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Customs Procedures for Importing in Zimbabwe

When importing goods for government use in Zimbabwe, several documents are required for customs clearance. These include a cargo manifest submitted through ASYCUDA World, a bill of entry with relevant invoices and shipping documents, a commercial invoice detailing prices and quantities, and certificates of origin identifying the goods' country of origin. The government must also submit duty free certificates since it is exempt from customs duties. Licenses are required for some imports and Zimbabwe maintains a list of prohibited and restricted goods.

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0% found this document useful (0 votes)
164 views6 pages

Customs Procedures for Importing in Zimbabwe

When importing goods for government use in Zimbabwe, several documents are required for customs clearance. These include a cargo manifest submitted through ASYCUDA World, a bill of entry with relevant invoices and shipping documents, a commercial invoice detailing prices and quantities, and certificates of origin identifying the goods' country of origin. The government must also submit duty free certificates since it is exempt from customs duties. Licenses are required for some imports and Zimbabwe maintains a list of prohibited and restricted goods.

Uploaded by

Blessing Mapoka
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd

FACULTY OF COMMERCE

Module : Customs and Clearance

Group Members
Muzhingi Kudzanai : R152815Y
Jethro Siziba : R2213485X
Bernard Shwere : R2214504F
Blessing Mapoka : R2216568W

What is the customs procedures followed by government department when importing it


products for departmental use? Highlighting all relevant documents associated. (25
marks)
What is the customs procedures followed by government department when importing it
products for departmental use? Highlighting all relevant documents associated. (25
marks)

Most of Zimbabwe’s government imports are brought in through an open general import
license (OGIL) and do not require special import licenses or permits.  For products that
require import licenses, the Ministry of Industry and Commerce administers the licensing
process.  The government requires the following documentation to import goods: a bill of
entry plus relevant invoices, shipping documents such as a bill of lading, freight statements,
and certificates of origin, especially for products entering from SADC member states and the
Preferential Trade Area (PTA) of Eastern and Southern Africa. The essay to follow will show
the customs procedure followed by a government when importing goods for use by its
entities.

Government/commercial Importations

These are goods imported for commercial purposes by any individual or organisation.
Clearance of such importations is done by a Bill of Entry which is processed in the
ASYCUDA system. The importer should have a Business Partner Number which is activated
for Customs purposes.

Importers are encouraged to engage the services of professional clearing agents because of
the complexities of the valuation system and the Harmonised System of classification of
goods. The following documents are required when clearing commercial importations:

Cargo Manifest

The Cargo Manifest is the first step in the Customs clearance process and shall be submitted
to Customs using ASYCUDA World. The main purpose of the Cargo manifest is to provide
necessary information about cargo for transport, commercial and regulatory reasons. It is
traditionally used by Customs as a control tool to ensure that all cargo carried on-board a
vessel is accounted for, usually by means of individual customs declarations. It also gives the
national Customs some advance information on imported cargo in order to plan examination
priorities, risk assessment and optimize allocation of resources. ASYCUDA World provides
Customs and Traders the means to achieve greater efficiencies towards reducing clearance
times and improvement of the business climate of Barbados.
Bill of Entry

According to Adithyan, 2013, when goods are imported, a legal document is filed by the
importer or a customs agent on their arrival. This legal document is called a bill of entry.
The bill of entry forms an important part of the customs clearance procedure and is submitted
to the customs department.

The format of the bill of entry is fairly simple and includes some important details like port
code and license number, importer’s name and address, customs house agent code, importer’s
export code (IEC), country of origin and its code, country of consignment and its code, port
of shipment, vessel’s name and some important details about the goods.

After the bill of entry is filed, the concerned goods are examined by a customs officer after
which the importer has to pay taxes like customs duty, the Zimbabwean government is
exempted from paying customs duty.

Commercial Invoice

The commercial invoice is one of the most important documents in international trade
and ocean freight shipping. It is a legal document issued by the seller (exporter) to the buyer
(importer) in an international transaction and serves as a contract and a proof of sale between
the buyer and seller thus, Klaus Lydsal’s importing from Asia published in 2022.

