In terms of Statutory Instrument 124 of 2020, any goods that are listed in the first schedule to the SI and that arrive in Zimbabwe without a certificate of conformity shall be liable to a compulsory destination assessment process prior to final customs clearance.

Destination assessment means conformity assessment that is done within Zimbabwe at the port of entry or at any other premises in Zimbabwe permissible by the minister. Where a destination assessment is to be made, the importer of the goods is liable to pay inspection fees and a penalty of 15% of the CIF Value of the consignment. The penalty is payable to treasury.

Where goods are to be subjected to a destination assessment, the importer of the goods shall at his cost move the goods to a bonded warehouse or any other suitable location to allow their assessment. Sampling, transportation, testing fees, expenses relating to storage, demurrage, unloading, handling of goods or any other costs are borne by the importer.

Assessment agents may after consultation with relevant authorities, destroy those goods, which are condemned after a destination assessment. Any costs of destruction of substandard goods shall be borne by the importer. A non-conformity report shall be issued to the importer or exporter of the goods at the conclusion of the assessment and where the goods are substandard. Condemned goods shall be exported back to their country of origin or destroyed at the cost of the importer by the relevant authorities. Exemptions from the CBCA Programme United Nations Organisations and Diplomatic Missions are exempt from the CBCA Programme.


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My Taxes, My Duties: Building my Zimbabwe!!



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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