Trader Manual

Zimbabwe Revenue Authority
Asycuda++ Trade Manual 2005 (version 1)

1

ASYCUDA++ Trade Manual

Introduction
Goods that are imported into or exported from Zimbabwe must be declared to
Customs.
With the exception of some goods carried as passenger's baggage, goods of a value
not exceeding a prescribed amount and certain other categories of private or
diplomatic importations the standard form of declaration is made on Form 21-
Zimbabwe Revenue Authority Bill of Entry. The legal provisions enacting
the use of this form are contained in Part 2 and First Schedule, Part II of the Customs
and Excise (General) Regulations, 2001.

The new ASYCUDA
++
system has been introduced in Zimbabwe with the objective
of streamlining the operation of Customs entry processing. This should result both in
more efficient revenue collection and a reduced administrative burden on the trading
community. Streamlined processing of entries should also result in reduced clearance
times.

At all our computerised ports, the full advanced computer system is already running.
Arrangements will be made to notify traders within a locality when computerisation is
implemented our non computerised ports.

The Asycuda ++ features that you will observe can be summarised as follows:

The introduction of Direct Trader Input which will give the trade more control
over this important area resulting in a reduction in clearance times due to the
elimination of validation failures and resultant forms C30 resolution. Traders
using remote DTI will be able to obtain information directly from the customs
computer relating to their business with customs.

A simplified Form 21 is printed in black and white resulting in substantial cost
savings.

The need to have staff attending all day at the customs office will be removed.
Presentation of payment with the entry submission will avoid the need to wait for
assessment notices and lengthy queues at the cashiers.

The use of the new Customs Release Order will provide extra security to both
customs and the trade. This computer-generated document will be the evidence
that goods have been cleared from customs control.

In introducing these changes zimra has the interests of legitimate traders in mind at
all times.

2
Officers have been trained on the new procedures prior to their introduction .The
asycuda system will have long-term benefits to all stakeholders.

1.0 Direct Trader Input (DTI).

1.1 What is DTI?

Direct Trader Input is the term used in situations where the Agent or importer is
responsible for the input of the Customs entry to the customs system. This may be by
connection to the Customs system directly or by use of an electronic message. The
use of DTI is widespread in the Customs world. It is the normal mechanism by which
most entries are received in all developed countries. It removes from Customs what is
basically a clerical task and places the responsibility where it properly belongs, with
the trade. It is a perfect example of a trade facilitation measure that benefits both
Zimra and the trade.

1.2 Benefits

The reasons that DTI has been so widely introduced are two fold.

First from the Zimbabwe Revenue Authoritys (ZIMRA) perspective, it results
in the reduction of the cost to ZIMRA sections of processing entries. This cost
saving is not only in respect of the direct staff costs for data input personnel
and the associated management costs but also the reduced requirement for
computer hardware, consumables and office space.

Further savings are made by the removal of the need to deal with data
correction actions on entries that fail data capture controls. These savings
enable targeted improvements in other more important areas of interest to
ZIMRA. The result of these increased resources in these key areas inevitably
results in an increased detection rate for irregularities.

From the trade perspective, the ability of the trader to ensure that his entry has
been accepted and validated by ZIMRA should mean a reduction in clearance
times and the elimination of the administration of validity error resolution with
ZIMRA. They have control of an area where delays can otherwise occur. It also
enables them to have up to date information on their entries and accounts on line.
Since information will be on line, there will not be any F45s arising from wrong
rates of duty and exchange rates.

1.3 DTI in ASYCUDA
++

ASYCUDA++ is designed specifically with DTI at its core. Security is controlled
completely by the system. The traders do not have direct access to the ZIMRA
system.
They communicate through a specifically designed program, MODBRK, by the use
of electronic messages.

3
These messages are pre-programmed and so cannot be altered by the trader in
anyway. This means in simple terms that only messages requesting acceptance of
entries or requests for list of entries or account balances will be accepted and actioned
by the system. No other requests will be accepted by the ZIMRA system. The
messages are encrypted and so cannot be intercepted by a third party. The system
recognises the individual agent or importer by his name and password. The system
limits an individual agent or importer to submitting only their own entries and also to
obtaining information regarding their own business with ZIMRA. This ensures
commercial confidentiality.

1.4 DTI options

There are two options available under ASYCUDA
++
for using DTI in Zimbabwe.
Both methods can be used.

1.4.1 Remote DTI

Under this method the approved DTI declarant, using information provided by the
importer or exporter prepares the customs declaration at their own premises using a
PC. This may be stand alone or part of an in-house network, with a communication
link to the ASYCUDA Customs Server. In this context the declarants PC is known as
a client machine and receives messages from and transmits messages to the
ASYCUDA Customs Server.

The declaration information is input by the declarant and is subjected to interactive
validation checks. When the full declaration information has been input a facility
exists for it to be checked against control data previously downloaded to the client
machine from the customs server.

Any errors detected during the input phase or the local check must be rectified before
the next stage is initiated. In the event that any of the errors identified by the checking
process cannot be immediately rectified the declaration data may be stored locally on
the client machine or on the Customs server under a unique identity for retrieval at a
later time.

If the local check is completed without errors the declaration data is then passed to the
customs server with a request for registration.

The declaration input data is then automatically checked against control data held in
the customs server and if satisfactory will be allocated a Registration number.

The Registration response from the customs server will also provide the printout of
the Form 21.

The computer generated Form 21 is to be signed by the declarant and, together with
the necessary supporting documents, delivered without delay to the appropriate
customs office.
Dependent on the nature of the telecommunications infrastructure available, DTI
declarants may be able to log-in to any customs server irrespective of their geographic
location but the Form 21, and the payment of any revenue due, must be presented to
the customs office identified on the Form 21.

4
1.4.2 Bureau Input

The procedure for the Input of declaration data using the Bureau facility is very
similar to that described above. A special area for the Bureau is defined in the public
area at the individual ZIMRA offices. Within the Bureau Office ASYCUDA client
computers with an associated printer are located.

This equipment will be supplied and manned by the Bureau Operator. Declaration
data may be input via the keyboard or from diskettes. In either case the computer
generated Form 21 must be signed by the declarant and, with the appropriate
supporting documentation, delivered immediately to the ZIMRA Entry Reception
Office/ Cash Office.

This option allows smaller declarants who do not have their own computers to use
DTI. The bureau is connected directly to the Customs network.

2.0 The F21 Declaration Form

The new Form 21 is specifically designed to facilitate input of the information it
contains to the Asycuda computer system. Although much of the information is now
required in coded form the design also caters for the use of the form in a solely
manual environment.

The lodgement at a ZIMRA Office of a declaration signed by the declarant or his/her
representative shall indicate that the person concerned is declaring the goods in
question for the Customs Procedure applied for and, without prejudice to the possible
application of any penal provisions, shall be equivalent to the engagement of
responsibility in respect of:

-the accuracy of the information given in the declaration,
-the authenticity of the documents attached, and
-the observance of the obligations inherent in the entry of the goods in
question under the Customs Regime / Procedure concerned.

The form contains, inter-alia, a brief pre-printed declaration as to the accuracy of the
information it contains. For computerised ports, a computer-generated printout is the
legal document. The action of signing the document, writing your national
identification number and presenting it to ZIMRA indicates full acceptance of all
responsibilities.

Manual Environment
The form may be completed in manuscript using block capitals in blue or black ink or
ballpoint pen but must be legible and indelible. The form may also be completed by
typewriter or computer printer. There must be no erasures or overwriting on the
forms. Any alterations should be made by crossing out the incorrect detail and
inserting those required at the side or above the original.
Any alterations made this way must be initialled. An authorised registered agent
before presentation to ZIMRA must sign the form.

5
In instances where the form is considered illegible ZIMRA may require a fresh
declaration to be completed.

Computerised Environment
The declaration information is input by the declarant using DTI and is subjected to
interactive validation checks. When the full declaration information has been input
and there are no validation errors (C30 errors), the entry is registered by the Customs
Server.

A computer-generated printout is produced and it is the legal document, which must
be signed, dated and the necessary supporting documents attached for delivery to
ZIMRA without delay.

The fields in a computer-generated printout are exactly the same as those on the new
F21.

Code 777 will automatically appear on the duty rate column if ever there is a
combination duty rate eg. 60% + $100.00/kg or if the duty rate is not ad valorem
eg.$650/kg.

The basic F21 contains three distinct sections, viz:

- heading information which is common to the entire consignment and is
identifiable by a sequential number identifier within each box from 1 to30,

- one set of item information which provides details pertaining to a
particular commodity or procedure code. Each box containing item
information is identified from box '31' to '46'.

Individual item information elements are identifiable by a combination of
the item consecutive number and the item numeric identifier, eg l:37
represents item number 1 box '37', (the commodity code box in item 1);
similarly, 5:36 represents item number 5 box '36', (the preference code
box in item 5), etc. and lastly

- the summary total of duties and taxes for item 1 and declaration area
identifiable by a numeric identifier between 47 and 51.

The basic form provides for goods of one tariff description or customs procedure to be
declared.

A continuation sheet (Form No. F21 continuation page) must be used where the
number of tariff descriptions or acceptable procedure codes exceeds one. This form
provides for a further three sets of tariff descriptions or procedure codes to be
declared but the maximum number of items to any one declaration is 999.

Item information boxes on the continuation forms bear the same identification system
as used on the basic form.

6

2.1 Private prints of the new form

The Commissioner General may authorise the private printing of the new form.
Private prints of the form must correspond precisely as to size, layout and all
particulars thereon with the officially printed copies. Further information on this
aspect is available from:

The Commissioner General
Box 4360
Harare.
Tel: 263 4 752731/790811
Fax: 263 4 773161
E-mail: Helpdesk@zimra.co.zw

ZIMRA reserve the right to reject at presentation any forms, which do not comply
with these requirements.

2.2 Documents to accompany declarations, assembly of the declaration set:

2.2.1 Supporting documents

ZIMRA will retain a full set of the commercial documents normally accompanying a
declaration; these documents include commercial invoices, transport documents such
as AWBs, rail advice notes and Bills of Lading, documents supporting a claim to
preferential or reduced rates of duty and / or worksheets. Importers, exporters or
declarants who wish to retain a set of similar documents for their own or other
organisations use must ensure that a duplicate set is available at the time of first
presentation of the declaration and these will be returned when ZIMRA processing of
the declaration has been completed.

The number of copies of the declaration form to be submitted to ZIMRA varies as to
the customs procedure(s) being used and whether or not the document will be
processed using the computerised system.

2.3 Amendments to declaration information

A form 45 is used to advise declarants of errors on entries. This form (Form 45) "Bill
of Entry Query Notification / Request to Amend" comprises four parts. Parts A and D
are for official use only, Parts B and C are for completion by declarants as necessary.

The form (Part A) is prepared in duplicate by ZIMRA when an error is detected on
an entry .The original copy is forwarded to the declarant and is to be completed at
Part B as appropriate and then returned to ZIMRA at the place where the entry was
first presented. Dependant upon the scope and/or magnitude of the error ZIMRA
may require the preparation and lodgement of a "substitute entry" to replace the
original. ZIMRA may also require an explanation as to the reason for any error in
which case the requirement will be stated in Part B. In such instances Part C on the
reverse of the form must be completed with the declarant's explanation for the error.

7
ZIMRA may also call for payment of a deposit pending fulfilment of Section 44 of
the Customs and Excise Act.

Any additional supporting documents requested by ZIMRA must accompany the
original copy of the query advice upon its return to zimra.

The declaration contained in Part B of the form must be signed by the person
responding to the customs query and must be the importer/exporter or his/her duly
appointed agent. In signing this declaration the same conditions and responsibilities
pertaining to the signing of the declaration on the relevant Form 21 apply.

3.0 Customs Assigned Numbers (CAN's)

All commercial importers, exporters and their appointed agents must be in possession
of a Customs Assigned Number at the time of making a declaration to ZIMRA. The
CAN is the means by which the ZIMRA computer system recognises traders
registered with ZIMRA.

Arrangements exist whereby any importer, exporter or agent who is not already in
possession of CAN may apply for registration. Application forms are available at all
offices or alternatively will be forwarded upon request made to:

I.T. Section.
2
nd
Floor, South, West Wing,
Kurima House.
89 Nelson Mandela Avenue,
Box 4360
Harare.

