adminfor consumption, temporary importation or onward transmission in bond; or
– appointed as a warehousing port, in the case of goods which are to be warehoused; or
– appointed as a container depot in terms of Section 19 of the Customs and Excise Act [Chapter 23:02]
Goods removed in bond to places within Zimbabwe
shall be:
- held at their destination only in a container depot, transit shed, Customs area appointed in terms of Section 18 of the Customs and Excise Act, or bonded warehouse in which they are to be warehoused; or
- delivered on the instruction of an officer into the custody of Zimra until they have been entered for consumption, temporary importation, onward transmission in bond, or warehousing, and authority for their delivery or onward transmission has been granted by an officer;
This is subject to the condition that goods removed in bond for entry for consumption, temporary importation, warehousing or onward transmission in bond, shall be entered within 10 days from importation.
The removal of goods in bond by road vehicles or aircraft or by ships within Zimbabwean waters may be disallowed by the Commissioner.
If allowed, the removal shall be subject, in addition to the other conditions imposed by the Act, such further conditions as the Commissioner may impose.
Conditions imposed by the Commissioner include:
- The clearance shall be done by a licensed clearing agent who is also licensed to process removals in bond (RIBs)
- The importer must have a letter of undertaking issued by the bonded warehouse operator or container depot advising Zimra that he has space in his bonded warehouse to keep the goods being so removed
- The goods must be moved to a bonded warehouse/container depot indicated in the letter of undertaking
- Goods should not be consumed before final clearance is made
- A fine will be levied for failure to make entry (effect clearance) within 10 days from date of importation.
Article submitted by the Zimbabwe Revenue Authority. To contact us: Visit our website: www. zimra.co.zw
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