Im­por­ta­tion by air

Chronicle (Zimbabwe) - - Business -

ALL im­por­ta­tions into Zim­babwe have to be en­tered for Cus­toms pur­poses in ac­cor­dance with Sec­tion 39 of the Cus­toms and Ex­cise Act [Chap­ter 23:02]. The air­port is re­garded as one of the des­ig­nated ports of en­try where goods may be im­ported into the coun­try. How are Goods Im­ported by Air Cleared? All goods im­ported by air shall be cleared at the port of en­try and at the time of ar­rival.

This means that all goods must be de­clared and ei­ther: en­tered for con­sump­tion, re­leased on de­posit or suit­able guar­an­tee if for tem­po­rary im­por­ta­tion, re­moved in bond, held tem­po­rar­ily at a tran­sit shed, or held by ZIMRA in a State ware­house pend­ing clear­ance. Goods Im­ported by Pri­vate In­di­vid­u­als as

Ac­com­pa­ny­ing Lug­gage In­di­vid­u­als dis­em­bark­ing from air­crafts shall de­clare their bag­gage at the air­port or aero­drome of first land­ing. What are the Green Route and the Red Route?

Th­ese routes at an air­port are used for dec­la­ra­tion pur­poses. Use of the green route im­plies that the traveller is car­ry­ing non-du­tiable goods, is within his/her duty free al­lowance and is not in pos­ses­sion of any pro­hib­ited and restricted goods. Trav­ellers who have goods which are in ex­cess of their trav­ellers’ al­lowance or com­mer­cial goods where duty must be paid, those who have con­trolled goods and those who are not very sure of which route to take must opt for the red route.

Note that trav­ellers with firearms in­clud­ing hunt­ing ri­fles must also use the red route.

Un­ac­com­pa­nied Goods Un­ac­com­pa­nied goods are placed in a tran­sit shed pend­ing clear­ance which should be done within 10 days, fail­ure of which the goods will be taken to a State Ware­house.

How are Pri­vate Un­ac­com­pa­nied Goods Cleared?

Pri­vate in­di­vid­u­als, upon be­ing no­ti­fied of the ar­rival of their goods by the tran­sit shed op­er­a­tor, shall pro­ceed to the port of ar­rival and com­plete a Cus­toms Dec­la­ra­tion (Form 47) sub­mit­ting all the sup­port­ing doc­u­ments to the ZIMRA of­fi­cer for proper clear­ance and cal­cu­la­tion of du­ties where due. How are Com­mer­cial Im­por­ta­tions Cleared? Mer­chan­dise im­ported into the coun­try by air shall be cleared at the port of en­try.

For mer­chan­dise less than $1 000 in value — Dec­la­ra­tion on Form No. 47 shall be made to ZIMRA of­fi­cials at the port of en­try to­gether with sub­mis­sion of sup­port­ing doc­u­ments show­ing the cost, na­ture, quan­tity, freight and in­sur­ance charges. Phys­i­cal ex­am­i­na­tion may be done on the goods and du­ties cal­cu­lated with ref­er­ence to the doc­u­ments sub­mit­ted.

Mer­chan­dise equal to or ex­ceed­ing $1000 in value — Th­ese im­por­ta­tions shall be cleared on a Bill of En­try Form 21. Com­pa­nies in­clud­ing in­di­vid­u­als who will be im­port­ing com­mer­cial goods and are not reg­is­tered with ZIMRA as declarants will be re­quired to en­gage the ser­vices of a ZIMRA-reg­is­tered clear­ing agent.

How are Freight and In­sur­ance Costs Treated?

On com­mer­cial and un­ac­com­pa­nied pri­vate im­por­ta­tions, freight and in­sur­ance pro­vided on the in­voice or air­way bill shall be com­pared with 15 per­cent of the Free on Board value and the lower shall be ap­plied in com­put­ing the Value for Duty Pur­poses (VDP). What Rates of Duty are used?

The rates of duty ap­pli­ca­ble are the ones pre­vail­ing on the date of im­por­ta­tion. For pri­vate im­por­ta­tions, flat rates of duty are ap­plied, un­less a re­quest is made to the use of proper tar­iff rates prior to the cal­cu­la­tion of duty.

Proper tar­iff rates ap­ply for all com­mer­cial im­por­ta­tions. Dis­claimer This ar­ti­cle was com­piled by the Zim­babwe Rev­enue Author­ity for in­for­ma­tion pur­poses only. ZIMRA shall not ac­cept re­spon­si­bil­ity for loss or dam­age aris­ing from use of ma­te­rial in this ar­ti­cle and no li­a­bil­ity will at­tach to the Zim­babwe Rev­enue Author­ity.

Report cor­rupt ac­tiv­i­ties anony­mously by call­ing: Toll Free Econet Line 0808 190

Toll Free Tele­cel Line 0732 880 880; What­sApp Line 0772 135 690; E-Mail: zim­raan­ti­cor­rup­tion@, Please note that the toll free hot­line is man­aged by an in­de­pen­dent ser­vice provider.

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