Telephone: 263 4 728355
Fax: 263 4 793450
E-mail: Helpdesk@zimra.co.zw

Once a CAN has been issued any changes concerning company name, status, address
or phone details must be advised to the Computer Office at the address given above.
Completion of the CAN number box is mandatory on all declaration types.

4.0 Customs Procedure Codes (CPCs)

New CPCs are now in place to bring Zimbabwe into line with international
standards. They have been integrated into ASYCUDA ++.

4.1 Structure

The procedure codes are based on a 4 digit code that can define any of the normal
customs procedures that apply anywhere in the world. An extra 3 digits are available
for special rebates etc. that only apply in Zimbabwe.

8
4.2 Extended Procedures

The first group of 4 numbers is called the Extended Procedure. A list of these codes
is attached. The Extended procedure is made up of 2 parts. The Requested Procedure
and the Previous Procedure.

The Requested Procedure, which comprises the first 2 numbers of the 4 digit
extended procedure, represents the customs procedure that is being asked for.

The Previous Procedure, which comprises the 3rd and 4th number of the 4 digits
extended procedure, represents any previous customs procedure that the goods
concerned have been entered under.

For example, when goods are entered for import into ZIMRA warehouse they would
be entered under extended procedure 7100.

Requested Procedure 71 Warehousing
Previous Procedure 00 No previous procedure

When those same goods are removed to home use they would use the extended
procedure 4071.

Requested Procedure 40 Home use
Previous Procedure 71 Previously in warehouse

4.3 Additional Codes

The special national rebates etc. are handled by the next set of 3 numbers. These
additional codes follow as near as possible the old CPCs. The opportunity has been
taken to simplify and rationalise the existing codes. A list of the new additional
codes is attached. It can be seen that they are almost identical to the old CPCs. Their
use is simple. If goods were entered for home use by the government they would use
the full CPC 4000 403. If goods were re-imported after previous temporary
exportation for repair under guarantee they would use the full CPC 6021 602.

4.4 Model (Type) of Declaration

Different boxes have to be completed on the different types of entry to provide the
required information. When inputting an entry into ASYCUDA++ then the type of
entry must be specified. The Model of Declaration is simply the type of entry.

Entry types are made up of a prefix, which tells whether it is an import, export or
excise entry followed by the first number of the extended procedure. For example a
home use entry would be input on an IM 4 Model of Declaration.

Each individual entry may have many lines or items each with different CPCs. All
the individual CPCs must however start with the same number. It is possible for

9
example to use CPCs 4000 401 and 4000 402 on the same IM4 entry but not 4000
401 and 7100 000 as the first numbers in the CPCs are not the same.

Type or Model of Declaration

EX 1 Exportation
EX 2 Temporary Export
EX 3 Re-export

EXC 2 Excise

IM 4 Entry for home use
IM 5 Temporary Importation
IM 6 Re-importation
IM 7 Entry for warehousing
IM 8 R.I.B / R.I.T
IM 9 Private Importations

5.0 Payment of customs duties and other charges

5.1 Pre-payment accounting

The prepayment facility is going to be used in both computerised and manual
environments. This is a situation whereby declarants will pay first the exact amount of
duties and taxes that are reflected on the F21 on presentation of their entries to
ZIMRA for processing.

5.2 Prepayment Account Numbers

Each declarant / importer or exporter is given an account number which is his
Customs Assigned Number (CAN). Although the CAN is national, the Prepayment
Account Number is managed per office of clearance. The account number is written
in box 48 of the F21.

Entries which are submitted to Customs without being paid for will not be processed.
Customs accept no responsibility for delays in clearance arising from an insufficient
balance existing in the account. No entries will be cleared until the account is restored
to a credit balance.
A statement of the account is produced by the computer (when required) detailing
entries cleared against the account number, any credit amounts paid in during the
period since production of the previous account statement and the account balance.

On assessment, money in the prepayment account is automatically transferred into the
ZIMRA Revenue Account. Assessment notices are not going to be generated.
If the amount transferred into revenue is less than the amount paid in the prepayment
account, a credit balance will remain in the account. Such monies can be used for
future importations.
When the declarant / importer requires a refund, a Form 46 must be prepared to
reclaim the overpaid amount. The Form 46 must be completed in triplicate and must

10
be supported by suitable evidence to substantiate the claim including copies of the
original computer produced Registration Advice, Payment Receipt and a Customs
Release Order.

5.3 Entry Reception/ Cash Office- This function is the first point at which ZIMRA
receive the entry from the agent. Entries will be received at Entry Reception having
been registered (that is, in a computerised environment.) In a manual environment, the
cashier issues an entry identification number.

Upon first presentation all entries are subjected to the following checks, which are
aimed at ensuring that:
a) the entry is proper to the location at which it is presented and,
b) the form is legible and complies with the requirements for a computer
generated Form 21,
c) it has been properly completed, e.g. signed and dated.
d) the basic supporting documents are attached and
e) the correct payment is attached.

The face vet checks will be applied and any errors should be referred to the agent and
the documents rejected.

Receipt of the entry at the Entry Reception marks the official receipt of the entry into
customs control. Once received at the Cash Office the entry should remain always
within customs control and is never subsequently returned to the agent.

The payment will be recorded in ASYCUDA against the prepayment account
declared on the form 21.

Payment may be effected by the following methods:
-cash,
-bank cheque, or
-other cheques guaranteed by a special bank guarantee held by the
Controller/Co-ordinator at the port of presentation of the entry.

Payment MUST be made on presentation of the entry to ZIMRA. If payment is not
received within the due time ZIMRA reserve the right to cancel the entry and require
presentation of a new entry.

5.4 Private Importations

For all private importations, the Declaration Cash system is used. This facility is
whereby an assessment is done first and an assessment notice/ payment advice is
generated for payment to be done at the cash office.

Before the F49 declaration his registered and assessed, the importer should be advised
of the amount payable and must have ready cash on himself.

For companies importing goods of a negligible value,(that does not require a Bill of
Entry) they are to clear on F49 but can use the prepayment facility.

11

6.0 Customs Release Order

6.1 Computerised environment
The Customs Release Order is going to be the authority to release goods from ZIMRA
control. It is a security document printed on security paper (with a customs logo as a
watermark) on size A5.The Customs Release Order is also called form 21A (F21A).
It is a continuation of the bill of entry F21.

A Customs Release Order is only issued when an entry has been processed through
customs and all duties and taxes paid. It is issued in duplicate, the first copy is
attached to the declarants set of documents and the second copy onto the ZIMRA set.

If there is no credit balance in the prepayment account, an entry cannot be assessed
and a release order cannot be generated.

After an entry has passed through ZIMRA, the declarant / importer or exporter must
make sure that he gets a Customs Release Order attached to his set of documents
which he collects from ZIMRA.

**NB. At all ports of exit, a release order must be attached to the documents for
acquittal otherwise delays will be experienced at ports of exits where Zimbabwe
Revenue Officers want to verify whether such documents have passed through
the office of clearance.

This measure has been put in place since the declaration input of entries into the
customs computers is now controlled by the trade using DTI.

6.2 Manual Environment

A manually completed Customs Release Order is going to be issued for every entry
that has been processed. It is going to be issued in triplicate and distributed in the
same manner as in a computerised environment. The third copy (fast copy) is for audit
purposes.

7.0 Clearance of Household effects

In order to reduce the burden of completing multi-item entries for consignments of
household effects, special arrangements apply in relation to the entry of such goods
which are for export (Type/Model of declaration EXI), for removal under bond or in
transit through Zimbabwe. (Type/Model of declaration IM8)

Provided always that the consignment comprises only bona-: fide household effects a
single item entry will be accepted covering all the goods in the consignment.
The Commodity Code to be used in such circumstances must be that which attracts
the highest rate of duty in relation to the goods within the consignment.
The information in (Description of goods) must state the nature of the goods
to that Commodity Code and additionally, generally describe the remainder of the

12
goods as "bona-: fide household effects".

In instances where this arrangement may cause abnormal distortion to trade statistics
ZIMRA reserve the right to determine a more representative Commodity Code and
require amendment of the entry as necessary.

8.0 Non-availability of the computerised system

Due to unforeseen occurrences it is possible that occasions will arise where the
computer system is unavailable; such periods of non-availability are likely to be
extremely rare and of relatively short duration.

The procedures to be adopted during periods of non-availability of the computer
system are known as 'Fallback' and cover two situations. 'Short Term Fallback' (STF)
is the name given to the procedures adopted where the anticipated period of non-
availability is not likely to exceed 24 hours. On other occasions the system adopted is
known as 'Long Term Fallback' (LTF).

9.0 The Manual Procedure System

9.1 Declarant

The declarant manually prepares the Bill of Entry in the prescribed form. The number
of copies needed is spelt out in CPCs descriptive notes. (Section 12.0) All supporting
documents are to be attached on the F21 before submission to ZIMRA for processing.
Prepayment remains mandatory in all manual environments and payment must be
done on presentation of the Bill of Entry.

9.2 Entry Reception/Cash Office

The declarant will submit to the officer a signed entry, together with all supporting
documents and the exact amount of money. He/she will get a receipt for the amount
paid.

9.3 Entry Processing

If the Entry is correct, a manual Customs Release Order is issued and can be collected
from the delivery office.

If a declaration has an error a F45 detailing the nature of the error will be issued and
this can also be collected from the delivery office.

All queries should be channelled to the Queries Section and not to individual officers.

13
10.0 Detailed guidance on completion of Form 21 Boxes

Box Description Action Use

Clearance Office

Manifest Number

Registration
number and date

Mandatory Enter the name and code for the Customs Office where the
entry is to be lodged for processing.
e.g. Beitbridge ZWBB

Leave blank

For official use only

1

Declaration Type

Mandatory

The Type or model of declaration is identified in this box,
which is in two parts. The first part tells the type of
declaration
Model Description
EX Export entry
EXC Excise entry
IM Import entry
The second part is the General procedure code which is the
first digit of the CPC
( See Section 4.4 of this manual for details)

2

Exporter
/Consignor

Mandatory

IM
For import declarations enter full name and address of the
exporter (Supplier) of the goods to Zimbabwe. This is
usually the name of the person or organisation from which
the Zimbabwean importer purchased the goods.
EX
For export declarations, the full name and address and the
Customs Assigned Number (CAN) must be entered. This is
usually the person or organisation that is exporting the
goods from Zimbabwe.

3

Forms

Mandatory

Total number of pages in this declaration, including the
front page and any insertions of page two, three, etc. If
there is only one page it should be 1/1 and if there are two
pages it should be 1/2 and 2/2 etc.

4

Prohibited

Not used

5

No. Items

Mandatory

Total number of items (lines) declared.

14
6 No. Packages

Mandatory Enter the total number of packages in the Declaration.
For bulk goods, this box must be filled with the number
1.

7

Declarant s
Reference
Number

Mandatory

Enter your own reference number for the declaration.
(Maximum 13 characters) (both alpha and numeric)
*The reference number must not be repeated within a
calendar year.

8

Importer/
Consignee

Mandatory

IM
For imports enter the full name, address and Customs
Assigned Number of the importer.

Where the importer is claiming Import Tax relief, enter the
Registered Operators number in the appropriate box.

For Transits it is the bondholder.

EX
For export declarations the consignee name and address
must be entered. This is usually the name of the person or
organisation to which the goods are consigned outside
Zimbabwe.

9

Prohibited

Not used

10

Country of First
Destination / Last
consignment

Mandatory

IM and EX
Enter the code for the country where the goods are first
destined or last consigned (i.e. transit country)

11

Country of
Supply

Mandatory

Prohibited

IM
Enter the code for the country from which the goods were
supplied. This is the code for the country where the goods
were loaded for export to Zimbabwe, excluding transit
countries.
EX

12

Value details

Prohibited

Not used

13

Accounting Fee
Details

Optional

Only used when an entry is paying Accounting Fees
arising from a F45.
Enter a three alpha character code: ACC

15

14

Declarant / Agent

Mandatory

If the Entry is being completed by:
i) An authorised Agent on behalf of the Importer /
Exporter, Enter the Customs Assigned Number and name
and address of the agent.
ii) Importer/Exporter - Enter Self (CAN is 509999)

15

Country of Export

Mandatory

IM
Enter the code for the country from which the goods were
exported
EX
Enter the code for the country to where the goods are
destined.(See appendix 11 for country codes)

16

Prohibited

Not used

17

Country of
Destination

Prohibited

Mandatory

IM

EX
Enter the code for the country to which the particular
goods declared are to be finally exported.

