Author: The Customs Guru

Government set to remove duty on Basic Commodities as well as the permits. The list of goods to have zero duty includes

• Rice
• Flour;
• Cooking Oil     
• Margarine;
• Sugar;
• Maize meal;
• Milk Powder;
• Infants Milk Formula;
• Tea, whether or not flavoured:
• Petroleum Jelly;
• Toothpaste;        
• Bath Soap;
• Laundry Bar; and
• Washing Powder

Use our duty calculator to estimate duty on vehicle and other goods.

Did you know that new and second hand clothing attract different rates of duty?

Second hand clothing whether it’s in bales or in smaller quantities are treated the same for customs duty purposes. If you import new clothing for commercial purposes, they are charged charged a combination rate. The combination rate is in 2 parts,

1. They charge you duty per kilogram
2. They charge you percentage of the value of goods

If you import second hand clothing, only duty per kilogram is charged

Duty on Second hand clothing

Second hand clothing attract a duty rate of RTGS$5 per kg only

Duty on New Clothing

New clothing attract a duty rate of 40% plus RTGS$3 per kg only

In terms of statutory instrument 68 of 2019 , a serving public health worker of Zimbabwe who has been in the Health Service board for a period of not less than two years and not undergoing any disciplinary proceeding can benefit from the rebate. The rebate is for vehicles intended solely for the private use of the Serving Senior Public Servant and not for commercial or trade purposes and it should not be more under 10 years old when it is imported or taken out of bond.

The maximum import value (Cost Insurance and Freight) (VDP) are as follows:

Grade of serving health worker	Maximum amount (US$)
E1 and below	3 500
E2—E3	7 500
E4—E5	15 000
F	30 000

The rebate shall be granted on one vehicle once in five years

Here we outline the procedures for applying for the rebate:

1. The applicant pays for their vehicle first or reserves it so that they get an Invoice /profoma invoice
2. The applicant then writes an application letter to the relevant Ministry of Health furnishing them with the following:
   1. Driver’s licence
   1. Invoice of vehicle purchased
   1. Payslip
   1. Proof of residence
3. The Ministry will then vet the applicant and if successful write a recommendation letter to  the Ministry of Finance and Economic Development
4. If the applicant is successful, the Ministry of Finance and Economic Development issues a letter authorising the applicant to import under rebate and then copies Commissioner of the Zimbabwe Revenue Authority (ZIMRA).
5. The applicant then approaches local ZIMRA office close to where they stay or work and make an application requesting the rebate

Zimra then issues a rebate letter which the applicant provides when importing the vehicle at the point of entry following all procedures relating to clearances of motor vehicles including preclearances

You can use our free duty calculator.

In terms of statutory instrument 52 of 2019 , a serving public Servant of Zimbabwe who has been in the Civil Service Commission for a period of not less than ten years and not undergoing any disciplinary proceeding can benefit from the rebate.

The rebate is for vehicles intended solely for the private use of the Serving Senior Public Servant and not for commercial or trade purposes and it should not be more under 10 years old when it is imported or taken out of bond. The maximum import value (Cost Insurance and Freight) (VDP) should be US$10 000. The rebate shall be granted on one vehicle once in five years

Here we outline the procedures for applying for the rebate:

1. The applicant pays for their vehicle first or reserves it so that they get an Invoice /profoma invoice
2. The applicant then writes an application letter to the relevant Ministry furnishing them with the following:
   1. Driver’s licence
   1. Invoice of vehicle purchased
   1. Payslip
   1. Proof of residence
3. The respective Ministry will then vet the applicant and if successful write a recommendation letter to the Public Service Commission
4. The Public service commission also vets the papers and if successful, they issue a recommendation to the Ministry of Finance and Economic Development
5. If the applicant is successful, the Ministry of Finance and Economic Development issues a letter authorising the applicant to import under rebate and then copies Commissioner of the Zimbabwe Revenue Authority (ZIMRA).
6. The applicant then approaches local ZIMRA office close to where they stay or work and make an application requesting the rebate
7. Zimra then issues a rebate letter which the applicant provides when importing the vehicle at the point of entry following all procedures relating to preclearance.

you can use our free duty calculator on our site

The Ministry of Industry and Commerce have set guidelines to be followed for one to be exempted from the production of a licence for importing cars which are more than 10 years old following the promulgation of Statutory Instrument 89 of 2021.

