGOs	None	None	None	None	None
Other Documents	Plant and Import Permits	None	Clearance from MCAZ	None	None	None
Additional Notes
See attached import permit procedure. Note that the Medical Control Authority of Zimbabwe (MCAZ) must stamp import documentation to confirm that the medicines are listed on register for imports. If unlisted MCAZ will conduct its tests on the drugs prior to authorising clearance by ZIMRA.

For information on Customs Clearing Companies, please see 4.11 Zimbabwe Additional Service Providers Contact List.

Transit Regime

The movement of goods in transit is carried out when cargo is either required to move in bond to a specified bonded store within the country importing the product, or if the cargo is destined for another country whereby the product has to cross numerous borders / countries to reach the final destination. (i.e. product sourced in South Africa but destined for Zambia).The first instance of cargo being bonded does not affect aid organisations as generally aid cargo is exempt from duty & taxes. Moving such cargo in bond would be ineffective and would only incur further clearing & warehousing costs. The second scenario of cargo having to move through numerous countries to reach destination would again not effect aid agencies as generally the forwarder or transporters will incur the risk & cost of engaging a clearing agent to arrange the transit movement from entry border to exit border. These costs would be included in the transporters / Forwarder freight costs. The transit procedure is normally carried out by a registered clearing agent who has a bond facility to carry the value of the expected duties to be paid should the goods be cleared normally for consumption in the country being transited. WFP Zimbabwe offices opt for direct imports into its warehouses.

Border Control

https://www.zimra.co.zw/index.php?option=com_content&view=article&id=1207&Itemid=145

Beitbridge –Harare
Beitbridge –Bulawayo
Beitbridge – Mutare
Mutare –Harare
Plumtree –Bulawayo
Plumtree –Harare
Chirundu –Harare
Harare – Nyamapanda

For more information on Weight and Value Bands, Focal Points and Entry Points, please see the following attachment: Additional Zimbabwe Customs Information.