adminSection 97. Goods that attract surtax are listed in Statutory Instrument 112 of 2012 as amended. The general rate of surtax is currently 25 percent of the Value for Duty Purposes.
Goods Which Attract Surtax:
- Butter
- Cheese
- Cooking oil
- Margarine
- Cider
- Mead
- Soap
- Washing and cleaning preparations put up for retail sale.
- Chickens
- Yoghurt
- Cheese
- Eggs
- Potatoes
- Tomatoes
- Onions and shallots
- Carrots and turnips
- Mixed vegetables
- Peas
- Beans
- Plantains
- Bananas
- Apples
- Sausages
- Other food preparations of flour
- Bulgar wheat
- Sweet biscuits
- Other bread and cakes
- Jams, fruit jellies and marmalade
- Tomato sauce
- Soups and broths
- Ice cream
- Beer from malt
- Other clear beer
- Flue cured/Barley tobacco
- Soap
- Scouring pastes and powders
- Polishes
- Candles
- Containers of textile materials
- Fridges and freezers
- Footwear covering the ankle but not the knee.
- Stoves.
- Second-hand light passenger motor vehicles of tariff 8703 which are more than five years old.
For specific description and tariffs for the above listed goods, please refer to the surtax notice published in Statutory Instrument 112 of 2012 as amended by Statutory Instrument 193 of 2012.
1. Treatment of Surtax Under Trade Agreements
- Goods imported under bilateral trade agreements and Comesa.
Goods imported under Comesa and bilateral trade agreements between Zimbabwe and Malawi, Zimbabwe and Namibia, Zimbabwe and Botswana and Zimbabwe and Mozambique do not attract surtax.
Goods imported in terms of the bilateral agreement between Zimbabwe and the Republic of South Africa attract surtax at a rate of 25 percent if the goods are listed in the surtax notice.
- Goods imported under Sadc
Under Sadc trade agreement surtax chargeable is to the extent of duty in terms of the agreement. What this means is that goods which attract duty of 10 percent under Sadc agreement and appear in the surtax tariff will attract surtax at 10 percent. However, goods with a duty rate of 40 percent under the agreement and appear in the surtax tariff will attract surtax of 25 percent which is the maximum surtax chargeable on any goods.
Below is an illustration of how surtax is charged on importation of household refrigerators and chickens:
Description of goods Tariff Code Customs Duty Surtax General Sadc
(Differentiated offer) C/Duty Sadc
(Differentiated offer) Surtax Sadc South Africa C/Duty Sadc South Africa Surtax
Household refrigerators 8418.2900 60% 25% 0% 0% 30% 25%
Fresh or chilled whole chickens 0207.1100 25% 25% 15% 15% 15% 15%
However, for goods to enjoy preferential rates of duty and surtax they have to be covered by a valid certificate of origin properly completed and authenticated by the respective authorities in the country of export.
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.
This article was submitted by the Zimbabwe Revenue Authority.
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