Online Reporter
Judith Phiri [email protected]
CUSTOMS clearing agents have challenged the Zimbabwe Revenue Authority (Zimra) requirement for at least one company director to hold a practising certificate issued by the Public Accountants and Auditors Board (PAAB), arguing that the qualification is unrelated to their core trade facilitation responsibilities.
The industry, represented by the Freight and Trade Alliance of Zimbabwe (FTAZ) and other clearing agents’ associations, has called for the requirement to be withdrawn, citing concerns over its relevance, financial implications and the potential exclusion of existing operators from the customs clearing business.
The challenge comes after Zimra issued Public Notice No. 48/2026 on August 31, outlining the requirements for the renewal and application of customs clearing agents’ licences for 2027.
Under the new requirements, at least one director of a clearing agency must hold a practising certificate issued by PAAB for the company to be considered for licence renewal or registration.
FTAZ secretary-general Dr Takemore Muketiwa said the requirement did not align with the responsibilities of customs clearing agents, whose primary role was to facilitate the movement of goods across borders while ensuring compliance with customs regulations and the payment of applicable duties and taxes.
In a letter of appeal to President Mnangagwa, Dr Muketiwa reiterated the association’s objections to the requirement, which it had previously raised in a letter dated November 19, 2025.
“Our primary role as customs clearing agents is to facilitate the movement of goods across our borders, ensuring that all import and export conditions are complied with and import duty and tax are correctly paid,” read the letter.
“We reiterate that we do not see how our role as trade facilitators is being likened to that of public accountants and auditors, whose sole mandate is the accountancy profession.”
Dr Muketiwa said the PAAB practising certificate, which he claimed cost more than US$1 000 and was payable in foreign currency, imposed an additional financial burden on clearing companies without providing training directly relevant to their operations.
He questioned the practical value of the qualification to customs clearing agents, arguing that the courses associated with the certificate did not adequately cover the technical requirements of customs and trade facilitation.
Dr Muketiwa said the training did not focus on key aspects of the clearing profession, including goods classification, import and export conditions, duty calculation and customs legislation.
He urged Zimra to withdraw the requirement for clearing agents to undertake a course and obtain a certificate that, in the association’s view, was not directly relevant to their professional responsibilities.
FTAZ treasurer Mr Joseph Nyoni said customs brokers acted as intermediaries between Zimra and importers or exporters, with their work centred on ensuring that goods complied with applicable customs and trade regulations.
“Our main function is trade facilitation whereby we go between Zimra, which is the revenue authority and the importers or exporters. Importers are those people who buy goods outside Zimbabwe and bring them into the country,” he said.
Mr Nyoni said the nature of goods being imported determined whether they were subject to restrictions, prohibitions or specific controls, making knowledge of customs requirements central to the work of clearing agents.
Freighters for Economic Development chairman, Mr Patrick Gwasera also wrote to Zimra challenging the enforcement of PAAB compliance and licensing documentation as a basis for determining whether a customs clearing agent’s licence or application should be accepted.
Mr Gwasera urged the revenue authority to consider the legal, economic and practical implications of the requirement before taking action that could affect existing operators.
“We respectfully request that Zimra carefully considers the legal, economic and practical implications of this position before taking any action that may result in the suspension, cancellation or disqualification of existing customs clearing agents,” he said.
Mr Gwasera said the issue had been raised by various recognised associations representing customs clearing agents.
In addition to challenging the PAAB requirement, FTAZ has appealed for a review of the 2027 customs clearing agents’ licence fee, which was set at US$500 or its equivalent in local currency.
Dr Muketiwa described the fee as excessive and warned that it could prevent smaller clearing companies from renewing their licences, potentially resulting in business closures and job losses.
“The license fees are not only astronomical but are also likely to cause many small companies to close after failing to renew their licenses thereby leading to increased unemployment.
The association has also questioned Zimra’s requirement for clearing agents operating at Beitbridge, Chirundu and Forbes border posts to submit a roster and an undertaking to provide round-the-clock clearing services.
Dr Muketiwa said the industry was unclear about the rationale behind the requirement, given that bills of entry could be lodged online before goods arrived at the border.
“We do not know what motivated them to insert this requirement, as bills of entry to clear goods are lodged online before the goods arrive at the border,” he said.
Zimra’s marketing and corporate affairs executive, Mr Gladman Njanji, said the issues relating to the PAAB requirement are presently the subject of pending proceedings before the High Court.
“Zimra respects the judicial process and considers it inappropriate to comment on matters that are presently before the Court for determination.
He, however, said Zimra remains obliged to discharge its statutory mandate and to administer the licensing and renewal process in accordance with the applicable legal and regulatory framework.
“Clearing agents remain an important part of the customs clearance process. Zimra’s objective is to strengthen professionalism and accountability while supporting the efficient movement of legitimate trade and protecting revenue and civil society,” said Mr Njanji.
He said there were engagements and consultations prior to and after the publication of Public Notice No. 48 of 2026.
“Zimra met all seven representative associations of clearing agents to discuss issues relating to the registration and renewal process. These engagements formed part of Zimra’s continued commitment to constructive stakeholder consultation and they remain ongoing,” said Mr Njanji.
Commenting on the increase of the 2027 license fees for customs clearing agents to US$500, he argued that the fee was prescribed by law as a licensing fee applicable to the 2027 licensing cycle.
“It forms part of the regulatory requirements for the licensing of clearing agents and will be applied in accordance with the applicable legal and administrative framework,” said Mr Njanji.
“Any affected companies or through their representative bodies may make the necessary and required submissions to request for legislative amendments which allow Zimra to vary the amount.”
He said the registration and renewal process will be administered in accordance with the applicable legal and regulatory framework, while due regard will be given to the circumstances of individual applications as they arise.
Another requirement on Public Notice No. 48/2026 was for every clearing agent wishing to operate at any of the three border posts which include Beitbridge, Chirundu and Forbes to present a roster and an undertaking that the agent will clear goods at these border posts around the clock.
“The requirement is intended to ensure that services at 24-hour ports of entry are available whenever interventions are required. Zimbabwe is part to a global trading community competing for local and foreign investment,” he said.
“As a result, clearing agents and Zimra who are key intermediaries in trade facilitation need to combine efforts without blaming one another in order to reduce delays and the cost of doing business.”