18

Flight Details /
Vehicle
Registration /
Train number

Mandatory

Optional

IM
Enter the transport that brings the goods into the country:
i) Air enter flight number
ii) Road- enter vehicle registration number
iii) Rail enter train number
In addition, enter detention details, e.g. Road Report, Rail
Advice Note and Detention Number(s).

In the second box enter a country code that shows the
nationality (country of ownership or nationality) of the
transport.
EX

19

Container Flag

Mandatory

Enter 0 if not containerised and 1 if containerised.

20

Delivery terms

Mandatory

Enter a code describing the terms of delivery specified in
the sale contract between the buyer and the seller of the
declared goods. The code is the international standard
incoterms code, promoted by the International Chamber of
Commerce. Delivery terms format is of three characters,
e.g. CIF, FOB etc.
Also, enter the place referred to by the incoterm. e.g. CIF
Bulawayo.

16
21 Prohibited

Not used

22

Currency Code
and
Total Invoice
Value

Mandatory

IM
Total amount invoiced and currency code of particular
goods declared. The first block states the currency code,
(e.g. USD, ZAR etc) whereas for the second block
represents the invoice amount.
EX
Total amount and currency code of particular goods
declared to be in Zimbabwean dollars as per CD1 form
rates. (See Appendix 11 for currency codes)

23

Exchange Rate

Mandatory

Enter the current Customs rate of exchange of the declared
currency in box 22.

24

Freight 1/
Insurance /
Freight 2 /
Other Charges /
Deductions

Optional
Optional
Optional
Optional
Optional

These boxes are used in the Valuation note segment of the
entry to calculate the Defined Value. Freight charges can
be split in cases where freight charges are invoiced in more
than one currency. Rates of exchange to be shown on
worksheet.
Deductions: Enter amount of discount on whole invoice
not already apportioned to individual items of the invoice.

25

Mode of transport

Mandatory

Enter the code of the means of arrival into, or departure
from the country. (See Appendix 2 for mode of transport
codes)

26 Prohibited Not used

27 Prohibited Not used

28

Exchange Control
Declaration /
E.I.S. ref.

Prohibited

Optional

IM

EX Enter the identifying particulars of any supporting
Form CD1 and/or Export Incentive Scheme Claim Form.

29

Frontier Office
Code

Mandatory

IM Enter the code of the customs office where the goods
first entered Zimbabwe.
EX - Enter the code of the customs office where the goods
will finally leave Zimbabwe.
RITs-Enter Port of final exit of the goods. (same as
exports)
RIBs-Enter port of final clearance of the goods.

17
30

31
Location of goods

Packages &
Description of
Goods.

Marks and
Numbers

Number and Type
of Packages

Container
Numbers

Description of
Goods
Mandatory

Mandatory

Mandatory

Optional

Mandatory

IM
Enter the code of the place where the goods are located
EX
Enter the code of the place where the goods are located
prior to their being loaded for exportation and where they
are available for examination by Customs if so required.

Enter the shipping marks and numbers for this item.

Enter number and code for the type of packages

Enter Container Numbers as appropriate

Enter here the actual description of the goods. The descrip-
tion must be the normal trade description expressed in
sufficiently precise terms to enable immediate and unam-
biguous identification and classification (this does not
mean repetition of the description found in the Tariff
Handbook alongside the relevant Commodity Code).
Where the Commodity Code to be used depends on size,
weight or other physical criteria, the description should
include that information. In the case of chemicals classified
in Chapters 28 and 29 of the Tariff the full chemical name
in accordance with the Chemicals Nomenclature Handbook
must be used.

32

Item Number

Mandatory

Sequential number of the Item.

33

Commodity Code

Mandatory

Enter the full 8-digit commodity code relevant to the
description and classification of the goods as set out in the
Tariff Handbook.

34

Country of origin

Mandatory

Enter the country of origin code of goods in this item.
(See Appendix 11 for country codes)

35

Gross Weight

Mandatory

Enter the gross weight of the goods declared to the nearest
whole number.

18
36 Preference Optional Enter a preference code, where applicable, to claim a
reduced rate of import duty allowable when the goods
conform to a description with a regional trade agreement,
for preference on certain kinds of goods.
(See Appendix 5 for preference codes)

37

CPC

Mandatory

Enter Customs Procedures Code applicable
(See Appendix 10 and Section 12 for CPCs).

38

Net Weight

Mandatory

Enter the net weight of the goods declared rounded to the
nearest whole number.

39

Prohibited

Not used

40

Preceding
Document
Reference

Optional

Enter details of any preceding document being acquitted.
E.g. RIB, Warehouse Entry, Report Order, etc.

41

Supplementary
Units

Mandatory

Prohibited

When a quantity other than net weight is required as per
the Tariff Handbook, enter the unit. Up to 2 Supplementary
Units may be specified against individual commodity
codes.

If no units are specified in the Tariff Handbook.

42

Item Invoice
Value

Mandatory

Enter the Item Invoice Value in the currency declared in
Box 22.

43

Valuation Method
(VM)

Mandatory

Enter the code appropriate to the valuation method used to
arrive at the value for customs purposes and, where
applicable and appropriate, the reference number of any
Valuation Ruling issued by the Commissioner General.
(See Appendix 6 for Valuation Codes)

44

Additional
Information

Optional

Enter the Licence/Permit/Certificate reference number
required as per applicable controls.
Indicate Quantity/ Value to be marked off.

45

Prohibited

Not used

19
46 Defined Value Mandatory Enter the value of the goods for Customs duty purposes in
Zimbabwe Dollars.

47

Duties and Taxes

Mandatory

Enter the Tax Base, Rate, Amount, Mode of Payment code
and Total for all appropriate duties and taxes applicable to
the item.(See Appendix 8 for details)

48

Account Code

Mandatory

Enter the importers or agents prepayment account.
number.

49

Warehouse code
and Address /
Removal
destination

Optional

To be used in future when goods are to be placed into or
removed from a bonded warehouse; enter the code number,
name and address of the warehouse.
In the interim leave blank

Total Duties and
Taxes
Mandatory Enter the total amount of Duties and Taxes for the whole
Entry. If none enter NIL.

Clearance Fee Mandatory Enter the Fees applicable to the Entry. If none enter NIL

Other Optional Enter any other payable charges e.g. fines.

Total payable Mandatory Enter the total payable for the whole entry. If none enter
NIL

50 Declaration Mandatory Enter the name of the person making this declaration, the
name of the respective firm or company and the capacity in
which the declaration is being provided
The declaration must be signed by the importer/exporter,
or by an employee who has been duly authorised in the
case of a firm or company, or by an authorised agent. The
authorised signatory must enter his/her National I.D. No.

20
11.0
Appendix 1
Customs Office Codes
(Boxes 1 and 29 on the bill of entry)

ZWAGS Air Ground Services (Harare Airport)

ZWBA Bulawayo Airport

ZWBB Beitbridge Custom House

ZWBR Buffalo Range (Frontier Office only)

ZWBW Bulawayo Custom House (Clearance Office only)

ZWCZ Chiredzi Customs House

ZWCH Chirundu Custom House

ZWFB Forbes Border Post

ZWGW Gweru Custom House (Clearance office only)-

ZWHA Harare Airport

ZWHQ Zimbabwe Revenue Authority Headquarters (code allocated for
administrative purposes only, not a valid code for use on Bills of
Entry).

ZWHR Harare Custom House

ZWKB Kariba Border Post

ZWKW Kwekwe Custom House

ZWKN Kanyemba Border Post

ZWKZ Kazungula Border Post

ZWMG Maitengwe Border Post

ZWMK Mukumbura Border Post

ZWMN Masvingo Custom House (Clearance office only)

21
ZWMP Mphoengs Border Post

ZWMS Mount Selinda Border Post

ZWMT Mutare Custom House

ZWNY Nyamapanda Border Post

ZWPT Plumtree Custom House

ZWSN Sango Border Post

ZWVF Victoria Falls Custom House

22
Appendix 1.a
Frontier Office Codes for Excise Procedures

Note: The following codes are for use ONLY in conjunction with Excise Procedure
Code (IM2). They are ONLY to be shown as Frontier Office Codes (Box 29 on the
Bill of Entry as directed in the notes to the relevant Customs Procedure Code.

Declarants must identify from the list the appropriate code for the office where the
declaration is due to be presented for clearance.

BWEX Bulawayo Excise

CHEX Chirundu Excise

CZEX Chiredzi Excise

GWEX Gweru Excise

HREX Harare Excise

KWEX Kwekwe Excise

MSEX Masvingo Excise

MTEX Mutare Excise

VFEX Victoria Falls Excise
.

23
Appendix 2
Mode of Transport Codes
(Box 25 on entry)

20 Rail transport

30 Road transport

40 Air transport

50 Postal

61 Multimodal transport -Sea, Rail

62 Multimodal transport -Sea, Road

69 Multimodal transport -not elsewhere specified

70 Pipeline

75 Electric power line

90 Mode unknown

24
Appendix 3
Location Codes
(Box 30 on entry)

Location Code

Railways Goods Shed LOC 01

Private Railway Siding LOC 02

Importers Premises LOC 03

Exporters Premises LOC 04

Air Cargo Shed LOC 05

Bonded Warehouse LOC 06

Customs Area/Yard LOC 07

State Warehouse LOC 08

Container Depot LOC 09

Transporters Depot/ Premises, n.e.s.* LOC 10

Agents / Declarants Premises LOC 11

Postal Assessing Office LOC 12

Transit Shed, n.e.s.* LOC 13

Manufacturers Premises LOC 14

Other Location, n.e.s.* LOC 15

*n.e.s.= not elsewhere specified in the list

25
Appendix 4
Package Codes
( on entry)

Package type Code

Bulk, Solid particles 01

Bulk, Gaseous 02

Bulk, Liquid 03

Unpacked 04

Cylinder 05

Carton / Boxes 06

Drums 07

Pallets 08

Bags / Sacks 09

Rolls / Reels 10

Units 11

Sheets 12

Bundles 13

Bulk, Solid 14

Part of a package 15

26
Appendix 5
Preference Codes
(Box 36 on entry)

RSA South Africa Trade Agreement.

TAG Trade Agreement Group
Countries- BW
NA
MW

CSA Comesa Trade Agreement

Schedule A member states (Duty Free)
Djibouti
Egypt
Madagascar
Malawi
Mauritius
Sudan
Zambia

Schedule B member states (60% reduction)
Burundi
Rwanda

Schedule C member states (80% reduction)
Comoros
Democratic Republic of Congo
Eritrea
Namibia
Swaziland
Uganda

SDC SADC Trade Agreement

Member States (Enjoying Preferential Rates)

South Africa
Mauritius
Namibia
Botswana
Zambia
Zimbabwe
Lesotho
Swaziland

27
Appendix 6
Valuation Method Codes
(Box 43 on entry)

Method of Valuation Code

Transaction Value: Primary Method 1

Transaction Value of Identical Goods: 1
st
Alternative 2

Transaction Value of Similar Goods: 2
nd
Alternative 3

The Deductive Value: 3
rd
Alternative 4

The Computed Value: 4th Alternative 5

Fallback: Final Alternative 6

Commissioner Generals Value Ruling 7*

*This code is only applicable where the Commissioner General has issued a Value
Ruling a copy of which must be attached to the Bill of entry presented to ZIMRA.

