In terms of the Customs and Excise Act (Chapter 23:02) section 124 as read with Customs and Excise (General) Regulations Section 104 when a vehicle on TIP is involved in an accident there are certain customs obligations which must be fulfilled by the owner?

What must I do when I get involved in an accident whilst driving a vehicle imported on TIP?

When a person is involved in an accident when driving a foreign registered vehicle which is on a TIP the driver/owner must do the following:

·         Report to the nearest Police station.

·         Report to the nearest ZIMRA office.

If the accident is minor the driver must make sure that the vehicle is exported before the expiry date unless an extension is sort from the nearest ZIMRA office.

If the accident is major and there is need for the vehicle to be repaired, the driver must approach the nearest ZIMRA office and the vehicle shall be issued with a notice of embargo at the place where the repairs are going to take place.

The vehicle on embargo cannot be removed from the garage unless permission is granted by ZIMRA. Once repairs are completed, a new TIP will be issued to allow export of the vehicle.

What if the accident result in a wreck?

In situations where the accident result in a wreck the owner of the vehicle wreck has the following options:

·         Surrender the wreck unconditionally to ZIMRA.

·         Pay duty on the wreck and take custody of it.

·         Export the wreck before the expiry of the TIP or on a date determined in consultation with ZIMRA.

My Taxes, My Duties: Building my Zimbabwe!!

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

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.

          Exporter/Importer        Logistic Operators                           Carriers

Place of Export/Import                      Customs Brokers          Warehouse

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

In terms of Statutory Instrument 124 of 2020, any goods that are listed in the first schedule to the SI and that arrive in Zimbabwe without a certificate of conformity shall be liable to a compulsory destination assessment process prior to final customs clearance.

Destination assessment means conformity assessment that is done within Zimbabwe at the port of entry or at any other premises in Zimbabwe permissible by the minister. Where a destination assessment is to be made, the importer of the goods is liable to pay inspection fees and a penalty of 15% of the CIF Value of the consignment. The penalty is payable to treasury.

Where goods are to be subjected to a destination assessment, the importer of the goods shall at his cost move the goods to a bonded warehouse or any other suitable location to allow their assessment. Sampling, transportation, testing fees, expenses relating to storage, demurrage, unloading, handling of goods or any other costs are borne by the importer.

Assessment agents may after consultation with relevant authorities, destroy those goods, which are condemned after a destination assessment. Any costs of destruction of substandard goods shall be borne by the importer. A non-conformity report shall be issued to the importer or exporter of the goods at the conclusion of the assessment and where the goods are substandard. Condemned goods shall be exported back to their country of origin or destroyed at the cost of the importer by the relevant authorities. Exemptions from the CBCA Programme United Nations Organisations and Diplomatic Missions are exempt from the CBCA Programme.

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. 

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

The importation and exportation of currency into and out of Zimbabwe is governed by the Reserve Bank of Zimbabwe (RBZ) in terms of the Exchange Control Act [Chapter 22:05].

IMPORTATION

The importation of any currency into Zimbabwe by travellers is not restricted. This implies that any person can bring in any amount of currency into Zimbabwe. However, all travellers are encouraged to complete a Customs Declaration Form (Form 47) and declare the currency in their possession at the time of entry.

The processed declaration form maybe used:

·         To support re-export of any balance of currency (for non-residents) at the end of the visit to Zimbabwe should it exceed the allowed export thresholds which is currently two thousand united states dollars or its equivalent in any other currency including Zimbabwean bond notes and coins.

·         For Acquittal of C.D.1 forms in the case of exporters of goods.

·         As proof of the source of funds in some instances where proof is required.

EXPORTATION

The exportation of currency from Zimbabwe is restricted.

Please note that the amount of currency that a person who is about to leave Zimbabwe may possess, without authorisation in the departure lounge of an airport or any other port is a total of USD$2000 or its equivalent.

Ø  By Non-Zimbabwean Residents

Non-Zimbabwean residents who have currencies above allowable threshold may be allowed to export the amount equal to or the balance of declared currencies upon arrival. Any excess currency found in possession of travellers without authority shall be seized and may be forfeited to the State.

Ø  By Zimbabwean Residents

Zimbabwean residents who have currencies above allowable threshold may be allowed to export currency only with the authorization from The Reserve Bank of Zimbabwe. In the event that the traveller does not have such an authorisation, no exportation maybe allowed regardless of the fact the currency was declared upon arrival.

All travellers leaving Zimbabwe are urged to strictly adhere to the limits. Any excess currency found in possession of travellers without authority shall be seized and may be forfeited to the State.

