Notices of Embargo are issued to secure goods that have passed out of customs control, in terms of Section 192 of the Customs and Excise Act Chapter 23.02 for example where a vehicle on Temporary Import Permit (TIP) breaks down, a Notice of embargo may be issued to secure the duty at stake

Procedure for Notice of Embargo in Vehicle imported on TIP.

  • The importer is required report the break down to the nearest ZIMRA Customs Office.
  • Notice of Embargo is issued and the TIP is acquitted by ZIMRA.
  • After repairs, the embargo is uplifted and a new Temporary Import Permit is issued to facilitate re-exportation of the vehicle and the new TIP will be acquitted at point of exit.
  • In the case of a broken down trailer, only another foreign registered vehicle will be allowed to tow the trailer out of Zimbabwe, otherwise ZIMRA will collect a deposit pending re-exportation to cover the duty at stake.
  • The validity of an embargo issued will not extend beyond a period of twelve months from the date of original entry of the vehicle into the country.
  • Should the embargo expire and the vehicle is not removed from Zimbabwe, ZIMRA will call upon the importer to pay duty or detain the vehicle on a Receipt for Items Held (RIH) pending payment of duty.

Embargo of Goods Other than Motor Vehicles.

Notice of Embargo may be issued by ZIMRA to facilitate an Investigation on the Customs clearance of other goods other which are not motor vehicles.

Where goods have passed through Customs Control, ZIMRA may place an embargo on those goods until such time the embargo is cleared. Whoever is found in possession of such goods from any location will be answerable as the embargo will still apply until the conditions have been met and the embargo has been lifted.  During the process no-one shall be allowed to remove such goods from the place indicated by the ZIMRA officer attending the case or in any deal therewith, except with the permission of the officer.

Any person who removes any goods in contravention of the Notice of embargo conditions shall be guilty of an offence and liable to a fine not exceeding level seven or to imprisonment for a period not exceeding one year or to both such fine and such imprisonment.


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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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