28
Appendix 7
Attached Document Codes
(Box 44 on entry)

100 Government Duty Free certificate.

101 Secretary for Education certificate.

200 End user certificate.

300 Manufacturers certificate.

301 Secretary for Finance certificate.

302 Agricultural permit.

303 Secretary for Mines permit.

304 Firearms Permit

305 Industry & Commerce certificate.

307 Secretary for Health certificate.

308 Drugs Control Council licence/certificate

312 Director of National Parks permit

313 CITES certificate

314 Secretary for Local Government, Rural and Urban Development certificate

315 Certificate issued by the Commissioner General

317 Declaration by the Export Processing Zone Executive Officer

318 Rebate letter from Commissioner General

400 Inward Processing Relief declaration.

500 Aircraft Assemblers Declaration

502 Declaration by the Responsible Officer for Rebates.

510 Declaration by the former President.

29
Appendix 8
Duty Tax Types
(Box 47 of the Bill of Entry)

(A) Tax Codes

01 Customs duty prime

02 Value Added Tax (VAT)

03 Surtax

(B) Tax Base

*This is the (VDP) Value for Duty Purposes (as in box 46) in relation to:
01 Customs Duty and
03 Surtax
*It is also the (VTP) Value for Tax Purposes in relation to:
02 VAT

(C) Rate

*To be displayed will be the ad valorem rate of duty or Value Added Tax
*In cases where there is a combination rate in the Customs Duty column eg
60% + $100.00/kg enter code 777

(D) Amount

Enter the amount of duty to be paid to two decimal places

(E) M.P (Method of Payment)

Enter code 1 if duty is to be collected
Enter code 0 if no duty is to be collected

In a computerised environment box 47 will be electronically completed by the
Computer system but it is advisable to complete it and double-check it against a
computer-generated printout.

30
Appendix 9
Extended Procedures
(Box 37 on entry)

1000 Direct permanent export
1040 Direct permanent export after entry for home use
1052 Direct permanent export after temporary importation for inward processing
1071 Direct permanent export for excisable goods ex- warehouse.

2000 Entry for Excisable goods

2100 Temporary exports for outward processing
2171 Temporary exports for outward processing of goods ex-warehouse
2200 Temporary exports for return in an unaltered state
2271 Temporary exports for return in an unaltered state of goods ex-warehouse

3040 Re-export after entry for home use
3051 Re-export after temporary import
3052 Re-export after customs inward processing procedure
3071 Re-export after warehousing

4000 Entry for home use (general)
4051 Entry for home use after temporary import and return in an unaltered state
4052 Entry for home use after temporary import for inward processing
4071 Entry for home use ex-warehouse
4080 Entry for consumption ex-Removal in Bond
4081 Entry for consumption ex-Removal in Transit

5100 Temporary import for return in unaltered state
5200 Temporary import for customs inward processing procedure
5271 Temporary import for customs inward processing procedure ex - warehouse
5280 Entry for inward processing ex-Removal in Bond

6010 Re-importation after outright exportation
6021 Re-import after temporary export for outward processing procedure
6022 Re-import after temporary export for return of goods in an unaltered state

7100 Direct entry for customs warehousing procedure
7171 Re-warehousing of goods at the same or another port
7180 Entry for customs warehousing procedure after removal in bond
7181 Entry for customs warehousing procedure after removal in transit

8000 Removal of goods in bond
8071 Removal of goods in bond ex-warehouse

8100 Removal in transit
8180 Removal of goods in transit ex-RIB

9000 Private Importations

31

Appendix 10
Additional Codes
(Box 37 on entry)

000

General entry

Authorised with
Extended Procedures

All

105 Exportation of goods by the Government of Zimbabwe 1000, 1040, 1052, 1071,
2100, 2171, 2200, 2271,
3040, 3051, 3052, 3071

120 Exportation of goods - Industrial drawback is claimed

1040
125 Exportation of compensating products manufactured
under IPR combined with materials on which industrial
drawback will be claimed.

1040
170

Exportation of compensating products manufactured
under I.P.R

1052
175 Exportation of goods ex Export Processing Zone 1052

180

Export of excisable goods

1000

201

Entry of opaque beer produced by Local Authorities

2000

301 Re-export after entry for home use where same state
drawback of duty will be claimed

3040

320

Re-exportation of goods where Industrial drawback of
duty is claimed.

3052
401 Goods for resale - Direct home use

4000, 4051,4052, 4071,
4080, 4081

402 Goods for use in manufacture - Direct home use

4000, 4051, 4052, 4071,
4080, 4081

403 Goods for use by the Government

4000, 4051, 4052, 4071,
4080, 4081

404 Goods for use by foreign embassies, High Commissions
and other diplomatic missions
4000, 4051, 4052, 4071,
4080, 4081

32
405 Donated hospital requisites including motor vehicles

4000, 4051, 4052, 4071,
4080, 4081,

406 Donated school requisites including motor vehicles

4000, 4051, 4052, 4071,
4080, 4081

407 Component parts and materials for use in the
manufacture of aircraft - conditional entry Commissioner
requirements
4000, 4051, 4052, 4071,
4080, 4081
410 Goods for occupational therapy or training of the blind

4000, 4051, 4052, 4071,
4080,4081

411 Importation of goods by registered miners

4000, 4051, 4052, 4071,
4080, 4081

412 Importation of specified goods for the mining industry
and goods for the prospecting and search for mineral
deposits

4000, 4051, 4052, 4071,
4080, 4081

413 Importation of specified goods for the mining industry
which are for specific use by registered miners

4000, 4051, 4052, 4071 ,
4080,4081
414 Importation of goods of a capital nature for use in the
prospecting and search for mineral deposits
4000, 4051, 4052, 4071,
4080, 4081

415 i) Importation of goods for use in petroleum
exploration or production
ii) Importation of goods pursuant to a special mining
lease.

4000, 4051, 4052, 4071,
4080, 4081
416 Component parts and materials for use in the
manufacture of electrical goods - conditional entry
Commissioner requirements

4000, 4051, 4052, 4071,
4080,4081
417 Importation of goods by farmers and agricultural
co-operatives

4000, 4051, 4052, 4071,
4080, 4081
418 Importation of kerosene for use as fuel in jet aircraft and
importation of fuel, lubricants, and consumable supplies
for certain aircraft

4000, 4051, 4052, 4071,
4080, 4081

420 Importation of aircraft stores and equipment for aircraft
engaged in international air navigation, etc.
4000, 4051, 4052, 4071,
4080, 4081

421 Importation of spare parts for repair or servicing of
foreign owned aircraft

4000, 4051, 4052, 4071,
4080, 4081

33
422 Importation of goods for free distribution by International
Organisations

4000, 4051, 4052, 4071,
4080, 4081
423 Importation of goods by a foreign organisation under an
aid or technical co-operation agreement

4000, 4051, 4052, 4071,
4080, 4081
424 Importation of goods by road safety associations or
organisations

4000, 4051, 4052, 4071,
4080,4081
425 Importation of goods by religious, charitable or welfare
organisations in Zimbabwe

4000, 4051, 4052, 4071,
4080, 4081
426 Automatic motor vehicles of 8703 and/or with special
controls for use by a disabled person, and any other
goods for use by a blind or disabled person under
authority of a certificate issued by the Commissioner.

4000, 4051, 4052, 4071,
4080, 4081
427 Importation of goods for religious purposes

4000, 4051, 4052, 4071,
4080, 4081

428 Importation of cups, medals and other trophies awarded
outside Zimbabwe

4000, 4051, 4052, 4071,
4080, 4081
429 Importation of goods for incorporation in the
construction of an approved project

4000, 4051, 4052, 4071,
4080,4081
430 Importation of goods for public museums

4000, 4051, 4052, 4071,
4080, 4081

431 Importation of goods for preparation and packing of
fresh fruit for export
4000, 4051, 4052, 4071,
4080, 4081

432 Importation of samples for destructive testing

4000, 4051, 4052, 4071,
4080, 4081

433 Importation of goods imported by blood transfusion
service organisations

4000, 4051, 4052, 4071,
4080, 4081
434 Importation of seeds of all kinds in bulk for planting

4000, 4051, 4052, 4071,
4080, 4081

435 Importation of substances prepared for medical or
veterinary research
4000, 4051, 4052, 4071,
4080, 4081

436 Importation of diamond drilling tools placed between a
machine and the hole being drilled
4000, 4051, 4052, 4071,
4080, 4081

437 Importation of containers e.g carboys, cylinders, etc.
used on a returnable basis
4000, 4051, 4052, 4071,
4080, 4081

34
438
Importation of capital equipment for use in export
processing zones

4000, 4051, 4071, 4080,
4081

439

Importation of capital equipment for use in export
processing zones

4000, 4051, 4071, 4080,
4081

440 Importation of specified goods for the manufacture of
tyres under rebate.

4000, 4051, 4071, 4080,
4081
441

Importation of wines and /or spirits under rebate 4000, 4051, 4052, 4071,
4080, 4081

443 Importation of bicycle kits for use in the assembly of
bicycles.

4000, 4051, 4052, 4071,
4080, 4081

444 Importation of donated goods by Local Authorities

4000, 4051, 4052, 4071,
4080, 4081

445 Importation of certain goods by a former President 4000, 4051, 4052, 4071,
4080, 4081

446 Importation of goods for use by the President of
Zimbabwe and/or his spouse

4000, 4051, 4052, 4071,
4080, 4081
447 Importation of motor vehicle component parts by a
registered assembler
4000, 4051, 4052, 4071,
4080, 4081

449 Importations of goods for specific mine development
operations

4000, 4051, 4052, 4071,
4080, 4081
450

Reserve Bank relief on capital goods and spares 4000, 4051, 4052, 4071,
4080, 4081
452

Reserve Bank relief on raw materials for manufacture 4000, 4051, 4052, 4071,
4080, 4081
453

Rebate of Duty on parts and accessories for public
transport vehicles

4000, 4051, 4052, 4071,
4080, 4081
454

Rebate of Duty on parts of certain railway locomotives of
NRZ
4000, 4051, 4052, 4071,
4080, 4081

455

Rebate of Duty on parts of certain railway locomotives of
other operators
4000, 4051, 4052, 4071,
4080, 4081

35
456

Rebate of duty on diplomatic importations 9000

457

Importations under inheritance rebate 9000

458

Importations under immigrants rebate 9000

459

Written off/Destroyed goods, etc removed from a bonded
warehouse.

4071
460

Rebate of duty on arts organisation equipment 4000, 4051, 4052, 4071,
4080, 4081

461

Rebate of duty on refuse collection/road maintenance
vehicles.

4000, 4051, 4052, 4071,
4080, 4081
462

VAT Exemption on Agricultural imports. 4000, 4051, 4052, 4071,
4080, 4081

463

Suspension of duty on goods imported by Air Zimbabwe.

4000, 4051, 4052, 4071,
4080, 4081

464 Suspension of duty on spares imported by ZISCO Steel.

4000, 4051, 4052, 4071,
4080, 4081

465 Rebate of duty on motor vehicles imported by serving
members of parliament of Zimbabwe.

4000, 4051, 4052, 4071,
4080, 4081

466 VAT exemption on approved capital equipment imported
into the country.

4000, 4051, 4052, 4071,
4080, 4081

467 Suspension of duty on ZIMRA scanners.

4000, 4051, 4052, 4071,
4080, 4081

468 Surtax on light passenger motor vehicles of chapter
8703.

4000, 4051, 4052, 4071,
4080, 4081

502 Temporary importation of goods for an approved project

5100
503 Temporary importation of aircraft, tools, spare parts and
equipment for use in search, rescue, investigation, repair
or salvage of lost or damaged aircraft

5100, 5200
504 Temporary importation for repair and return

5200, 5271, 5280

36
601 Re-importation after outright exportation where
drawback of duty was claimed

6010
602

Re-importation following temporary exportation for
repair of goods where no duty is payable.

6021
604

Re-importation following temporary exportation for
repairs - customs duty and surtax not payable
6021

606 Re-importation following exportation of goods, other
than those attracting an ad-valorem rate of duty, where a
cost of repair is raised.
6021
701 Warehousing of light passenger motor vehicles of
chapter 8703 where surtax is payable.

