The Customs and Excise Act Chapter 23.02 and the Customs and Excise (General) Regulations Statutory Instrument 154 of 2001 provides for penal provisions for various offences committed on import and export of goods. In order to avoid being penalised, it is encouraged that traders comply with rules and regulations relating to Customs matters. Constant and regular familiarisation with the provisions of the Customs and Excise Act Part X111 on offences, penal provisions and procedure can also reduce the risk of being fined. 

The standard scale of fines was revised, promulgated and gazetted through Statutory Instrument (S.I.) 14A of 2023 on 22 February 2023, Statutory Instrument 209 of 2021 of 30 July 2021 was therefore repealed. The new standard scale of fines as per S.I. 14A of 2023 is as shown in the table below expressed in United States dollars but payable in the equivalent Zimbabwean dollars at the prevailing interbank rate.

STANDARD SCALE OF FINES

The table below shows some of the most common offences which are frequently committed by clients deliberately or unknowingly evading duties and taxes and the corresponding fine levels and amounts of fine as pegged in the recent S.I. 14A of 2023 (Standard scale of fines)

All clients are therefore, encouraged to pay their duties on time and in full to avoid fines.

My Taxes, My Duties: Building my Zimbabwe!!

Disclaimer

This article was compiled by the Zimbabwe Revenue Authority (ZIMRA) 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.