adminDid you know that in terms of the Customs and Excise legislation these are places designated by the Commissioner General of ZIMRA into which goods may be taken and lodged until all Customs requirements have been met?
Their main purpose is to secure the Customs Duty and Value Added Tax (VAT) due on undeclared, abandoned or seized goods.
Under what circumstances can goods be warehoused?
When goods are seized as result of an offence committed and are a subject matter of an offence e.g. smuggled goods.
When an importer has failed to pay the required amount of duty and the goods are held pending final clearance.
When goods remain uncleared after importation.
When importers have abandoned goods without clearance being effected.
When goods are imported without the necessary licences or permits.
Maximum time period for goods to be kept in the state warehouse.
Sixty days (60) for all other goods.
Ninety days (90) for seized goods.
What happens if goods are not cleared within the maximum time period?
If goods are not cleared within 60 or 90 days they can be disposed of by public auction
State Warehouse Rent
State Warehouse rent accrues from the moment goods are put into the State warehouse. Below are the current rates applicable:
(a) Goods having a gross weight of not more than five hundred kilograms, $2 00 per consignment per day;
(b) Goods having a gross weight of more than five hundred kilograms, but not more than one tonne, $4 00 per consignment per day;
(c) Goods having gross weight of more than one tonne, $6 00 per tonne or part thereof per day;
(d) Motor vehicles, $10 00 per day:
In the case of goods held at a container depot, the rate shall be that charged by the container depot operator and is to be paid to that container depot operator.
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.
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