Agric goods can be imported duty free

DID you know that the Customs and Excise Tariff provides for lower rates for the importation of vital agricultural goods? The following live animals, goods and equipment may be imported duty free or free on payment of Value Added Tax (VAT) only where applicable.Clearance of Goods

If the goods listed above are imported for commercial purposes Customs clearance is done on a Bill of Entry which is processed in the Automated System for Customs Data (ASYCUDA). Importers are required by law to be registered by Zimra and will be assigned Business Partner Numbers to use when importing.

Importers are also encouraged to engage professional and registered clearing agents because of complexities of the valuation and the Harmonised Tariff Systems. The following documents are required when clearing commercial importations:

• Bill of Entry (Form 21).

• Suppliers’ invoices.

• Agricultural Permit and  for plant and animal products.

• Veterinary Permit for live animals.

• Export or Transit Bill of Entry from the country of export (where applicable).

• Bill of Lading (where applicable).

• Consignment notes, for instance Rail Advice Notes or Air Way Bill (AWB) or Bill of Lading.

• Freight statements.

• Cargo manifests.

• Insurance Statement.

• Copy of Tax Clearance Certificate (ITF 263).

Calculation of Duty
Duty is calculated on the basis of Costs, Insurance and Freight (CIF) value of the imported goods up to the point of entry into Zimbabwe. Insurance and freight inside Zimbabwe is excluded from the Value for Duty Purposes (VDP). The CIF value of imported goods is an aggregate of the cost of goods, insurance, freight and any other charges incurred outside Zimbabwe.

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.

To contact Zimra: Visit our website: www. zimra.co.zw. Follow us on Twitter: @Zimra_11. Like us on Facebook: www.facebook.com/Zimra.11. Send us an e-mail: @zimra.co.zw; Toll-Free Integrity Hot-Line : 0800 4147 or 0800 4185. Call us (Head Office): 04–758891/5; 790813; 790814; 781345; 751624; 752731.