The guidelines are as follows:

1. The motor vehicle for which the application is made must have been paid for on or before the 2nd of April 2021, and verifiable proof of payment showing the date of payment should be attached. The submitted proof of payment should cover the full value of the vehicle. 
2. The importer should fully comply with all Reserve Bank Exchange Control Regulations.
3. Vehicles paid for in cash of a value above US$2000.00, or its equivalent in other acceptable foreign currencies, should be accompanied by an authorization letter from the Reserve Bank of Zimbabwe to export foreign currency in excess of US$2,000.00, or its equivalent
4. Any other required supporting documents for the vehicle must be submitted in support of the application, e.g. export clearances from country of export, purchase invoice, consignment notes, police clearances, deregistration certificates, freight statements, etc. 
5. This reprieve will apply from the 22nd of April 2021 to the 31st of May 2021, exclusive, i.e. for vehicles imported on or before the 2nd of April 2021, that meet all requirements

You can calculate duty on vehicles and goods on our site.

You can to use the ZIM DUTY CALCULATOR for VEHICLES to estimate the amount of duty you MIGHT be charged when importing goods.

For example, you want to find out the import duty you would be charged on a 2014 Mercedes Benz ML250  that you want to buy from www.autorader.co.uk. The car is in the United Kingdom with an invoice value of £17,940 and it will arrive at Walvis Bay port. The first thing you need to ascertain is the location of the car and how it
will be able to reach the port where it will be loaded into the shipping vessel destined for Africa.  

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The steps are outlined below:

• Gather as much information about the car as possible before you can proceed to use the calculator. Gather information like
  • Type of vehicle – SUV
  • Invoice value – £17,940
  • Sea freight – £1000
  • Any port handling charges – NAD4500 (NAD- Namibian Dollar)
  • Any road carriage to the border post – NAD9000                                                                                                                                                                              
• After ascertaining the above things, open zimdutycalculator.co.zw . The following page will pop up. 

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•      Select your vehicle make

• Select vehicle typeAfter you select a picture, a pictorial drop down screen appears and shows you the model of vehicles you have selected.

• Select the Country of Supply (UK) and also choose year of manufacture

• Enter Invoice Value, i.e., £17940, and select GBP as currency
• Also enter Ocean freight of £1000, and select GBP as currency
• Also enter NAD4500 in the other charges box, select NAD as currency  
• Finally enter the road freight charges of NAD7000 if taken by carrier to border.

• After entering the above details the calculator automatically calculates the duty including surtax and VAT and gives a summary.

After this you are home and dry. The calculator shows you whether surtax is payable or not or whether a licence is required.

You can even print the whole page.

Depending on the type of device that you have, you can clearly learn how to use the ZIM DUTY CALCULATOR for VEHICLES to estimate the amount of duty you MIGHT be charged when importing goods.

For example, you want to find out the import duty you would be charged on a 2005 Scania  Scania R470 6X2 tractor unit that you want to buy from www.commercialmotor.com. The car is in the United Kingdom with an invoice value of £6,950 and it will arrive at Walvis Bay port.

The steps are outlined below:

• Gather as much information about the car as possible before you can proceed to use the calculator. Gather information like
  • Type of vehicle – Haulage Truck/ Haulage Tractor
  • Invoice value – £6,950
  • Sea freight – £2,500
  • Any port handling + clearance charges – NAD7000 (NAD- Namibian Dollar)
  • Usually most of these vehicles are self-driven from respective ports so leave blank on carrier charges

• After ascertaining the above things, open zimdutycalculator.co.zw . The following page will pop up. 

• Select your vehicle and vehicle type
• After you select, a pictorial drop down screen appears and shows you the types of vehicle you have selected.

• Select the Country of Supply (UK) and also choose year of manufacture

• Enter Invoice Value, i.e., ££6,950, and select GBP as currency
• Also enter Ocean freight of £2,500, and select GBP as currency
• Also enter NAD7,000 in the other charges box, select NAD as currency  

• After entering the above details the calculator automatically calculates the duty including surtax and VAT and gives a summary. It also displays the rate of duty.

After this you are home and dry. The calculator shows you whether surtax is payable or not or whether a licence is required.

You can even print the whole page.

Level of fines being charged by the Zimra when offenses have been committed. The table below outlines the offenses and their applicable fines.

