Customs – Business Relationship

In line with international best practice and the Customs and Excise Act [Chapter 23:02] section 216B, Zimbabwe has implemented the Authorised Economic Operator (AEO) programme.

1.    Authorised Economic Operator (AEO)

·         AEO is a programme under the World Customs Organisation (WCO) SAFE Framework of Standards to secure and enhance international supply chain security and facilitate movement of legitimate goods across international borders.

·         An AEO may defined as a party involved in the international movement of goods in whatever function that has been approved by or on behalf of a national Customs Administration as complying with WCO or equivalent supply chain security standards. AEO include inter-alia manufacturers, importers, exporters, brokers, carriers, consolidators, intermediaries, ports, airports, terminal operators, integrated operators, warehouses, distributors. The facility is open to all stakeholders in this supply chain.

2.    ZIMRA AEO Programme

·         Administered by Customs and Excise Division, the AEO Programme is a voluntary programme open to all business entities that participate in the global supply chain.

·         Business entities that meet pre-determined compliance standards are accredited as AEOs and as such enjoy appropriate facilitation on Customs clearance.

3.    Benefits of AEO Programme

·         Faster movement of cargo through the Border/Port of entry

·         Simplified Customs formalities

·         Fewer physical and document-based controls

·         Reduced demurrage and other related costs

·         Priority treatment in query resolution

·         Choice of the place for physical examination

·         Facilitation for movement of cargo during periods of trade disruptions

·         Improved relations with ZIMRA

·         Promotes an AEO accredited entity as a secure and reliable trade partner thereby improving business competitiveness.

·         Mutual recognition of AEO authorizations between Customs authorities as a long term benefit.

·         Provides businesses with internationally recognized security standards.

·         The opportunity to self-assess allows entity to have a full insight into its operations and business practices, identify and strengthen any security or compliance related weaknesses

4.    Qualification Criteria

Any entity interested in getting benefits of the AEO programme shall apply in writing to the Commissioner of Customs & Excise for accreditation. The entity must meet the following conditions:

·         Be established in Zimbabwe;

·         Have appropriate record of compliance with Customs and other relevant laws;

·         Have a satisfactory system of managing commercial and, where appropriate, transport records;

·         Have proven financial solvency; and

·         Ensure that there is general maintenance of approved security and safety standards at both the entity`s place of operations as well as its business systems and procedures.

5.    AEO Application Process

·         Consultation with nearest ZIMRA office on AEO application procedure

·         Completion of and submission of self-assessment questionnaire, application form and other relevant attachments required for the granting of AEO status

·         Examination of application by ZIMRA

·         Onsite inspection by ZIMRA

·         AEO authorization

6.    Obligations of an AEO

The AEO is required to;

·         Keep proper records it terms of Section 223 of the Customs & Excise Act [Chapter 23:02].

·         Maintain an accounting system which is in accordance with the Generally Accepted Accounting Practices (GAAP) and which facilitates audit based customs control.

·         Ensure that its staff members conduct business in accordance with the procedures of the Customs & Excise Act and any other Act administered by ZIMRA or any instructions given by the Commissioner of Customs & Excise.

·         Ensure a relationship of good faith is maintained by its staff at all times in dealing with the ZIMRA.

·         Allow ZIMRA officers physical and electronic access to the information and documents as provided for in terms of Section 223 of the Customs & Excise Act.

·         Use compatible E-Systems for Customs procedures and commit to regularly upgrade the systems.

·         Ensure that its premises are in conformity with the appropriate security and safety standards.

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. 

To contact ZIMRA:

WhatsApp line                            : +263 782 729 862     

Visit our website                        :  www. zimra.co.zw

Follow us on Twitter                 :  @Zimra_11

Like us on Facebook                 :   www.facebook.com/ZIMRA.ZW

Send us an e-mail                      :  This email address is being protected from spambots. You need JavaScript enabled to view it./webmaster@zimra.co.zw

Call us (Head Office)                   :   0242 –758891/5; 790813; 790814; 781345; 751624; 752731

e-TIP                                           : http://ecustoms.zimra.co.zw/etip

Level

 Monetary amount US$

1

5

2

15

3

30

4

100

5

200

6

300

7

400

8

500

9

600

10

700

11

1 000

12

2 000

13

3 000

14

5 000

CUSTOMS AND EXCISE ACT SECTION AND OFFENCE

LEVEL OF FINE

AMOUNT US$

173. False statements by persons arriving in or departing from Zimbabwe

7

400

174. False invoices, false representation and forgery

12

2,000

181. Bribery and collusion

14

5,000

182. Smuggling

12

2,000

183. Importation of restricted goods

12

2,000

184. Miscellaneous offences

12

2,000

185. Warehousing irregularities

7

400

186. Penalties for failure to keep books, etc., in connection with manufacture of goods liable to excise duty or surtax

12

2,000

188. Ships, vehicle, aircraft used for the conveyance of goods liable to forfeiture.

14

5,000

To contact ZIMRA:

WhatsApp line:                           +263 782 729 862  

Visit our website:                         www. zimra.co.zw

Follow us on Twitter:                   @Zimra_11

Like us on Facebook:                   www.facebook.com/ZIMRA.ZW

Send us an e-mail:                       This email address is being protected from spambots. You need JavaScript enabled to view it./webmaster@zimra.co.zw

Call us (Head Office):                   0242 –758891/5; 790813; 790814; 781345; 751624; 752731

e-TIP:                                            http://ecustoms.zimra.co.zw/etip

Section 223A of the Customs and Excise Act [Chapter 23:02] empowers the Zimbabwe Revenue Authority (ZIMRA) to conduct post clearance audits on imported goods in Zimbabwe.