7100
801 Removal in bond of light passenger motor vehicles of

8000, 8100

37

Appendix 11
Country and Currency Codes
(Boxes 10, 11, 15, 17, 18, 22 and 34 on entry)

Country name 2 Alpha code Currency name 3 Chr.code
(*See note below)
Afghanistan AF * ZZZ
Albania AL * ZZZ
Algeria DZ * ZZZ
American Samoa AS * ZZZ
Andora AD * ZZZ
Angola AO * ZZZ
Anguilla AI * ZZZ
Antarctica AQ * ZZZ
Antigua and Barbuda AG * ZZZ
Argentina AR * ZZZ
Armenia AM * ZZZ
Aruba AW * ZZZ
Australia AU Australian Dollar AUD
Austria AT Austrian Schilling ATS
Azerbaijan AZ * ZZZ
Bahamas BS * ZZZ
Bahrain BH * ZZZ
Bangladesh BD * ZZZ
Barbados BB * ZZZ
Belarus BY * ZZZ
Belgium BE Belgian Franc BEF
Belize BZ * ZZZ
Benin BJ CFA Franc XOF
Bermuda BM * ZZZ
Bhutan BT * ZZZ
Bolivia BO * ZZZ
Bosnia & Herzegovina BA * ZZZ
Botswana BW Pula BWP
Bouvet Island B V * ZZZ
Brazil BR Cruzeiro BRN
British Indian Ocean
Territory I0 US Dollar USD
British Virgin Islands VG US Dollar USD
Brunei Darussalam BN * ZZZ
Bulgaria BG * ZZZ
Burkina Faso BF CFA Franc XOF
Burma BU * ZZZ

38
Burundi BI Burundi Franc BIF

Country name 2 Alpha code Currency name 3 Chr.code
(*see note below)
Cameron CM * ZZZ
Canada CA Canadian Dollar CAD
Cape Verde CV * ZZZ
Cayman Islands KY * ZZZ
Central African Republic CF * ZZZ
Chad TD * ZZZ
Chile CL * ZZZ
China CN Remninbi Yuan CNY
Christmas Island CX * ZZZ
Cocos (Keeling) Islands CC * ZZZ
Colombia CO * ZZZ
Comoros KM * ZZZ
Congo CG * ZZZ
Cook Islands CK * ZZZ
Costa Rica CR * ZZZ
Cote d'Ivoire CI CFA Franc XOF
Croatia HR * ZZZ
Cuba CU Peso CUP
Cyprus CY Cypriot Pound CYP
Czechoslovakia CS * ZZZ
Czech Republic CZ * ZZZ
Democratic Yemen YD * ZZZ
Denmark DK Kroner DKK
Djibout DJ * ZZZ
Dominica DM * ZZZ
Dominican Republic DO * ZZZ
East Timor TP * ZZZ
Ecuador EC * ZZZ
Egypt EG Egyptian Pound EGP
El Salvador SV * ZZZ
Equatorial Guinea GQ * ZZZ
Estonia EE * ZZZ
Ethiopia ET Birr ETB
Falkland Islands (Malvinas) FK * ZZZ
Foroe Islands FO * ZZZ
Fiji FJ * ZZZ
Finland FI Markka FIM
France FR Franc FRF
French Guiana GF French Franc FRF
French Polynesia PF * ZZZ
French Southern (Territories) TF French Franc FRF

39
Gabon GA * ZZZ
Gambia GM * ZZZ
Georgia GE * ZZZ

Country name 2 Alpha code Currency name 3 Chr. code
(*see note below)

Germany DE Deutschmark DEM
Ghana GH Cedi GHC
Gibraltar GI * ZZZ
Greece GR Drachma GRD
Greenland GL * ZZZ
Grenada GD * ZZZ
Guadeloupe GP French Franc FRF
Guam GU US Dollar USD
Guatemala GT * ZZZ
Guinea GN * ZZZ
Guinea-Bissau GW * ZZZ
Guyana GY * ZZZ
Haiti HT * ZZZ
Heard & McDonald Islands HM Australian Dollar AUD
Honduras HN * ZZZ
Hong Kong HK Hong Kong Dollar HKD
Hungary HU * ZZZ
Iceland IS * ZZZ
India IN Indian Rupee INR
Indonesia ID * ZZZ
Iran (Islamic Republic of) IR * ZZZ
Iraq IQ * ZZZ
Ireland IE Punt IEP
Israel Shekel IL ILS
Italy IT Lira ITL
Jamaica JM * ZZZ
Japan JP Yen JPY
Jordan JO * ZZZ
Kampuchea, (Democratic KH * ZZZ
Peoples Republic)
Kazakhstan KZ * ZZZ
Kenya KE Kenyan Shilling KES
Kiribati KI Australian Dollar AUD
Kuwait KW * ZZZ
Kyrgyzstan KG * ZZZ
Lao People's Democratic LA * ZZZ
Republic
Latvia LV * ZZZ
Lebanon LB * ZZZ

40

(* see note below)

Lesotho LS Maluti LSL
Liberia LR * ZZZ
Libian Arab Jamahiriya LY * ZZZ
Liechtenstein LI * ZZZ
Lithuania LT * ZZZ
Luxembourg LU * ZZZ
Macau MO * ZZZ
Madagascar MG * ZZZ
Malawi MW Kwacha MWK
Malaysia MY Ringgit MYR
Maldives MY * ZZZ
Mali ML CFA Franc XOF
Malta MT * ZZZ
Marshall Islands MH US Dollar USD
Martinique MQ French Franc FRF
Mauritania MR * ZZZ
Mauritius MU Mauritian Rupee MUR
Mexico MX * ZZZ
Micronesia FM US Dollar USD
Moldova, (Republic of) MD * ZZZ
Monaco MC French Franc FRF
Mongolia MN * ZZZ
Montserrat MS * ZZZ
Morocco MA * ZZZ
Mozambique MZ Metical MZM
Namibia NA Namibian Dollar NAD
Nauru NR Australian Dollar AUD
Nepal NP * ZZZ
Netherlands NL Guilder NLG
Netherlands Antilles AN * ZZZ
Neutral Zone NT * ZZZ
New Caledonia NC * ZZZ
New Zealand NZ New Zealand Dollar NZD
Nicaragua NI * ZZZ
Niger NE CFA Franc XOF
Nigeria NG Naira NGN
Niue NU New Zealand Dollar NZD
Norfolk Islands NF Australian Dollar AUD
North Korea. KP North Korean Won KPW
Northern Mariana Islands MP US Dollar USD

41
Norway NO Kroner NOK
Oman OM * ZZZ

(*see note below)

Pakistan PK Pakistan Rupee PKR
Palau PW US Dollar USD
Panama PA * ZZZ
Papua New Guinea PG * ZZZ
Paraguay PY * ZZZ
Peru PE * ZZZ
Philippines PH * ZZZ
Pitcairn PN New Zealand Dollar NZD
Poland PL * ZZZ
Portugal PT Escudo PTE
Puerto Rico PR US Dollar USD
Qatar QA * ZZZ
Reunion RE French Franc FRF
Romania RO * ZZZ
Russian Federation RU Russian Rouble RUR
Rwanda RW Rwandan Franc RWF
Saint Kitts and Nevis KN * ZZZ
Saint Lucia LC * ZZZ
Saint Vincent & the Grenadines VC * ZZZ
Samoa WS * ZZZ
San Marino SM Italian Lira ITL
Sao Tome and Principe ST * ZZZ
Saudi Arabia SA Riyal SAR
Senegal SN CFA Franc XOF
Seychelles SC * ZZZ
Sierra Leone SL * ZZZ
Singapore SG Singapore Dollar SGD
Slovakia SK * ZZZ
Slovenia ST * ZZZ
Solomon Islands SH * ZZZ
Somalia SO * ZZZ
South Korea KR South Korean Won KRW
South Africa ZA Rand ZAR
Spain ES Peseta ESP
Sri Lanka LK * ZZZ
St Pierre Miquelon PM French Franc FRF
St. Helena SH * ZZZ
Sudan SD * ZZZ
Suriname SR * ZZZ
Svalbard and Jan Mayen Islands SJ Norwegian Kroner NOK

42
Swaziland SZ Lilongeni SZL
Sweden SE Swedish Kroner SEK
Switzerland CH Swiss Franc CHF

(*see note below)

Syrian Arab Republic SY * ZZZ
Taiwan TW Taiwanese Dollar TWD
Tajikistan T J * ZZZ
Tanzania TZ Shilling TZS
Thailand TH Baht THB
Togo TG CFA Franc XOF
Tokelau TK New Zealand Dollar NZD
Tonga TO * ZZZ
Trinidad and Tobago TT * ZZZ
Tunisia TN * ZZZ
Turkey TR * ZZZ
Turkmenistan TM * ZZZ
Turks and Caicos Islands TC US Dollar USD
Tuvalu TV Australian Dollar AUD
Uganda UG Ugandan Shilling UGS
Ukraine UA * ZZZ
United Arab Emirates AE Dirham AED
United Kingdom GB Pound Sterling GBP
United States Minor Outer Isles UM US Dollar USD
United States of America US US Dollar USD
Uruguay UY * ZZZ
Uzbekistan UZ * ZZZ
Vanuatu VU * ZZZ
Vatican City State (Holy See) VA Italian Lira ITL
Venezuela VE * ZZZ
Vietnam VM * ZZZ
Virgin Islands VI US Dollar USD
Wallis & Futuna Islands WF * ZZZ
Western Sahara EH Spanish Pesetas ESP
Yugoslavia YU * ZZZ
Zaire ZR * ZZZ
Zambia ZM Kwacha ZMK
Zimbabwe ZW Zimbabwean Dollar ZWD

43

Notes:
1. In relation to the currencies and their related codes in the above table the
occurrence of an * followed by the three character "ZZZ" code indicates that the
computer system does NOT hold the relevant rate of exchange for the currency unit
used by that country. Where invoices, freight accounts, AWB's etc in such currencies
the local customs office must be consulted as to the appropriate rate of exchange to
use for the purposes of calculating the equivalent amount in national currency
{Zimbabwe dollars). Any such conversions must be shown on a worksheet attached to
the Bill of Entry.

2. In addition to the countries and their related currencies as shown above certain
other currency codes identifying regional or economic groupings are in existence and
have an exchange rate which is held in the computer system, these are as follows:

Grouping/Currency unit Code

European Community Currency Unit {ECU). XEU

CFA Franc {under the authority of BCEAO XOF
Banque centrale des Etats de l'Afrique de l'Ouest).

Preferential Trade Area for the Eastern PT A
and Southern African States {UAPTA).

44

12.0 Detailed descriptive notes on Customs Procedure Codes

** Additional Code 000 is a general code that can be combined with all extended
procedure codes.
- The use of this code in IM4 regime denotes that one is not claiming relief
from duties payable i.e. Customs Duty; Import Tax and Surtax are payable.
- On Re-imports (IM6), Extended Procedures 6010 and 6022 mean that no
duties are payable with the exception of other fees and fines that might be
levied. eg 6022 000.
- The use of 6021 000 will mean that there is no relief from all duties
payable.

** Extended Procedure 4081 will only be used on the authority of the Port Controller
where the bill of entry is to be lodged.

45

105 Description: Exportation of goods by the government of Zimbabwe

Legislation: -

Number of copies required: Computer Environment 2
Manual Environment 4

Supporting documents: -

Duties payable: Nil

Special provisions: -

Permitted Extended
Procedures:
1000, 1040, 1052, 1071, 2100, 2171, 2200, 2271, 3040,
3051, 3052, 3071

46

120 Description: Exportation of goods on which industrial drawback is
to be claimed.

This procedure caters for the exportation of goods on
which industrial drawback is claimed when such goods
are manufactured in Zimbabwe from duty paid materials
originally imported into Zimbabwe. Upon exportation the
goods must not have undergone any use within
Zimbabwe.

Legislation: Section 99 of the Customs and Excise
(General) Regulations, 2001
Customs and Excise (Industrial Drawbacks) Regulations
1991.

Number of copies required: Computer environment 3
Manual environment 5

Supporting Documents:

Duties Payable: Nil.

Special Provisions: The goods must be exported within two years of the date
upon which duty on importation was paid. Any claim to
drawback must be lodged within thirty days of the date
of exportation of the goods.

Permitted Extended
Procedures:
1040

47

125 Description: Exportation of compensating products manufactured
under the Customs and Excise (Inward
Processing)(Rebate) Regulations combined with
materials on which industrial drawback is to be
claimed.

This procedure caters for the exportation of
compensating products manufactured under Inward
Processing Rebate when combined with duty paid stocks
on which industrial Drawback will he claimed. Upon
exportation the goods must not have undergone any use
within Zimbabwe.

Legislation: Section 79 of the Customs and Excise
(General)(Regulations), 2001.

Section 99 of the Customs and Excise
(General)(Regulations), 2001.

Section 4 of the Customs and Excise (Industrial
Drawback) Regulations, 1991.

The Customs and Excise (Inward Processing)(Rebate)
Regulations, 1997.



Duties Payable: Nil

Special Provisions: This Additional Code is a combination of codes 120 and
170. The conditions applying to each of these must be
fulfilled.

Permitted Extended
Procedures:
1040

48

under the Customs and Excise (Inward Processing)
(Rebate) Regulations.