Unlike the Bill of Lading, the commercial invoice does not indicate the ownership of goods
nor does it carry a title to the goods being sold. It is, however, required for customs
clearance purposes to calculate and assess the duties and taxes due.

The commercial invoice details the price(s), value, and quantity of the goods being sold. It
should also include the trade or sale conditions agreed upon by both buyer and seller of the
transaction being carried out.

It may also be required for payment purposes (such as in the event of payment via Letter of
Credit and may need to be produced by the buyer to its bank to instruct the release of funds to
the seller for payment.

Certificate of Origin
Certificates of Origin are a documentary system used in modern international trade for
millions of transactions around the globe every year. A Certificate of Origin is a document to
certify the location of growth, production or manufacture of goods. The Certificate identifies
goods and contains an express certification by a government authority, or other empowered
body, that the goods in question originate in a specific country.

Certificates of Origin allow an importer to make a claim about an imported good which can
then be used and trusted by the authorities of both the foreign government (importing
customs) and by the importer themselves, when the goods cross the border at their
destination.

Consignment Notes

This is a document in a consignment transaction that is prepared by the consignor and


countersigned by the carrier that serves as a proof of receipt of the consignment. It can also
be used as an alternative of lading, and it’s not a contract of carriage or a negotiable
instrument. It also includes the instruction by the consignor given to the carrier. Consignment
notes takes different forms depending on the mode of transport used to carry the shipment.
These include:

 Rail Advice Notes – for rail way


 Air Way Bill – for Air and Aviation
 Bill of Ladding – for Road Transport

Freight Statements

Freight statements has to do with the costs, charges and expenses reflected on the commercial
invoice. Charges are often deducted from the Customs value as non-dutiable charges. As
usual, this affects the Customs value and hence, the duties and Vat payable as seen in the
blog titled “Terms of Sale on a Commercial Invoice”.

Import Licences

For a businessperson who intends to engage in import activities in Zimbabwe, an import


license can be obtained from the Ministry of Industry and Commerce in Harare.
The application letter should be addressed to the Secretary for Industry and Commerce. 

The government charges higher import duties on finished goods than on raw materials and
intermediate goods, as a means of promoting the country’s productive sector. There are three
different types of payments upon importation of goods into Zimbabwe: import duty, surtax,
and value added tax (VAT) as described in the Harmonized System Tariffs Handbook and
other relevant subsequent legislation. Most imported goods are subject to surtax and VAT.
The government uses the General Agreement on Trade and Tariffs (GATT) method of
customs valuation.

Prohibited and restricted imports

Zimbabwe maintains a list of prohibited items that require special permission from the
government to import. The list includes nuclear reactors, radioactive materials, arms and
ammunition, precious and semi-precious gems, jewellery, carbonated beverages for resale,
and textiles and clothing and second-hand clothes for resale. In 2011 the government imposed
an indefinite ban on chicken and meat product imports from South Africa. Although the ban
has since been relaxed somewhat, meat imports are controlled by a quota system
administered by the Ministry of Agriculture.

Duty free certificates

The government of Zimbabwe is exempted from all duty payment and thus submitting duty
free certificates becomes a necessity.

In conclusion the procedures to be followed by a government entity when importing its


products remains largely unavailable hence an increased importance in the study of customs
and clearance.
Reference List

 [Link]

 [Link]

 [Link]

 [Link]
[Link]

 [Link]

 [Link]
281065172_CUSTOMS_ADMINISTRATION_LAWS_AND_PROCEDURES_IN_Z
IMBABWE/links/55d3379008ae0b8f3ef926b7/CUSTOMS-ADMINISTRATION-
[Link]

 [Link]

 [Link]
licenses/

 [Link]
Guide_to_Importing_in_Zimbabwe_2019.pdf

 [Link]

Common questions

Powered by AI

The Certificate of Origin is essential in international trade as it certifies where the goods were produced or manufactured, which impacts duty assessments and trade agreements. In Zimbabwe, it allows both the government and the importer to verify claims about the goods’ origin, which facilitates smoother customs procedures and adherence to trade agreements with member states like those in the SADC and PTA, potentially reducing the applicable tariffs .