Post clearance audit (PCA) is a Customs control measure to confirm the accuracy and authenticity of Customs declarations through a structured and systematic examination of the relevant books, records, systems, and commercial data kept by persons/companies directly or indirectly involved in the importation and exportation of goods.

The Customs & Excise Act requires every person carrying on any business which involves handling or dealing in goods to keep or cause to be kept within Zimbabwe, proper records and books of account in the English language of all his transactions and bills of entry, bills of lading, rail notes, invoices and all other documents relating to any goods required to be accounted for in terms of the Customs & Excise Act or any other law relating to customs and excise for a period of 6 years after the date of the importation, purchase or exportation of any goods.

The Act provides that the Commissioner of Customs & Excise, after releasing goods subject to entry and in order to satisfy himself or herself as to the accuracy of the particulars contained in the declaration, may undertake a Post Clearance Audit in relation to those goods, that is to say he or she may;

1.     Carry out inspections at the premises of the owner of the goods, or at the place to which the goods are destined, or at the premises where any documentation or data relating to the goods in question is located or may reasonably be expected to be found; and 

2.     Question any person at any premises or place referred to in paragraph (1), or any person having possession or custody of the documentation or data; and

3.     Inspect or examine the goods, and any books, written records, computer records, and other data or documentation relating to the import, export or subsequent disposal of the goods in question; and

4.     Take possession of and remove or make extract from or make copies of the records, data or documentation referred to in paragraph (3).

The main objective of Post Clearance Audit is to enhance voluntary compliance. Post Clearance Audits are carried out to check, inter alia, compliance with regulatory controls, whether goods were properly declared and that correct duties were paid.

Post Clearance Audit provides ZIMRA with a better understanding regarding the client’s overall ability and interest in complying with Customs requirements. An on-site visit gives ZIMRA an opportunity to assist the client by educating or advising on procedures and regulatory requirements relating to Customs & Excise. After Post Clearance Audit, clients with high levels of compliance may be recommended for Authorised Economic Operator status enabling them to import/export goods with minimal interventions at the ports of entry.

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. 

To contact ZIMRA:

WhatsApp line                            : +263 782 729 862

Visit our website                        :  www. zimra.co.zw

Follow us on Twitter                 :  @Zimra_11

Like us on Facebook                 :   www.facebook.com/ZIMRA.ZW

Send us an e-mail                      :  This email address is being protected from spambots. You need JavaScript enabled to view it./webmaster@zimra.co.zw

Call us (Head Office)                    :   0242 –758891/5; 790813; 790814; 781345; 751624; 752731

e-TIP                                           : http://ecustoms.zimra.co.zw/etip

Importation Of Spirits Under Rebate

The Customs and Excise (Spirit Rebate) Regulations of 1982 provides that a rebate of Customs duties may be granted on spirits and methylated spirits specified in the Second schedule of the same regulations to an extend that is sufficient to reduce the duties to an effective rate set out in the regulations. The general conditions for the importation of the Spirits under rebate are that:

1.    The spirits or methylated spirits are obtained by an authorised user.

2.    The containers of any methylated spirits are clearly labelled and marked in such a manner as to indicate the type of methylated spirits contained therein.

Definition of an Authorised user

According to Section 6 of the Spirit Rebate Regulations of 1982 an authorised user is a person who has been authorised by the Commissioner in writing to use: -

 a. Spirits other than methylated spirits

b. Industrial methylated spirits

c. Industrial Methylated Spirit R grade.

d. Industrial methylated spirits (1st quality) under rebate only for the purposes which the rebate of duty is granted by the regulations.

The person who intends to be registered as an authorised user of Rebated Spirits shall make an application to the Commissioner on Form EX 47 for authority to use such spirits

The reduced rates in respect to importation of Rebated spirits are set out in the Second schedule (section 4) for Rebate on Customs duties and the Third Schedule for Rebate of Excise duties.

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, (ZIMRA). 

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To contact ZIMRA:

WhatsApp line:                           +263 782 729 862 

Visit our website:                         www. zimra.co.zw

Follow us on Twitter:                   @Zimra_11

Like us on Facebook:                   www.facebook.com/ZIMRA.ZW

Send us an e-mail:                       This email address is being protected from spambots. You need JavaScript enabled to view it./webmaster@zimra.co.zw

Call us (Head Office):                   0242 –758891/5; 790813; 790814; 781345; 751624; 752731

e-TIP:                                         http://ecustoms.zimra.co.zw/etip