Legislation: Section 79 of the Customs and Excise (General) Regula-
tions, 2001.

The Customs and Excise (Inward Processing) (Rebate)
Regulations, 1997.


Supporting Documents: -

Duties Payable: Nil

Special Provisions: The compensating products must be exported within
twelve months of the date of the grant of rebate or within
such longer period as the Commissioner may allow.

Permitted Extended
Procedures:
1052

49

in an Export Processing Zone under the Customs
and Excise (Inward Processing) (Rebate) Regulations.

Legislation: Section 79 of the Customs and Excise (General) Regula-
tions, 2001.
The Customs and Excise (Inward Processing) (Rebate)
Regulations, 1997.
Section 57 of the Customs and Excise (General) Regula-
tions, 2001



Duties Payable: Nil

Special Provisions: The compensating products must be exported within
twelve months of the date of the grant of rebate or within
such longer period as the Commissioner may allow.

Permitted Extended
Procedures:
1052

50

180 Description: Export of Excisable goods

This procedure covers the removal of excisable goods
manufactured in Zimbabwe.

Legislation: Section 79 (5) of the Customs and Excise (General)
Regulations. 2001.

Section 128 of the Customs and Excise Act Chapter
23:02



Duties Payable: Nil

Special Provisions: For the purposes of this procedure, the premises of a
licensed manufacturer of excisable goods shall be
deemed to be a bonded warehouse.

Permitted Extended
Procedures:
1000

51

201 Description: Entry for opaque beer produced by Local Authorities

Legislation: Customs and Excise (Suspension) Regulations, 1997
S.I. 39 of 1997 Section 6B

Section 237 of the Customs and Excise Act, Chapter
23:02

Number of copies required: Computerised environment 3


Duties Payable: Nil

Special Provisions: Duty is wholly suspended on opaque beer that is
classified under heading 22.03 of the Excise Tariff and is
produced and sold in Zimbabwe by a Local Authority

Permitted Extended
Procedures:
2000

52

301 Description: Re-exportation after entry for home use where (Same
State) drawback of duty will be claimed

Legislation: Section 99 of the Customs and Excise (General)
Regulations, 2001.


Supporting Documents: Original Import Bill of Entry together with the original
invoices relative to the goods.

Duties Payable: Nil

Special Provisions: A drawback of the whole of the Customs duty shall be
granted upon imported goods which are not used in
Zimbabwe and are exported within two years from the
date on which duty was paid thereon.

Permitted Extended
Procedures:
3040

53

320 Description: Re-exportation of goods where Industrial Drawback
of duty will be claimed

This procedure only caters for the re-exportation of
goods after inward processing procedure using duty paid
materials originally imported into Zimbabwe on which
drawback of duty will be claimed.

Regulations 2001.

Customs and Excise (Industrial Drawbacks) Regulations
1991.


Supporting documents: -

Duties Payable: Nil

Special Provisions: The materials on which drawback of duty is being
claimed must be exported within two years of the date
upon which duty on importation was paid.

Any claim to drawback must be lodged within thirty days
of the date of exportation of the goods.

The goods imported for inward processing must be re-
exported within twelve months of the date of importation

Permitted Extended
Procedures:
3052

54

401 Description: Importation for home use of goods for resale.

Legislation:



Duties Payable: Customs duty and Value Added Tax.

Special Provisions: VAT is payable on the use of this procedure and will be
claimed as input tax on sale of goods.

For registered operators, a VAT registration number
should be quoted on box 44 of the B/E

In the case of ex-warehouse procedures the identifying
particulars of the B/E, which placed the goods into the
warehouse, must be shown in Box 31 of the Form 21.

Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081

55

402 Description: Importation for home use of goods for use solely in a
process of manufacture.

Legislation:


Supporting Documents: A Manufacturers certificate in the prescribed form.
Document Code 300.

Duties Payable: Customs duty, Value Added Tax and Surtax.

Special Provisions: The manufacturer must be registered with the Ministry of
Industry and International Trade.

VAT is payable on the use of this procedure and will be


particulars of the B/E which placed the goods into
warehouse must be shown in Box 31 of the Form 21.

Permitted Extended
Procedures:
4000, 4051, 4052, 4071,4080, 4081

56

403 Description: Importation for home use of goods for the exclusive
use of the Government of Zimbabwe.

A rebate of all taxes will be granted for goods imported
for use solely by the Government of Zimbabwe.

Legislation: Customs and Excise Act, Part III of the Tariff.

1
st
Schedule, Part II, Item 1(v) of the Value Added Tax
(General) Regulations, 2003.


Supporting Documents: Government Duty Free certificate,
Document Code 100.

Duties Payable: Nil

Special Provisions: A Duty Free certificate from the relevant Ministry should
be produced including the necessary requisitions, where
necessary.


Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081

57

404 Description: Importation for home use of goods for use by foreign
embassies, High Commissions and other diplomatic
missions.

A rebate of all taxes will be granted on goods imported
for use at or by a diplomatic mission and certified to be
for official purposes.

Regulations, 2001.

1
st
Schedule, Part II, Item 1(ii) of the Value Added Tax



Duties Payable: Nil

Special Provisions: Prior authority from the Ministry of Foreign Affairs is
required.


Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081

58

405 Description: Donated hospital requisites, including motor vehicles
as may be approved and certified by the Secretary for
Health to be for use in any hospital.


1
st


Supporting Documents: A certificate issued by the Secretary for Health.
Document Code 307.

Duties Payable: Nil

Special Provisions: Requisites must not be disposed of so as to come into the
possession of, or into consumption by any person not
entitled by law to import the article(s) free of duty.


Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081

59

406 Description: Donated school requisites, including motor vehicles as
may be approved by the Secretary for Education to
be for use in any school.


1
st


Supporting Documents: A certificate issued by the Secretary for Education.
Document Code 101.

Duties Payable: Nil

Special Provisions: Requisites must not be disposed of so as to come into the
possession of, or into consumption by any person not
entitled by law to import the article(s) free of duty.


Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081

60

407 Description: Component parts and materials for use in the
manufacture of aircraft conditional entry
requirements by the Commissioner General.

Legislation: Section 4 (1) of the Aircraft Assembly Rebate
Regulations. S.I. 18 of 2001.

Number of copies required: Computerised environment 3

Supporting Documents: Aircraft Assemblers Declaration
Document Code 500

Duties Payable: Value Added Tax

Special Provisions: The manufacturer must be registered with the
Commissioner General.



Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081

61

410 Description: Goods for occupational therapy or the occupational
training of the blind.

A rebate of duty will be granted in respect of materials
imported by a public body, association or an institution
recognised by the Minister -

(a) for use in the occupational therapy for the
treatment of patients suffering from any disease,
deformity or physical incapacity; or

(b) for use in the occupational training of the blind.

Regulations, 2001.

1
st
Schedule, Part II, Item 6 of the Value Added Tax


Supporting Documents: Declaration by the Responsible Officer
Document Code 502

Duties Payable: Nil

Special Provisions: In the case of ex-warehouse procedures the identifying

Permitted Extended
Procedures:
4000, 4051, 4052, 4071,4080,4081

62

411 Description: Importation of goods (general) for registered miners.

The procedure covers the importation by a person who is
the holder of a registered mining location as defined in
the Mines and Minerals Act, of goods for mining
purposes.

Legislation:




Special Provisions: The registered number of the mining location must also
be entered in the Description of goods box 31 of the Bill
of Entry.




Permitted Extended
Procedures:
4000, 4051, 4052, 4071,4080 ,4081

63

412 Description: i) Specified goods for the mining industry.

A rebate of duty will be granted on the following articles
when imported by a person engaged in the mining
industry-
(a) eucalyptus, pine and other oils for use in the
extraction of gold and other minerals by the
floatation process;
(b) chemical substances other than spirits, methylated
spirits, fuel oils, lubricants and nitrate of lead, for
use in any process for the concentration or
refining of ore, or for assay or research purposes.

ii) Goods for the prospecting and search for mineral
deposits.

A rebate of duty will be granted on goods which:
(a) are imported by a person who has entered into
a contract with the Government, which is
approved by the Minister, for the prospecting and
search for mineral deposits; and
(b) the Minister is satisfied are to be used in the
prospecting and search for mineral deposits in the
performance of such a contract.

Legislation: i) Section 113 of the Customs and Excise (General)
Regulations, 2001

ii) Section 129 of the Customs and Excise (General)
Regulations, 2001.

1
st


Supporting Documents: i) A certificate issued by the Secretary for Finance.
Document code 301

Duties Payable: Nil


Permitted Extended
Procedures:
4000, 4051, 4052, 4071,4080, 4081

64

413 Description: Specified goods for the mining industry which are for
specific use by registered miners.

A rebate of duty and a suspension of Value Added Tax
will be granted on goods which, by virtue of their
description, qualify for clearance under both:
(a) a rebate of duty provided for in Section 113 of the
Customs and Excise (General) Regulations, 2001,
and
(b) an exemption of VAT is provided for in 1
st


Legislation: Section 113 of the Customs & Excise (General)
Regulations, 2001.

1
st



Duties Payable: Nil


Permitted Extended
Procedures:
4000, 4051, 4052, 4071,4080, 4081

65

414 Description: Importation of goods of a capital nature for use in the
prospecting and search for mineral deposits -direct
home use.

Regulations, 2001.

1
st


Supporting Documents: A certificate issued by the Commissioner General.
Document Code 315.

The certificate issued by the Commissioner General may
be dispensed with if the goods are of a type listed in the
Second Schedule, Item 23 (Section 3(b)) of the Sales Tax
(Exemption) Regulations, 1992.

Duties Payable: Nil

Special Provisions: Authority from the Commissioner General is required on
use of this procedure.


Permitted Extended
Procedures:
4000, 4051, 4052, 4071,4080, 4081

66

415 Description: i. Goods for use in petroleum exploration or
production;

A rebate of duty will he granted on goods which are
imported by a contractor solely and exclusively for
use in the exploration for or production of petroleum
and which the Secretary for Mines has certified are
imported in terms of a contract;

ii. Importation of goods imported in terms of an
agreement entered into pursuant to a special
mining lease.

A rebate of duty will be granted on goods imported in
terms of an agreement entered into pursuant to a
special mining lease and which the Minister of
Mines has certified are imported under such contract.

Legislation: i. Section 134 of the Customs and Excise (General)
Regulations, 2001

1
st
.

ii. Section 138 of the Customs and Excise (General)
Regulations, 2001.

1
st


Supporting Documents: A certificate issued by the Secretary for Mines.
Document Code 303.

Duties Payable: Nil


Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080,4081

67
416 Description: Component parts and materials for use in the
manufacturing of electrical goods in such form and
under such conditions as the Commissioner General
may approve.

Legislation: Customs and Excise (Electrical Manufacturers Rebate)
Regulations. SI 378 of 1999

1
st


Supporting Documents: A manufacturers certificate in the prescribed form.
Document Code 300

Duties Payable: Nil

Special Provisions: The assembler must be registered with the Commissioner
General for the purposes of the rebate.


Permitted Extended
Procedures:
4000, 4051, 4052, 4071,4080,4081

68

417 Description: Importation of goods by farmers and agricultural co-
operatives

The exemption covers importations by farmers and co-
operatives.

Legislation:

Supporting Documents: Farmers Licence

Duties Payable: Customs duty and Value Added Tax

Special Provisions: The following particulars must be shown in Box, 44 of
the Bill of Entry together with the normal requirements
for that box.
(a) In the case of a licensed farmer, the number of his
current licence or his permanent registered licence
number.
(b) in the case of an agricultural co- operative the
number of the certificate.


Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080,4081

69

418 Description: i) Importation of kerosene intended for use as fuel in
jet aircraft.

(Use of this Additional code is equivalent to the
provision of a certificate by the person claiming the
suspension to the effect that the kerosene is intended for
use in jet aircraft.)

ii) Importation of fuel, lubricants and consumable
supplies for certain aircraft.

A rebate of duty will be granted in respect of fuel,
lubricants and other consumable technical supplies:
(a) taken on board any aircraft used in the operation of
a commercial air service; or
(b) contained in the tanks or other receptacles of any
aircraft arriving in Zimbabwe; or
(c) taken on board any aircraft at its last place of
departure in Zimbabwe.

Legislation: i) Section 6 of the Customs and Excise (Suspension)
Regulations, 1997.

