The import or export environment is governed by The Customs and Excise ACT as well as the General Regulations.
Import: To bring goods or cause goods to be brought into Zimbabwe
Export: To take goods or cause goods to be taken out of Zimbabwe
Importer: One who imports goods to Zimbabwe
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Exporter: One who exports goods to Zimbabwe
FOB: “Free on board” means free on board any ship, aircraft or vehicle
Free on board value, in relation to—
(a) exported goods, means the price of such goods to the purchaser, including all costs, charges and expenses incidental to the sale thereof or to the placing thereof on board the means of transport by which they will be removed from Zimbabwe but excluding any subsequent costs, charges or expenses incurred in connection with the delivery of such goods to their destination;
(b) imported goods, means the price of such goods to the importer, including all costs, charges and expenses incidental to the purchase thereof or to the placing thereof on board the means of transport by which they will be removed from the country of exportation but excluding any subsequent costs, charges or expenses incurred in connection with the delivery of such goods to Zimbabwe
CIF: “cost, insurance, freight value” means the total amount of the cost, insurance and freight paid for the goods;
Clearing agent: any person who for gain, acts for or holds himself out as carrying on the business of acting for an importer, exporter, manufacturer or the holder of a licence in performing any function under, or complying with any requirements of the Customs and Excise Act [Chapter 23:02]. The clearing usually lodges a Bill of Entry.
Bill of Entry: An account of goods entered at a custom house, of imports and exports, detailing the merchant, quantity of goods, their type, value and place of origin or destination
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Country of exportation: the country from which such goods are exported to Zimbabwe, excluding any country through which such goods travel in transit;
Customs area: Any place under control of customs as appointed by the Commissioner and these include border posts, warehouses, transit sheds, railway siding, international airports etc
Customs tariff: means the tariff of customs duty
Customs Duty: is a tax imposed on imports and exports of goods
Freight: means the cost of transporting the goods from the place of export in the country of exportation to the place of importation in Zimbabwe, and includes all loading, unloading handling and storage charges incurred prior to their arrival in Zimbabwe;
Insurance: means any costs, charges and expenses of or associated with the insurance of the goods from the place of export in the country of exportation to the place of importation in Zimbabwe
Officer: means an officer of the department of the Zimbabwe Revenue Authority responsible for assessing, collecting and enforcing the payment of duties in terms of the Act;
Place of importation:
(a) Goods other than goods imported by post, means—
- where the goods are imported by ship, the ship’s first port of call in Zimbabwe;
- where the goods are imported by aircraft, the place where the aircraft makes its first landing in Zimbabwe;
- where goods are imported by road or rail transport, the place where the goods cross the borders of Zimbabwe;
- where the goods are imported by pipeline, the place where the goods pass through the first metered point on the pipeline within Zimbabwe;
(b) Goods imported by post, means the post office in Zimbabwe where duty payable on the goods is assessed;
Smuggling: means any importation, introduction or exportation or attempted importation, introduction or exportation of goods with intent to defraud the State or to evade any prohibition of, restriction on or regulation as to, the importation, introduction or exportation of any goods required to be accounted, and “smuggle” and “smuggled goods” have corresponding meanings;
Surtax tariff: means the surtax tariff imposed on selected items
Warehouse: means a warehouse, bonded and licensed in terms of section sixty-eight, in which goods may be lodged, kept and secured without the payment of duty or until the requirements of this Act have been satisfied, and includes any store, house, shed, yard or other place in which goods are so lodged;
Please note that most of these definitions have been taken from the Customs and Excise ACT [Chapter 23:02].
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