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gazetted through Statutory Instrument (S.I.) 209 of 2021 on 30 July 2021, Statutory Instrument 25 of 2021 was therefore repealed.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.

 

COVID 19 is real. Always remember to sanitise, wash your hands with water and soap. Stay safe.

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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