1
st

ii) Section 108 of the Customs and Excise (General)
Regulations, 2001.



Duties Payable: Nil

Special Provisions:

Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080,4081

70
420 Description: Importation of aircraft stores and equipment for
aircraft engaged in international air navigation or
search, rescue, etc.

A rebate of duty will be granted in respect of stores,
aircraft equipment, ground equipment and spare parts
imported or supplied for use in or for the maintenance of
aircraft engaged in international air navigation except
aircraft registered within Zimbabwe.

Legislation: Section 110(1)(a) of the Customs and Excise (General)
Regulations, 2001.

1
st
.



Duties Payable: Nil


Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081

71

422 Description: Importation of goods for free distribution by
International Organisations.

A rebate of duty will be granted on such goods as the
Minister may approve when such goods are imported by
any international or regional organisation, body or
agency which has been designated by the Minister as a
relief organisation, body or agency.

Regulations, 2001.

1
st



Duties Payable: Nil


Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081

72

423 Description: Importation of goods by a foreign organisation under
an aid or technical co-operation agreement.

Minister, or a person authorised by the Minister may
approve.

Regulations, 2001.

1
st
.



Duties Payable: Nil

Special Provisions: Authority for clearance under this rebate should be
obtained from the Commissioner General.


Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081

73

424 Description: Importation of materials and equipment by road
safety associations or organisations.

A rebate of duty will be granted on such materials as the
Minister may approve when such materials and
equipment are imported by any road safety association or
organisation approved by the Minister to be used solely
for the purpose of promoting safety.

Regulations, 2001.

1
st



Duties Payable: Nil

Special Provisions: Any Road Safety Association or Organisation wishing to
use this procedure must seek authority from the
Commissioner.


Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081

74

425 Description: Importation of goods by religious, charitable or
welfare organisations in Zimbabwe.

Minister may approve which have been donated to or
imported by or for any association or organisation
approved by the Minister which is involved in religious,
charitable or welfare work in Zimbabwe.

Regulations, 2001.

1
st
Schedule, Part II, Item 3(a) of the Value Added Tax


Supporting Documents: A rebate letter from the Commissioner General
Document Code 318

Duties Payable: Nil

Special Provisions: Any organisation wishing to use this procedure must get
authority from the Commissioner General


Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081

75

426 Description: Importation of motor vehicles and other goods for use
by the blind and disabled.

A suspension of duty will be granted on:

(a) a motor vehicle of heading 87: 03 having either
special controls or is of automatic transmission or
both for use by a disabled person;

(b) any other goods for use by a blind or disabled
person.

Legislation: Customs and Excise (Suspension) Regulations, 2003
S.1.3266 of 2003.


Supporting Documents: A letter issued by the Commissioner General approving
the importation.
Document Code 318.


Special Provisions: The importation of vehicles for disabled persons under
this Additional code is strictly confined to importations
by registered commercial motor vehicle dealers on behalf
of the disabled persons.

Motor vehicles cleared on this procedure have a five year
restriction before disposal.

Any direct importations by physically handicapped
persons should be cleared on Form 49 bringing import
tax to account.


Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081

76

427 Description: Importation of goods for Religious Purposes.

A rebate of duty will be granted on the following goods
for use by a religious organisation approved by the
Commissioner General:
(a) organs and blowers thereof, harmonious and band
instruments;
(b) church decorations, alters, fonts, lecterns, pulpits,
vestments and other appointments not being
furniture.
(c) illuminated windows; and
(d) bibles, prayer books, hymn books, pictures,
pamphlets, posters, charts, statues of a religious
nature, crucifix, rosaries, medals, church stationery,
communion plates, church vessels, incense and
other religious articles as approved by the

Regulations, 2001.

1
st
Schedule, Part II, Item 3(b) as read with Item 6 of the
Value Added Tax (General) Regulations, 2003.


Supporting Documents: A rebate letter from the Commissioner General
Document Code 318

Duties Payable: Nil

Special Provisions: The Responsible Officer must apply to the Commissioner
General for the use of this procedure.


Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081

77

428 Description: Importation of cups, medals and other trophies
awarded outside Zimbabwe.

A rebate of duty will be granted on the following goods:
(a) cups, medals and other trophies or awards
presented outside Zimbabwe to any person and
imported by him or on his behalf
(i) as prizes at public exhibitions or shows,
at public examination in any educational
institution, or for skill or sport in public
competition or competition in any
educational institution;
(ii) as prizes for skill or sport in competition
among members of air, military, naval or
police forces; or
(iii) for bravery or humanity, for excellence in
art, industry, invention, manufactures,
learning or science or for honourable or
meritorious public service.
(b) Cups medals and other trophies or awards imported
for presentation to commemorate such significant
or ceremonial events or occasions as the Minister
may approve.

Regulations, 2001.

1
st



Duties Payable: Nil

Special Provisions: The articles shall on importation or release from Customs
bear engraved or otherwise indelibly marked on them the
purpose for which they were presented.


Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081

78

429 Description: Importation of goods for incorporation in the
construction of approved projects.

A rebate of duty will be granted on goods which are
certified by the responsible Ministry and the
Commissioner General to be components or materials for
incorporation in the construction of such projects as may
be approved by the Minister. The components or
materials shall form a permanent part of the finished
project.

Regulations, 2001.

1
st



Duties Payable: Nil

Special Provisions: Authority from the responsible Ministry and
Commissioner General is required for the use of this
procedure.


Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081

79

430 Description: Importation of goods for public museums.

A rebate of duty will be granted on:
(a) show cases and fittings for public museums;
(b) appliances and apparatus imported for the
preparation of specimens and exhibits.

Regulations, 2001.

1
st


Supporting Documents: A declaration signed by the Responsible Officer
Document Code 502

Duties Payable: Nil


Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081

80

431 Description: Importation of materials to be used in the
preparation and packaging of fresh fruit for export.

A rebate of duty will be granted on such materials as the
Minister may approve when such materials are imported
by a person or organisation approved by the Minister.

Regulations, 2001.

1
st


Document Code 502

Duties Payable: Nil

Special Provisions: Approval from the Commissioner General is needed for
the use of this procedure.


Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081.

81

432 Description: Importation of samples imported for destructive
testing.

A rebate of duty will be granted on samples imported in
such quantities as may be approved, and under such
conditions the Commissioner General may fix.

Regulations, 2001.

1
st


Document Code 502

Duties Payable: Nil


Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081

82

433 Description: Importation of goods being equipment and
accessories imported by blood transfusion service
organisations.

A rebate of duty will be granted on motor vehicles,
equipment or other accessories imported by organisations
approved by the Minister under such conditions as the
Minister may determine.

Regulations, 2001.

1
st


Supporting Documents: Certificate from the Secretary for Health.
Document Code 307.

Declaration signed by the Responsible Officer of the
organisation.
Document Code 502

Duties Payable: Nil

Special Provisions: An application to the Commissioner General for
recognition is needed for the use of this procedure.


Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081

83

434 Description: Importation of seeds of all kinds imported in bulk for
planting.

The exemption covers seeds of all kinds, including bulbs,
corms, fruits, rhizomes, spores, tubers and tuberous
roots, imported in bulk.

Legislation: 2
nd
Schedule, Part I of the Value Added Tax (General)
Regulations, 2003.


Supporting Documents: Agricultural Permit.
Document Code 302.

Duties Payable: Customs duty.


Permitted Extended
Procedures:
4000, 4051, 4052, 4071,4080, 4081

84

435 Description: Importation of substances prepared for medical
research or veterinary research.

The procedure covers substances as may be certified by
the Secretary for Health to have been specially prepared
for the medical or veterinary laboratory investigation of
disease or medical or veterinary research.

Legislation:


Supporting Documents: A certificate issued by the Secretary for Health.
Document Code 307.



Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081
.

85

436 Description: Importation of goods being tools used in diamond
drilling which, in actual drilling, are placed between
the diamond drill machine and the face of the hole
being drilled.

Legislation:





Permitted Extended
Procedures:
4000, 4051, 4052, 4071,4080, 4081

86

437 Description: Importation of goods being carboys, cylinders and
other specialized containers as may be approved by
the Commissioner for use on a returnable basis for
the transport of goods.

Legislation: Section 5 of the Customs and Excise (Suspension)
Regulations, 1997.

1
st
.



Duties Payable: Nil


Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081
.

87

438 Description: Importation of goods being balls, cones, pellets, rods
and other grinding media for use in ball-mills, tube--
mills or rod-mills.

Legislation: .







Permitted Extended
Procedures:
4000, 4051, 4052, 4071,4080, 4081

88

439 Description: Importation of capital equipment for use in an export
processing zone which is not situated in an industrial
park, and which is appointed in terms of section 20 of
the Export Processing Zones Act [Chapter 14:07].

Legislation: Section 142 (1) of the Customs and Excise (General)
regulations, 2001.

1
st


Supporting Documents: Declaration by the Chief Executive Officer responsible
for the Export Processing Zone that the goods imported
will be solely for use in the export processing zone.
Document Code 317.

Duties Payable: Nil

Special Provisions: A valid investment licence issued in terms of Section 26
of the Export Processing Zone Act [Chapter 14:07]


Permitted Extended
Procedures:
4000, 4051, 4052, 4071,4080, 4081

89

440 Description: Importation of specified goods for the manufacture of
tyres under rebate.

A rebate of duty shall be granted on materials referred to
in the Second Schedule of the Tyre Manufacture Rebate
Regulations (SI 265 of 2001) imported or taken out of
bond by a manufacturer for use in the manufacture of
tyres.

Legislation: Customs and Excise (Tyre Manufacturer) (Rebate)
Regulations 2001. S.I. 265 of 2001.

1
st


Supporting documents: A Manufacturers Certificate in the prescribed form.
Document Code 300.

Duties Payable: Nil

Special Provisions: The use of this procedure is strictly restricted to a Tyre
Manufacturer approved by the Commissioner.


Permitted Extended
Procedures
4000, 4051, 4052, 4071,4080, 4081

90

441 Description: Importation of wines and/or spirits under rebate.

A rebate of Customs Duty will be granted on:
a) spirits and methylated spirits used for certain
specified purposes, and

b) wines imported for use in the manufacture of
potable spirits.

Legislation: Customs & Excise (Spirit Rebate) Regulations, 1982.
Customs & Excise (Wine Rebate) Regulations, 1981.

1
st



Duties Payable: Surtax


Permitted Extended
Procedures:
4000, 4051, 4052, 4071,4080, 4081

91

443 Description: Importation of bicycle kits for use in the assembly of
bicycles

The rebate of duty applies only on bicycle kits in
completely knocked down form, imported or taken out of
bond by an assembler for use in the assembly of bicycles.

Legislation: Customs and Excise (Bicycle Assembly) (Rebate)
Regulations (SI 313 of 2000)

1
st



Duties payable: Nil

Special Provisions: Any person who wishes to use this procedure shall apply
to the Commissioner General for registration as an
assembler.


Permitted Extended
Procedures:
4000, 4051, 4052, 4071,4080, 4081

92

444 Description: Importation of goods donated to Local Authorities.

Secretary for Local Government, Rural and Urban De-
velopment may approve and which have been donated to
and imported by or for the use of any Local Authority.

Regulations, 2001.

1
st
.


Supporting Documents: A declaration by the Responsible Officer
Document Code 502.

Duties Payable: Nil

Special Provisions: A certificate to the effect that the goods are for the use
only by the relevant body issued by the Secretary for
Local Government, Rural and Urban Development is
required.


Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081

93
445 Description: Importation of certain goods for use by a former
President

A rebate of duty is granted on:
(a) a motor vehicle; and
(b) personal and household effects
imported, taken out of bond, or acquired from duty paid
stocks by a former President.

Regulations 2001.

1
st
Schedule, Part II, Item 6 arw Item 1(iv) of the Value
Added Tax (General) Regulations, 2003.



Duties Payable: Nil

Special Provisions: The former President shall give an undertaking to the
effect that the goods will not be sold or otherwise
disposed of in Zimbabwe without prior permission of the

Permitted Extended
Procedures:
4000, 4051, 4052, 4071,4080, 4081

94

446 Description: Importation of goods for use by the President of
Zimbabwe and/or his spouse.

Legislation: Customs and Excise Act Part III of the Tariff

1
st
Schedule, Part II, Item 1(iii) of the Value Added Tax


Supporting Documents: Nil

Duties Payable: Nil

Special Provisions: Nil

Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081

95

447 Description: Importation of motor vehicle components by an
assembler registered in terms of Section 5 of the
Customs and Excise (Motor Vehicles Assembly)
(Rebate) Regulations, 1999

A rebate of duty will be granted in respect of component
parts imported by an assembler for use in the assembly of
motor vehicles of 87.01, 87.02, 87.03, 87.04, 87.05, or
87.11.

