Zimbabwean exporters may be registered under various trade protocols in order to enjoy preferential rates of duty when their products enter another Member State. Goods exported under a Regional Trade Agreement (RTA) or Free Trade Area (FTA) may be accorded preferential treatment on entry into another country. Preferential treatment means, products will enjoy lower or total waiver of duties, while non-member states pay higher customs duties. The rates that are paid by World Trade Organisation (WTO) members outside a FTA are in terms of the Most Favoured Nation (MFN) clause of WTO. Zimbabwean companies may derive benefits from trading under the RTA or FTA.

 

Zimbabwe is party to the following Trade Agreements:

  • COMESA Trade Protocol
  • SADC Trade Protocol
  • Zimbabwe/Malawi Trade Agreement.
  • Zimbabwe/Botswana Trade Agreement
  • Zimbabwe/Namibia Trade Agreement
  • Zimbabwe/ Mozambique Trade Agreement
  • EU-ESA Interim-Economic Partnership Agreement
  • UK-ESA-EPA Economic Partnership Agreement 

 

  • Registration for Exporters under RTA

 

  • Exporters intending to export under these trade agreements should apply to the Commissioner Customs & Excise through their nearest Zimbabwe Revenue Authority (ZIMRA) offices.

 

  • Who is eligible for registration?

 

  • Zimbabwean registered companies involved in manufacturing of goods.
  • Zimbabwean registered companies involved in merchandising, distribution and commodity broking.

 

  • Goods that qualify for preference
  • The following goods may qualify for preferential treatment:
  • Wholly grown products e.g. agricultural products
  • Animals originating in Zimbabwe
  • Mineral products and
  • Products of the manufacturing sector meeting products product specific rules of origin (Please note list is not exhaustive)

 

  • Exporter Registration Requirements

 

  • A formal application letter (on company letter head/logo) by the company to be registered under the agreement.
  • A certified copy of certificate of incorporation.
  • Certified copy of CR14
  • Certified copy of CR6
  • A valid tax clearance certificate (ITF263).
  • List of contact persons including their contact numbers and physical addresses.
  • A list of products intended to be exported (tariff headings mandatory).
  • List of raw materials used and where they are sourced from (tariff headings mandatory).
  • A detailed step by step description of the manufacturing process for each product.
  • A sketch plan of your factory showing machinery layout.
  • A certified copy of title deeds or lease agreements for the premises together with any copies of utility bills incurred in the last 3 months.
  • A factual cost analysis of the products to be exported.
  • Commodity Brokers, Merchants and Distributors

 

  • A formal application letter by the company to be registered under the agreement.
  • A certified copy of the certificate of incorporation.
  • A valid tax clearance certificate (ITF263).
  • List of contact persons.
  • A list of products intended for export.
  • A letter from the manufacturer of products authorizing the distributor/merchant/broker to export their product(s).
  • Manufacturer’s registration letter to export the particular products for which they are seeking registration.
  • Proof of Origin needed in the importing country
  • A Certificate of Origin certified by ZIMRA-Customs & Excise will be submitted to the Customs of importing country on importation of Zimbabwe originating goods.
  • For exports to the EU, a Zimbabwean company will not need to have certification as registration with ZIMRA under the Registered Exporter System (REX) will suffice.

 

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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