Commercial Importation Procedure in Zimbabwe
These are goods imported for commercial purposes by any individual or organisation. Clearance of such importations is done by a Bill of Entry which is processed in the ASYCUDA system. The importer should have a Business Partner Number which is activated for Customs purposes.
Importers are encouraged to engage the services of professional clearing agents because of the complexities of the valuation system and the Harmonised System of classification of goods. The following documents are required when clearing commercial importations:
- Bill of Entry (Form 21)
- Suppliers’ invoices
- Export or Transit Bill of Entry from the country of export (where applicable)
- Value Declaration Forms.
- Consignment notes, for instance Rail Advice Notes or Air Way Bill (AWB) or Bill of Lading
- Freight statements
- Cargo manifests
- Insurance Statement
- Certificates of Origin where preference is claimed
- Port charges invoices (where applicable)
- Original permits
- Licences, Duty Free Certificates, Rebate Letters, Value Rulings (where applicable)
- Agent / Importer’s Worksheet
*N.B. Copy of Tax Clearance Certificate (ITF 263) should also be attached.
Calculation of Duty
Duty is calculated on the basis of Cost, Insurance and Freight (CIF) value of the imported goods up to the point of entry into Zimbabwe. Insurance and Freight inside Zimbabwe is excluded from the Value for Duty Purposes (VDP). The CIF value of the imported goods is an aggregate of the cost of goods, insurance, freight and any other charges incurred outside Zimbabwe.
Submission documents and Clearance of Goods
A Bill of Entry (Form 21) is lodged through the ASYCUDA World system. This is an internet based system where clearing agents and registered companies submit their clearance documents electronically. All the supporting documents should be scanned and submitted as attachments online (in ASYCUDA) together with the bill of entry.
If importer has no tax clearance certificate (ITF 263) Informal Cross Border Trader’s Tax of 10% of the value for duty purposes will be due and payable together with any duties and other charges which may be due before goods can be released by ZIMRA.
Payments of duty are done by way of bank deposits into the ZIMRA account. The deposited amount will be credited to the agent’s or importer’s account with ZIMRA.
Documents are processed, assessed and if correct a Delivery Release Order is issued authorising the collection of goods from the carrier or detention. If there is need to inspect the goods, an Examination Order is issued and an inspection carried out to verify the quantities, classification, origin, values or any aspect that needs clarification.
After assessment, two sets of documents in hard copies must be submitted for final release of the goods.