OFFENSES	SECTION OF CUSTOMS AND EXCISE ACT	FINE LEVEL	AMNT (ZWL)
Importation through undesignated ports	Sec 16	Lev 5	5,000
Failure to report (Manifest)	Sec 26	Lev 5	5,000
Importing prohibited goods	Sec 47	Lev 12	800,000
Importing without a licence/Permit	Sec 48, Sec 183	Lev 12	800,000
False Invoice, False representation and forgery	Sec 174	Lev 12	800,000
Obstruction of an officer	Sect 176	Lev 7	120,000
Bribery and Collusion	Sec 181	Lev 14	1,600,000
Smuggling	Sec 182	Lev 14	1,600,000
Fraudulent refund claim	Sec 184	Lev 12	800,000
Imitates an officer	Sec184	Lev 12	800,000
Vehicle used in smuggling of restricted or prohibited goods	Sec187	Lev 12	800,000
Vehicle used to carry goods liable to forfeiture	Sec 188	Lev 14	1,600,000
Removes goods on embargo	Sect192	Lev 7	120,000

Do you know that you can estimate the amount of duty that can you can be charged? You can use our free calculator on this website.

If your car crossed the borders of Zimbabwe before the 2^nd of April, then you do not need a permit from Ministry of Industry and Commence because the time of importation, according to the law i.e. section 37 of the Customs and Excise Act [Chapter 23.02],

Time of importation

(1) With the exception of goods imported by post, the time of importation of any goods into Zimbabwe shall be deemed to be—

 (e) Where goods are imported by means other than ships, aircraft, trains or pipeline, the time when the goods cross the borders of Zimbabwe.

So if your vehicle crossed before the 2^nd of April, you do not need a licence but if the goods crossed after the 2^nd then licence is required, failure of which will result in the payment of level 12 fine of ZWL 800 000.00 regardless of whether duty was paid or not.

Please note if duty was already paid according to the new preclearance system then DO NOT bring the vehicle into Zimbabwe before production of an import permit. Apply to the Ministry of Industry and Commerce first and then bring it into Zimbabwe. Payment of duty does not take away the need for an import licence.

You can use our free vehicle duty calculator tool to estimate the customs duties

Starting from the 2^nd of April, government issued Statutory Instrument 89 of 2021 which among other things notes that the importation of second-hand vehicles aged 10 years and above would require an Import Licence from the Ministry of Industry and Commerce. Please note this is not a BAN but controlled importation.

Extracts from number 54 of the SI states as follows:

“54. Second-hand motor vehicles which are ten (10) years older from the date of manufacture classified under headings 8702, 8703, 8704:2120, 8704:2130, 8704:2140, 8704:2190, 8704:3120, 8704:3130, 8704:3140 and 8704:3190 of the customs tariff.”

Many of us do not understand the codes listed above and so the following table lists the tariff codes and their vehicle types. The list tries to explain the codes and give examples but it is not exhaustive.

TARIFF	TARIFF DESCRIPTION	TYPES OF VEHICLES
8702	Vehicles for the transport of 10 or more people	Mini buses, Buses, Commuter buses, kombis,
8703	Passenger Motor Vehicle	Sedans, Station Wagons, SUVs, Sports cars, hybrid and electric vehicle
8704:2120	Transportation of Goods	Double Cabs (Petrol Driven)
8704:2130	With a payload not exceeding 800kg	Small pickup trucks, Nissan Vanettes, Madza Bongo, NP200 etc… (Petrol)
8704:2140	Payload between 800kg but not exceeding 1400kg	Hiace, 1Tonne trucks, Nissan ELF, All Bakkies/Pickup trucks (Petrol)
8704:2190	Other GVM less than 5 tonnes	2 Tonne trucks whose GVM does not exceed 5 tonnes (Petrol)
8704:3120	Transportation of Goods	Double Cabs (Diesel Driven)
8704:3130	With a payload not exceeding 800kg	Small pickup trucks, Nissan Vanettes, Madza Bongo, NP200 etc… (Diesel)
8704:3140	Payload between 800kg but not exceeding 1400kg	Hiace, 1Tonne trucks, Nissan ELF, All Bakkies/Pickup trucks (Diesel)
8704:3190	Other GVM less than 5 tonnes	2 Tonne trucks whose GVM does not exceed 5 tonnes (Diesel)

Importation of vehicles older than 10 years of the above vehicles now require a licence from the Ministry of Industry and Commerce. Failure of which will attract a fine of ZWL 800 000.00.

Please note you can use our free vehicle duty calculator tool on this website and estimate the duty you might be paid on importation.