Legislation: The Customs and Excise (Motor Vehicles Assembly)
(Rebate) Regulations 1999. Statutory Instrument 13 of
1999

1
st


Supporting Documents: A manufacturers certificate in the prescribed form.
Document Code 300.

Duties Payable: Nil

Special Provisions: The assembler must be registered with the Commissioner
General for the purposes of the rebate.


Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081

96
449 Description: Goods imported for specific mine development
operations.

A rebate of duty will be granted on specified goods of a
capital nature, which are imported by a holder of a
mining licence, and exclusively for use in the mining
development operations within a specified mining area
and which the Secretary for Mines has certified in
consultation with the Commissioner- General.

Regulations, 2001


Supporting Documents: A certificate issued by the Secretary for Mines.
Document Code 303.

A letter issued by the Commissioner General approving
the importation.
Document Code 318.


use of this procedure




Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080,4081

97
450 Description: Reserve Bank Relief on capital goods and spares.

This rebate covers capital goods specified by the
Minister of Finance to be eligible for rebate upon
presentation of a duty free certificate.

Legislation: Section 128C of the Customs and Excise (General)
(Amendment) Regulations, . S.I297C of 2000.
Amendment No.7


Supporting Documents: Duty Free Certificate
Document Code 301

Rebate letter from Commissioner General
Document Code 318



VAT is payable on the use of this procedure.



Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080,4081

98
452 Description: Reserve Bank Relief on raw materials for
manufacture.

This rebate covers raw materials specified by the
Minister of Finance to be eligible for rebate upon
presentation of a duty free certificate.

Legislation: Section 128C of the Customs and Excise (General)
(Amendment) Regulations, S.I297C of 2000.
Amendment No.7


Supporting Documents: Duty Free Certificate
Document Code 301

Rebate letter from Commissioner General
Document Code 318

Duties Payable: Nil



Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080,4081

99
454 Description: Rebate of duty on parts of certain railway
locomotives of NRZ

Legislation:


Duties Payable: Nil



Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080,4081

100
455 Description: Rebate of duty on parts of certain railway
locomotives of other operators.

Legislation: Item 6, Part 2, 1
st
Schedule of the VAT (General)
Regulations, 2003. (S.I.273/2003)


Duties Payable: Nil



Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080,4081

101

456 Description: Rebate of duty on Diplomatic Importations

The use of this procedure is restricted to personal
importations only and is subject to approval by the
Commissioner-General

Regulations, 2001
Item 6, Part 2, 1
st
Regulations, 2003. (S.I.273/2003)


Duties Payable: Nil

Special Provisions:


Permitted Extended
Procedures:
9000

102
457 Description: Importations under Inheritance Rebate

A rebate of duty may be granted on used personal and
household effects including one motor vehicle or motor
cycle, imported by persons residing in Zimbabwe who
have inherited the goods upon the death of a person as a
result of a bequest made by that person or as a result of
the intestacy of that person

Regulations, 2001
Item 6, Part 2, 1
st
Regulations, 2003. (S.I.273/2003)


Duties Payable: Nil

Special Provisions:


Permitted Extended
Procedures:
9000

103
458 Description: Importations under Immigrants Rebate

A rebate of duty may be granted in respect of personal
and household effects and other goods if such goods
were in physical existence and fully paid for by the
immigrant before the time of his arrival.
Use of this procedure can be done after authorization by
the Commissioner General

Regulations, 2001
Item 6, Part 2, 1
st
Regulations, 2003. (S.I.273/2003)


Duties Payable: Nil

Special Provisions:


Permitted Extended
Procedures:
9000

104
460 Description: Rebate of duty on arts organisations equipment

A rebate of duty will be granted on rebateable goods (as
defined in the Customs and Excise (General)
Regulations,) subject to other conditions the
Commissioner General may fix.

Legislation: Section 144F of the Customs and Excise (General)
Regulations, 2001 (Amendment No.8) S.I.136 of 2003
Item 6, Part 2, 1
st
Regulations, 2003. (S.I.273/2003)


Duties Payable: Nil



Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080,4081

105
461 Description: Rebate of duty on refuse collection/ road maintenance
vehicles.

A rebate of duty will be granted on any refuse
collection or road maintenance vehicle to be used by or
on behalf of any local authority where the Secretary for
Local Government has certified in consultation with the
Commissioner- General.

Legislation: Section 144G of the Customs and Excise (General)
Regulations, 2001

Item 6, Part 2, 1
st
Regulations, 2003. (S.I.273/2003)

Supporting Documents: A certificate issued by the Secretary for Local
Government.
Document Code 314.

A letter issued by the Commissioner General approving
the importation.
Document Code 318.

Duties Payable:
Nil



Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080,4081

106
462 Description: Vat exemption on agricultural imports

An exemption of VAT will be granted on specified
goods in the 2
nd
Schedule, Part I, of the VAT (General)
Regulations, 2003

Legislation: 2
nd
Schedule, Part I, of the VAT (General) Regulations,
2003.


Duties Payable: Customs Duty and Surtax



Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080,4081

107
463 Description: Suspension of duty on goods imported by Air
Zimbabwe.

A rebate of duty will be granted on specified goods and
spares imported by Air Zimbabwe

Legislation: Customs and Excise (Suspension)(Amendment)
Regulations, 2004, (No.2) S.I. 36 of 2004.



Special Provisions: Only Air Zimbabwe can make use of this procedure


Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080,4081

108
464 Description: Suspension of duty on spares imported by ZISCO
Steel.

A suspension of duty will be granted on specified goods
and spares imported by Zisco Steel

Legislation: Customs and Excise (Suspension)(Amendment)
Regulations, 2004.
(S.I. 202 /2004)


Duties Payable: Nil

Special Provisions: Only Zisco Steel can make use of this procedure


Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080,4081

109
465 Description: Rebate of duty on motor vehicles imported by serving
members of parliament of Zimbabwe.

A rebate of duty will be granted on bonafide motor
vehicles imported by members of parliament

Regulations, 2001



Special Provisions: Only Air Zimbabwe can make use of this procedure


Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080,4081

110
466 Description: VAT exemption on approved capital equipment
imported into the country.

VAT shall be granted on approved capital equipment
imported into the country.

Legislation: VAT Exemption Regulations (General) Regulations,
2004


Supporting Documents: Customs Duty
Duties Payable:


Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080,4081

111
467 Description: Suspension of duty on ZIMRA scanners.

Duty shall be wholly suspended on scanners imported by
the Zimbabwe Revenue Authority

Legislation: Customs and Excise Suspension (Amendment)
Regulations, 2003
VAT (General) Regulations, 2003, First Schedule Part 2,
Item6


Duties Payable: NIL
Special Provisions:

Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080,4081

112
468 Description: Surtax on light passenger motor vehicles of chapter
8703.

Surtax shall be charged on light passenger motor
vehicles of 8703 which are more than 5years from date
of manufacture.

Legislation: Customs and Excise (Surtax Tariff) Notice, 2004
S.I of 2004


Duties Payable: Customs Duty, Value Added Tax and Surtax


Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080,4081,9000

113

502 Description: Temporary importation of goods for an approved
project.

Minister may approve when such goods are temporarily
imported into Zimbabwe by contractors or other persons
for completion of such projects as may have been
approved by the Minister. This shall apply to goods not
intended for consumption in Zimbabwe.

Regulations, 2001.

1
st
Schedule, Part II, Item 1(q) of the Value Added Tax



Duties Payable: Nil

Special Provisions: Authority from the responsible Ministry and the
Commissioner General is needed for use of this
procedure.

All goods cleared under this rebate should be re-exported
at the expiry of the date specified.

Permitted Extended
Procedures:
5100.

114
503 Description: Temporary importation of all aircraft, tools, spare
parts and equipment imported for use in the search,
rescue, investigation, repair or salvage of lost or
damaged aircraft.

A rebate of duty will be granted on the above mentioned
goods if they are to be exported within one month of the
conclusion of the search, rescue, investigation, repair or
salvage.

Legislation: Section 110 (1)(b) of the Customs and Excise (General)
Regulations, 2001.

1
st
Schedule, Part II, Item 1(n) of the Value Added Tax



Duties Payable: Nil

Special Provisions: Goods to be exported within one month of the conclusion
of the search, rescue, investigation, repair or salvage.

Permitted Extended
Procedures:
5100, 5200.

115
504 Description: Temporary importation for repair and return.

The Commissioner may permit the Temporary
Importation of goods without payment of duty on
importation for purposes of being repaired.

Legislation: Section 124 of the Customs and Excise Act [Cap: 23:02]

1
st



Duties Payable: Nil

Special Provisions: A security in the form of a cash deposit or guarantee
must be lodged.

Permitted Extended
Procedures:
5200, 5271, 5280

116
601 Description: Re-importation after outright exportation of goods on
which Industrial Drawback has been claimed.

Regulations, 2001.

1
st


Supporting Documents: See special provisions below.

Duties Payable: See special provisions below.

Special Provisions: Evidence must be produced at the time of re-importation
to show that the goods were previously exported and that
they were not subjected to a process of manufacture
outside Zimbabwe.

Drawback of duty (if already claimed) will be collected
under a Special Warrant prepared by Customs prior to
assessment of the Bill of Entry.

Permitted Extended
Procedures:
6010

117

602 Description: Re-importation following temporary exportation for
repair where no Customs duty, Import tax and
Surtax is payable.
This procedure covers:
a) re-importations on which a rebate of duty is
granted on goods re-imported after having been
temporarily exported for repair under warranty or
guarantee,
b) re-importations of goods for use by the Govern-
ment of Zimbabwe following repair, (previously
imported under Additional code 403),
c) re-importations of goods for use by foreign
embassies, High Commissions and other
diplomatic missions following repair, (previously
imported under Additional code 404),
d) re-importations of goods previously cleared un-
der a rebate of Customs duty, Import tax and
Surtax following repair, (previously imported
under Additional codes 415, 420, 423, 425, 427,
429 or 433),
e) re-importations of goods donated to local authori-
ties following repair (previously imported under
Additional codes 444).

Legislation: Section 125 of the Customs and Excise (General) Regu-
lations, 2001.
1
st
Schedule, Part II, Item 1(b) arw Item 6 of the Value
Added Tax (General) Regulations, 2003.


Supporting Documents: b) Government Duty Free certificate. Document
Code 100.

d) For goods previously imported under CPC 415, a
certificate issued by the Secretary for Mines.
Document Code 303.

e) Document Code 314.

Duties Payable: Nil

Special Provisions: c) Prior authority from the Ministry of Foreign
Affairs is required.

Permitted Extended
Procedures:
6021.

118

604 Description: Re-importation following temporary exportation for
repair.

This procedure covers re-importations of goods
previously entered and cleared under Additional codes
407, 424, 426.

Regulations, 2001.




Special Provisions: -

Permitted Extended
Procedures:
6021

119

606 Description: Re-importation following temporary exportation of
goods, other than those attracting an ad-valorem rate
of duty, where a cost of repair is raised.

Legislation: Section 125 of the Customs and Excise (General) Regu-
lations, 2001.



Duties Payable: Customs duty, Import Tax and Surtax.



Permitted Extended
Procedures:
6021

120
701 Description: Warehousing of light passenger motor vehicles of

Surtax shall be calculated on the warehousing of light
passenger motor vehicles of 8703 which are more than
5years from date of manufacture.

S.I of 2004


Duties Payable:
Nil


Permitted Extended
Procedures:
7100

121

801 Description: Removal in bond of light passenger motor vehicles of
chapter 8703 where surtax is payable

Surtax shall be calculated (and added to the penal
sum)on the removal in bond of light passenger motor
vehicles of 8703 which are more than 5years from date
of manufacture.

S.I of 2004


Duties Payable:
Nil

Permitted Extended
Procedures:
8000,81000

Trader Manual

Uploaded by

Document Information

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Trader Manual

Uploaded by

Copyright:

Available Formats

Zimbabwe Revenue Authority

Asycuda++ Trade Manual 2005 (version 1)

You might also like