In May 2009, the government of Zimbabwe announced a change in the technical requirements for goods market entry.



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Inception date: 22 May 2009 | Removal date: open ended
Still in force

Technical barrier to trade

The Zimbabwe Revenue Authority (ZIMRA) has introduced a credit facility to provide limited credit facility to an importer to defer payment of the duty on the goods for a period of up to seven days (7) from the date of entry.
This facility is provided for in terms of the Customs and Excise Act (Chapter 23:02), in conjunction with the Customs and Excise (General Regulations), and the specific provisions are contained in Statutory Instrument 74 of 2009, gazetted on 22nd May 2009. The facility is intended to facilitate the movement of goods through the country's ports of entry.


  • Any applicant who is an importer or his/her authorised clearing agent qualifies provided the set conditions are met.
  • The applicant should provide sufficient surety on Form Number 142 (which can be obtained from any Zimra office or can be downloaded from the Zimra website to cover the duty at stake. A cover notefrom the bank or insurer issuing out the credit facility bond and binding the parties involved to the payment of the duty within seven days, should be submitted.
  • The applicant should submit proof that he or she has not defaulted in payment of duty or any taxes during the previous 24 months. A tax clearance certificate is also required.
  • The applicant should not be in arrears in respect of the payment of interest on duty that has been deferred or is payable in instalments.
  • The applicant should not have been convicted of any offence against any enactment administered by Zimra. One set of finger prints for the person authorised in terms of the Board of Directors' resolution to represent the company on all Customs matters should be submitted.
  • The applicant should not have made any incorrect entry involving an undervaluation of goods exceeding 10% of the actual value of the goods concerned. In addition, the number of such incorrect entries in the preceding three months should not exceed three.
  • All entries that are outstanding for more than 30 days should have been accounted for or acquitted and all removals in bond or removals in transit entries that are outstanding for more than 10 days should also be accounted for.
  • The proof of payment of the clearancefee should be submitted.
  • The deferred duty is due andpayable within seven days from the date of entry.

Where duty remains outstanding after the seven day period, the goods become liable to seizure and interest is payable on the outstanding duty. Interest on overdue amounts of duty is calculated at a rate of 5% above the LIBOR rate of the month immediately preceding the month in which the duty remains unpaid.