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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?

(Yes / No)

WCO (World Customs Organization) member

Yes

Annex J-5 Revised Kyoto Convention

Yes, 10 February 2003

OCHA Model Agreement

No

Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)

No

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

COMESA

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.

 

Organizational Requirements to obtain Duty Free Status

United Nations Agencies

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

Non Governmental Organizations

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


Exemption Certificate Application Procedure

Duties and Taxes Exemption Application Procedure

Generalities (include a list of necessary documentation)

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

Process to be followed (step by step or flowchart)

  • Organisation writes a letter to Mr Chinhengo, Director, 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

Duties and Taxes Exemption Certificate Document Requirements (by commodity)

 

Food

NFI (Shelter, WASH, Education)

Medicines

Vehicle & Spare Parts

Staff & Office Supplies

Telecoms Equipment

Invoice

 Yes, 1 copy,
applies to UN and NGOs

Yes, 3 copies,
applies to UN and NGOs

Yes, 3 copies,
applies to UN and NGOs

Yes, 3 copies,
applies to UN and NGOs

Yes, 3 copies,
applies to UN and NGOs

Yes, 3 copies,
applies to UN and NGOs

AWB/BL/Other Transport Documents

No

Yes, original and 3 copies

Yes, original and 3 copies

Yes, original and 3 copies

Yes, original and 3 copies

Yes, original and 3 copies

Donation/Non-Commercial Certificates

No

Yes, original and 3 copies

Yes, original and 3 copies

Yes, original and 3 copies

Yes, original and 3 copies

Yes, original and 3 copies

Packing Lists

No

Yes, original and 3 copies

Yes, original and 3 copies

Yes, original and 3 copies

Yes, original and 3 copies

Yes, original and 3 copies

Other Documents

Food Import Permit issued by MoA

C152 authorised by MoFA

C152 authorised by MoFA

C152 authorised by MoFA

C152 authorised by MoFA

C152 authorised by MoFA

Additional Notes

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

Customs Clearance

General Information 

Customs Information

Document Requirements

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

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

Embargoes

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

  • Ministry of Agriculture for agricultural products
  • Ministry of Health & Child Welfare for medicines
  • Ministry of Defense 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 Defense for arms

General Restrictions

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


Customs Clearance Document Requirements

Customs Clearance Document Requirements (by commodity)

 

Food

NFI (Shelter, WASH, Education)

Medicines

Vehicles & Spare Parts

Staff & Office Supplies

Telecoms Equipment

D&T Exemption Certificate

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

Yes, Original C152, 1 copy,
applies to both UN and NGO

Yes, Original C152, 1 copy,
applies to both UN and NGO

Yes, Original stamped C151, 1 copy,
applies to both UN and NGO

Yes, Original C152, 1 copy,
applies to both UN and NGO

Yes, Original C152, 1 copy,
applies to both UN and NGO

Invoice

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

Yes, 1 copy,
applies to UN and NGOs

Yes, 1 copy,
applies to UN and NGOs

Yes, 1 copy,
applies to UN and NGOs

Yes, 1 copy,
applies to UN and NGOs

Yes, 1 copy,
applies to UN and NGOs

AWB/BL/Other Transport Documents

Yes, 1 copy,
applies to UN and NGOs

Yes, 1 copy,
applies to UN and NGOs

Yes, 1 copy,
applies to UN and NGOs

Yes, 1 copy,
applies to UN and NGOs

Yes, 1 copy,
applies to UN and NGOs

Yes, 1 copy,
applies to UN and NGOs

Donation/Non-Commercial Certificates

Yes, 1 copy,
applies to UN and NGOs

Yes, 1 copy,
applies to UN and NGOs

Yes, 1 copy,
applies to UN and NGOs

Yes, 1 copy,
applies to UN and NGOs

Yes, 1 copy,
applies to UN and NGOs

Yes, 1 copy,
applies to UN and NGOs

Packing Lists

Yes, 1 copy,
applies to UN and NGOs

Yes, 1 copy,
applies to UN and NGOs

Yes, 1 copy,
applies to UN and NGOs

Yes, 1 copy,
applies to UN and NGOs

Yes, 1 copy,
applies to UN and NGOs

Yes, 1 copy,
applies to UN and NGOs

Phytosanitary Certificate

Yes, 1 copy,
applies to UN and NGOs

None

None

None

None

None

Other Documents

Plant and Import Permits

None

Clearance from MCAZ

None

None

None

Additional Notes

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

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

Transit Regime

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


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