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gazetted through Statutory Instrument (S.I.) 209 of 2021 on 30 July 2021, Statutory Instrument 25 of 2021 was therefore repealed. The new standard scale of fines as per S.I. 209 of 2021 is as shown in the table below.
STANDARD SCALE OF FINES
|
Level |
Monetary amount ZWL$ |
|
1 |
500 |
|
2 |
1 000 |
|
3 |
2 000 |
|
4 |
10 000 |
|
5 |
20 000 |
|
6 |
30 000 |
|
7 |
40 000 |
|
8 |
50 000 |
|
9 |
60 000 |
|
10 |
70 000 |
|
11 |
100 000 |
|
12 |
200 000 |
|
13 |
300 000 |
|
14 |
500 000 |
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. 209 of 2021(Standard scale of fines)
|
CUSTOMS AND EXCISE ACT SECTION AND OFFENCE |
LEVEL OF FINE |
AMOUNT (ZWL) |
|
173. False statements by persons arriving in or departing from Zimbabwe |
7 |
40 000 |
|
174. False invoices, false representation and forgery |
12 |
200 000 |
|
181. Bribery and collusion |
14 |
1 500 000 |
|
182. Smuggling |
12 |
200 000 |
|
183. Importation of prohibited or restricted thing to be an offence |
12 |
200 000 |
|
184. Miscellaneous offences |
12 |
200 000 |
|
185. Warehousing irregularities |
7 |
40 000 |
|
186. Penalties for failure to keep books, etc., in connection with manufacture of goods liable to excise duty or surtax |
12 |
200 000 |
|
187. Offences relating to use of ships, aircraft or vehicles |
7 |
40 000 |
All clients are therefore, encouraged to pay their duties on time and in full to avoid fines.
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My Taxes, My Duties: Building my Zimbabwe!!
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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