Why ZIMRA may hold goods on im­por­ta­tion

Chronicle (Zimbabwe) - - Business -

THERE are two main ways in which goods are de­tained by ZIMRA namely re­ceipt for items held (RIH) or no­tice of seizure: Re­ceipt for items held Un­der what cir­cum­stances is a re­ceipt for items held is­sued?

This re­ceipt is is­sued when one im­ports goods and is not able to pay the du­ties due or the goods re­quire per­mits or li­cences from the var­i­ous con­trol­ling au­thor­i­ties. For how long are the goods held? ZIMRA keeps such goods for a max­i­mum of 60 days be­fore they are sold at a rum­mage sale.

Be­sides the duty payable, are there any other charges that one must pay?

Stor­age charges in the form of State Ware­house rent are also payable and will start to ac­crue from the date the goods have been held. The State Ware­house rent rates are as fol­lows:

(a) goods hav­ing a gross weight of not more than 500kg, $2 per con­sign­ment per day

(b) goods hav­ing a gross weight of more than 500kg, but not more than one tonne, $4 per con­sign­ment per day

(c) goods hav­ing a gross weight of more than one tonne, $6 per tonne or part thereof per day (d) mo­tor ve­hi­cles, $10 per day How­ever, for goods held at a con­tainer de­pot or transit shed or any other des­ig­nated Cus­toms area, the stor­age rate shall be that charged by the op­er­a­tor and is to be paid to that op­er­a­tor.

What hap­pens af­ter 60 days and one has not paid the duty or met the im­port con­di­tions?

The goods will be sold at a public auc­tion

Be­fore the sale date the owner may still come and pay duty plus the ac­crued rent for the goods and they may be re­leased to him/her What hap­pens if the goods are per­ish­ables?

If the goods are of such a na­ture that they can­not be held for longer pe­ri­ods, for ex­am­ple veg­eta­bles and fresh fish, they will be dis­posed of im­me­di­ately. 1. No­tice of Seizure Un­der what cir­cum­stances is a No­tice of Seizure is­sued?

Goods are seized when an of­fence has been com­mit­ted, that is, when one is in con­tra­ven­tion of the pro­vi­sions of the Cus­toms and Ex­cise Act [Chap­ter 23:02] and any other laws re­lat­ing to cus­toms and ex­cise.

For how long are the goods de­tained?

The goods are de­tained un­til such time, which shall be within three months, when the per­son from whom the goods were seized has made writ­ten rep­re­sen­ta­tions to have the goods re­leased. The Com­mis­sioner Gen­eral may re­lease the goods with­out any for­mal­ity or upon pay­ment of the duty due plus a fine and stor­age charges. How­ever, if the owner does not in­sti­tute pro­ceed­ings within 90 days for re­lease of the goods, the Com­mis­sioner may de­clare the goods for­feited to the State and they may be even­tu­ally dis­posed at a public auc­tion. In some cir­cum­stances, no op­tion of re­lease may be given due to the grav­ity of the of­fence. How are the goods dis­posed of? The goods may be sold at a public auc­tion. If re­lease terms were set and it is be­fore the sale date, the owner may still come and ful­fill the set con­di­tions and the goods will be re­leased to him/her. What hap­pens if the goods are per­ish­ables? If the goods are of such a na­ture that they can­not be held for longer pe­ri­ods, they will be dis­posed of im­me­di­ately.

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. Please tune in to Zi-FM Stereo ev­ery Wed­nes­day from 1930hrs-2030hrs for dis­cus­sions on Cus­toms and Tax mat­ters.

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