1.

3 Zimbabwe Customs Information

Duties and Tax Exemption
Emergency Response
Exemption Regular Regime (Non-Emergency Response)
Exemption Certificate Application Procedure
Exemption Certificate Document Requirements
Customs Clearance
General Information
Customs Clearance Document Requirements
Transit Regime

Duties and Tax Exemption

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

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

Agreements / Conventions Description Ratified by

Country?

WCO (World Customs Organization) member Yes

Annex J-5 Revised Kyoto Convention Yes, 10 February 2003

OCHA Model Agreement No

Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief No
Operations)

Regional Agreements (on emergency/disaster response, but also customs unions, regional integration) COMESA and SADC

Exemption Regular Regime (Non-Emergency Response)

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

ZIMRA (Zimbabwe Revenue Authority) is a department within the Ministry of Finance.

ZIMRA uses the automated ASYCUDA ++ computerised tariffing system which is in line with the International harmonised tariff system.
Humanitarian Aid is covered under section 122 of the general Customs and excise regulations.
This act can be purchased on CD from ZX net. Contact details: 263-4-751921 / 753334 or from Government printers.
Please see the ZIMRA Asycuda manual

Organizational Requirements to obtain Duty Free Status

United Nations Agencies

UN agencies do not need to register with Ministry of Public Service Labour and Social Welfare; their operations are generally governed by an LOU or
MOU with the government.
Issues relating to duty rebates are usually spelt out in the MOU or LOU with government

Non-Governmental Organizations

For an organisation to be classified as an NGO or voluntary/charitable or church organisation, it must register with the Ministry of Public Service Labour
and Social Welfare.
The organisation may then use its status as a registered humanitarian entity to apply for rebate of duty for its importations to ZIMRA. Organisations
whose operations are not registered with MPSLSW do not qualify to apply for rebate of duty.

Exemption Certificate Application Procedure

Duties and Taxes Exemption Application Procedure

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 Generalities (include a list of necessary documentation)

Organisations registers itself with Min of Public Service Labour and Social Welfare, at Compensation House, Contact Mr Masanga on +263(04)798537
/60

Process to be followed (step by step or flowchart)

Organisation writes a letter to Mr Masanga, Perm Sec, MPSLSW, requesting registration with MPSLSW as an NGO, Voluntary/Charitable or
Church organisation
Above letter must give indications on funding, programme objectives, targeted recipients and areas of operation
MPSLSW will respond to letter within a week, requesting any added information or giving an approval/disapproval of application

If approved, the letter of approval from MPSLSW will need to be attached to rebate of duty applications made to ZIMRA as this is proof of registration
and basis on which duty rebate is given.

Exemption Certificate Document Requirements

mDuties and Taxes Exemption Certificate Document Requirements (by commodity)

Food NFI (Shelter, Medicines Vehicle & Spare Staff & Office Telecoms
WASH, Parts Supplies Equipment
Education)

Invoice Yes, 1 copy, applies Yes, 3 copies, Yes, 3 copies, Yes, 3 copies, Yes, 3 copies, Yes, 3 copies,
to UN and NGOs applies to UN and applies to UN and applies to UN and applies to UN and applies to UN and
NGOs NGOs NGOs NGOs NGOs

AWB/BL/Other No Yes, original and 3 Yes, original and 3 Yes, original and 3 Yes, original and 3 Yes, original and 3
Transport copies copies copies copies copies
Documents

Donation/Non- No Yes, original and 3 Yes, original and 3 Yes, original and 3 Yes, original and 3 Yes, original and 3
Commercial copies copies copies copies copies
Certificates

Packing Lists No Yes, original and 3 Yes, original and 3 Yes, original and 3 Yes, original and 3 Yes, original and 3
copies copies copies copies copies

Other Documents Food Import Permit C152 authorised by C152 authorised by C152 authorised by C152 authorised by C152 authorised by
issued by MoA MoFA MoFA MoFA MoFA MoFA

Additional Notes

Food import permit issued by Ministry of Agriculture. Form C152 must be submitted to Ministry of Foreign Affairs together with other highlighted documents then stamped
for approval by MoFA before being submitted to ZIMRA for their stamp as well.
The above applies to both UN agencies and NGO’s. Attached is the import permit procedure for food commodities.

Customs Clearance

General Information

Customs Information

Document Transport Manifest, Consignment note, Loading slip, Export Permits, Export Bill of Entry, Phytosanitary Certificates, and
Requirements Commercial Invoice

Documents required from importer would be GMO certificate, Plant Permit, Import Permit, Import Bill of Entry and ZIMRA
rebate letter.

Embargoes Dependent on commodity type and set by the regulatory Ministry e.g.

Ministry of Agriculture for agricultural products

Ministry of Health & Child Welfare for medicines
Ministry of Defence for arms

Prohibited Items Dependent on commodity type and set by the regulatory Ministry e.g.

Ministry of Agriculture for agricultural products

Ministry of Health & Child Welfare for medicines
Ministry of defence for arms

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 General There are restrictions on GMO commodities whose importation is monitored by the Biotechnology Authority of Zimbabwe –
Restrictions see Food import procedures.

Customs Clearance Document Requirements

Customs Clearance Document Requirements (by commodity)

Food NFI (Shelter, WASH, Medicines Vehicles & Spare Parts Staff & Office Telecoms
Education) Supplies Equipment

D&T Exemption Yes, Original, 1 Yes, Original C152, 1 Yes, Original Yes, Original stamped Yes, Original Yes, Original
Certificate copy, copy, C152, 1 copy, C151, 1 copy, C152, 1 copy, C152, 1 copy,
applies to both UN applies to both UN applies to both UN applies to both UN and applies to both UN applies to both UN
and NGO and NGO and NGO NGO and NGO and NGO

Invoice Yes, Original, 1 Yes, 1 copy, Yes, 1 copy, Yes, 1 copy, Yes, 1 copy, Yes, 1 copy,
copy, applies to UN and applies to UN and applies to UN and NGOs applies to UN and applies to UN and
applies to both UN NGOs NGOs NGOs NGOs
and NGO

AWB/BL/Other Yes, 1 copy, Yes, 1 copy, Yes, 1 copy, Yes, 1 copy, Yes, 1 copy, Yes, 1 copy,
Transport Documents applies to UN and applies to UN and applies to UN and applies to UN and NGOs applies to UN and applies to UN and
NGOs NGOs NGOs NGOs NGOs

Donation/Non- Yes, 1 copy, Yes, 1 copy, Yes, 1 copy, Yes, 1 copy, Yes, 1 copy, Yes, 1 copy,
Commercial Certificates applies to UN and applies to UN and applies to UN and applies to UN and NGOs applies to UN and applies to UN and
NGOs NGOs NGOs NGOs NGOs

Packing Lists Yes, 1 copy, Yes, 1 copy, Yes, 1 copy, Yes, 1 copy, Yes, 1 copy, Yes, 1 copy,
applies to UN and applies to UN and applies to UN and applies to UN and NGOs applies to UN and applies to UN and
NGOs NGOs NGOs NGOs NGOs

Phytosanitary Certificate Yes, 1 copy, None None None None None

applies to UN and
NGOs

Other Documents Plant and Import None Clearance from None None None
Permits MCAZ

Additional Notes

See attached import permit procedure. Note that the Medical Control Authority of Zimbabwe (MCAZ) must stamp import documentation to confirm that the medicines are
listed on register for imports.
If unlisted MCAZ will conduct its tests on the drugs prior to authorising clearance by ZIMRA.

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

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

Border Control

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

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

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

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