The Customs and Excise Act (Chapter 23.02) provides for importation of goods into Zimbabwe by post. Goods imported by post are liable to duty just like goods imported through other modes of transport. All imported goods including mail articles are assessed for protection of citizens, permits and approval requirements. Where goods are received from out of the country through mail handled by postal authorities and addressed to an individual, the recipient is the importer of those goods or parcel.


The sender should affix a form or label to the parcel, which should indicate the description of goods contained in the parcel, quantity, origin and value. The form or label acts as a declaration and it is binding to the importer.



The parcels are availed to ZIMRA for examination, which entails physical confirmation of the contents against declaration affixed on the parcel and assessment of any duty due thereon.

If any goods contained in a parcel or package imported by post do not agree with the description, quantity, value or origin entered on the declaration, the goods are liable to seizure. The importer is also liable to a fine for undervaluation or false declaration as specified in the Customs & Excise Act.



      Where no duty is due, the goods will be Passed-By-Customs (PBC) and the parcel handed over to ZIMPOST for delivery without any customs charges or duty.

      Where duty is due; a Charged Parcel Docket (CPD) will be completed and affixed to the parcel.

      Duty will be collected in the following scenarios

·         Gifts exceeding US$75.00

·         Commercial importations

·         Private importations other than gifts.

The client will be informed of the duty due and is expected to pay through ZIMPOST, for the parcel to be released at the local post office.



A rebate of duty of an amount equivalent to US$75.00 is granted in respect of a bona fide gift sent to a private individual or family residing in Zimbabwe for his or their personal use. This rebate covers only goods with a total value for duty purpose not exceeding US$75.00 and it is granted only once during a period of thirty days. The rebate does not apply to-

ü  Goods imported by a traveler in his baggage or upon his person.

ü  Alcoholic beverages.

ü  Goods which are not properly declared

ü  Goods for commercial purposes.

ü  Goods purchased by a Zimbabwean Resident online and delivered by post.


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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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