adminconditions in which goods are detained by Zimra, namely Receipt for Items Held (RIH) and 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 unable 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:
l Goods having a gross weight of not more than 500 kilogrammes: US$2 per consignment per day.
l Goods having a gross weight of more than 500 kilogrammes, but not more than one tonne: US$4 per consignment per day.
l Goods having gross weight of more than one tonne: US$6 per tonne or part thereof per day.
l Motor vehicles: US$10 per day.
Please note that 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 same.
What happens after 60 days if one has not paid the duty or met the import
conditions?
l The goods will be gazetted for sale at a public auction.
l Before the sale date, the owner may still come and pay duty plus the accrued rent for the goods and they will be released to him/her.
l If the goods are not claimed by the owner, they will then be sold on the gazetted date.
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, fresh fish, among others, they will be disposed of by Zimra.
Notice of Seizure
Under what circumstances is a Notice of Seizure issued?
Goods are seized when an offence has been committed, or 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 example, smuggling, false statements or forgery.
For how long are the goods detained?
The goods are detained until such time when the person from whom the goods were seized has made written representations to have the goods released. The Zimra Commissioner-General may release the goods without 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 Zimra Commissioner-General may declare the goods forfeited to the State and they will be eventually disposed of by rummage sale. In some circumstances, no option of release may be given due to the gravity of the offence.
How are the goods disposed of?
l The goods will be gazetted for sale by rummage sale.
l 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.
l If not, the goods will then be sold on the gazetted date.
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, fresh fish, they will be disposed of off-hand.
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:
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Call us (Head Office): 04 -758891/5; 790813; 790814; 781345; 751624; 752731.
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