The Customs Value in Zimbabwe is affected by freight statements, which detail the costs, charges, and expenses associated with the transportation of goods. These expenses are usually deducted as non-dutiable charges before calculating the duties and VAT payable. Hence, understanding the relationship and proper documentation of freight charges is crucial for the accurate assessment of taxes, ensuring compliance and potentially reducing payable tax liabilities .

It is advised for importers to engage professional clearing agents in Zimbabwe due to the complexities involved in the customs valuation system and the Harmonised System of classification. These agents are more adept at navigating the system efficiently, minimizing delays and ensuring compliance with all regulatory requirements. This expertise helps in reducing errors that could lead to fines or seizure of goods .

The Commercial Invoice plays a critical role in the customs clearance process as it serves as a proof of sale and a contract between the buyer and the seller. It is used for customs clearance purposes to assess duties and taxes due on the imported goods. Furthermore, the invoice details the prices, value, quantity of goods, and the trade or sale conditions, which are essential for verifying the transaction's legitimacy and for computation of taxes .

The lack of comprehensive, centrally available customs procedures for government entities could result in inconsistencies in import practices, increased processing times, and errors in documentation. It might lead to inefficiencies and higher costs due to a lack of standardized guidance, increasing the reliance on external expertise such as hiring professional clearing agents to ensure compliance with complex regulatory frameworks .

Obtaining an import license in Zimbabwe for goods requiring special permissions involves applying to the Ministry of Industry and Commerce. The license ensures goods comply with Zimbabwe’s protective measures for domestic industries and aligns with its trade policies, especially for items on Zimbabwe’s list of prohibited and restricted imports. This process is crucial in maintaining import standards and protecting public interest by controlling the flow of potentially harmful goods .

Zimbabwe imposed an indefinite ban on chicken and meat product imports from South Africa in 2011, which has since been relaxed to a quota system administered by the Ministry of Agriculture. These changes were likely prompted by concerns over biosecurity risks such as disease control and to protect the domestic agricultural sector from competition with cheaper imports .

When Zimbabwe's government departments import IT products for departmental use, the process primarily involves using an Open General Import License (OGIL) that typically does not require special import licenses or permits. The necessary documentation includes a bill of entry, relevant invoices, shipping documents such as a bill of lading, freight statements, and certificates of origin. These documents are crucial, especially for products entering from SADC member states and the Preferential Trade Area (PTA) of Eastern and Southern Africa. The process also requires engaging professional clearing agents due to the complexity of the valuation system and Harmonised System classification .

The ASYCUDA (Automated System for Customs Data) system facilitates customs clearance by processing the bill of entry and the cargo manifest electronically, which are vital components of the customs clearance procedure. These processes ensure efficient and effective control, accountability, and tracking of cargo. The ASYCUDA system helps in planning examination priorities, conducts risk assessments, and optimizes resource allocation by providing advance information on imported cargo .

Import duties, surtax, and VAT serve significant economic roles by acting as revenue sources for the government and protecting local industries from international competition. In Zimbabwe, higher duties on finished goods than on raw materials aim to promote domestic manufacturing by making imported finished products less competitive. These charges impact the overall cost of imported goods, thereby influencing consumer prices and domestic market dynamics .

FACULTY OF COMMERCE 
Module                        :                                          Customs and Clearance
Group Mem
What is the customs procedures followed by government department when importing it 
products for departmental use? Highlighti
Bill of Entry
According to  Adithyan, 2013,  when goods are imported, a legal document is filed by the
importer or a customs
Certificates of Origin are a documentary system used in modern international trade for
millions of transactions around the gl
different types of payments upon importation of goods into Zimbabwe: import duty, surtax,
and value added tax (VAT) as descri
Reference List

https://www.rbz.co.zw/
 
  (https://www.rbz.co.zw/)

https://www.trade.gov/country-commercial-guides/zimbab

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