adminThis is a process whereby imported goods destined for another country pass through the borders of Zimbabwe without payment of duty.
The clearance may be done by Zimbabwe Revenue Authority registered clearing agents who are in possession of the Removal in Transit Bond. Other importers or exporters may be allowed to import of goods in transit to other countries on payment of a monetary cash security deposit which will be refunded upon exportation of the goods.
Registration of a Transit Bond and Transit Guarantees:
A clearing agent who requires to be registered for Removal in Transit must enter into a bond separate from the Agents’ Bond, with sufficient surety to the satisfaction of the Commissioner-General of the Zimbabwe Revenue Authority.
The bond form is Form Number 121 and it is available online at.
Surety can only be provided by financial institutions such as commercial banks and insurance companies. These are the only bodies in Zimbabwe that are eligible to contract a legal third person. These guarantors are responsible for payment of duties and other charges to which the principal has become liable as a result of any irregularity concerning the transit declaration.
Transit Documentation
Documentation is done by the ZIMRA-registered clearing agent on behalf of the importer/exporter.
The registered transit declarations with supporting documents are presented to ZIMRA and the processing is done electronically.
All documents pertaining to the importation and exportation such as invoices, consignment notes, bills of lading, permits must be submitted.
Please note that the goods are supposed to be re-exported within three days after the date of entry for removal or to be delivered to the custody of ZIMRA. The transit bill of entry will be acquitted in the system as proof that the goods have made exit.
If the bill of entry remains outstanding in the system, the goods are taken to have been consumed in the country and duties waived at the time of importation will be called for or the bond on those goods will be called-up.
- 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 : [email protected]
- Call us (Head Office): 04 –758891/5; 790813; 790814; 781345; 751624; 752731;
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