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

We have come to that time of the year again; the festive season when our relatives and friends living abroad come home to visit. Some will bring their vehicles for ease of travelling from one place to another within Zimbabwe. A visitor to Zimbabwe bringing in a foreign registered private vehicle may be issued with a Temporary Import Permit (TIP) by the Zimbabwe Revenue Authority (ZIMRA) upon entry into Zimbabwe?

Who is a visitor?

A visitor is any person who is not resident in Zimbabwe, but travels to Zimbabwe for a period of time specified at the time of their arrival. This includes Zimbabweans working or living in other countries and with valid residence or work permits of those particular countries.

Types of vehicles eligible for Temporary Import Permit (TIP)

Passenger type motor vehicles commonly known as sedans and station wagons.

·         Goods carrying motor vehicles with a gross vehicle weight not exceeding 5 tonnes such as pick-ups and double cabs.

·          Passenger carrying motor vehicles with a seating capacity not exceeding 15 people including the driver.

·         Trailers and caravans pulled by the above vehicles.

Please note that any other vehicles which do not fit the above descriptions, for example a passenger carrying vehicle with seating capacity exceeding 15 people, would require a Commercial Temporary Import Permit (CTIP) covered by a Commercial Vehicle Guarantee obtainable from a Zimbabwean registered clearing agent with the relevant bond.

Documentation to be produced

·          Valid passport of the driver.

·         Vehicle registration book in the name of the driver.

·         Letter of authority from the registered owner if vehicle is not owned by the driver.

·         Temporary exportation document from the Customs authorities in the country from where the visitor is coming.

What are the fees and charges payable?

Please note that there is no charge for issuance of a TIP per se. However, there are other fees that are payable at the point of entry such as third party insurance, carbon tax and road access fees.

·         Third party insurance US$30.00 per month

·         Carbon Tax US$10.00 per month

·         Road Access fees US$10.00 per single entry

Conditions governing TIP

·         The vehicle should be for personal use by the visitor.

·         The driver should undertake to remove the vehicle from Zimbabwe at the expiry of the TIP or at the time they leave Zimbabwe, whichever occurs first.

·         No visitor shall sell, offer, or display for sale, lease, hire, lend, pledge or dispose of the vehicle in any other manner to any resident in Zimbabwe without prior written authority of the Commissioner General of ZIMRA and payment of full duty applicable at the time the vehicle was imported into Zimbabwe.

·         In the event of extended stay of the visitor, the TIP holder should approach the nearest ZIMRA office for extension of the TIP upon payment of carbon tax and insurance.

·         In the case of a breakdown or an accident, the holder of the TIP should report to the nearest ZIMRA office immediately.

Please note: Drivers of the foreign registered vehicles should read and understand the declaration and undertaking at the bottom of the TIP before signing it and ensure all details entered are true and correct.

Any breach of the conditions governing the temporary importation of visitors’ vehicles will render the vehicle liable to seizure.

Beware of touts! Seek the assistance of ZIMRA Officers at all points 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

Goods which are kept in a State Warehouse are ultimately disposed of if they are not collected by the owners within the statutory time frames.

How long are goods kept in a State Warehouse?

Goods which are under a Receipt for Items Held (RIH) are kept for a maximum period of two months (60 Days). Goods which are under Notice of Seizure are kept for a maximum period of three months (90 days). Perishable and inflammable goods are disposed of within the shortest possible time from the date and time of seizure/detention.

How are the goods disposed?

Detained goods are disposed through the following methods:

a)    Destruction for prohibited and expired goods.

b)    Appropriated to the State.

c)    Offhand sale for perishable, dangerous or inflammable goods.

d)    Rummage/Auction sales.

Who can participate in offhand and Rummage/Auction sales?

Any person including the owner of the goods can participate in these sales. Customs officials and their close family members however are prohibited from participating in these sales.

Are licences and permits a requirement when buying from an Offhand and Rummage sale?

If goods are controlled in terms of section 48 of the Customs and Excise Act (Chapter 23:02) the necessary permits and licences must be obtained if such goods are being disposed through rummage and offhand sale.

Can one get a refund if detained goods are disposed through rummage and offhand sale?

In terms of Section 39 (6) of the Customs and Excise Act (Chapter 23:02) if detained goods are sold, the Commissioner shall apply the proceeds to the payment of –

 (a) the duty due and any expenses incurred in connection with the sale;

 (b) any carriage charges due to any carrier;

 (c) any warehouse rent, storage charges, including storage charges due to any carrier, and

porterage charges in that order and shall pay the balance, if any, to the owner of the goods. If the goods cannot be sold for a sum sufficient to pay the duty, rent and charges as aforesaid, they may, by direction of the Commissioner, be destroyed or appropriated to the State without compensation. Compensation of any excess realized from sale of goods does not relate to goods that have been forfeited to the State.

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

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.11

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

Name of  Fiscalisation Suppliers

Contact Details

E-Mail Address

Microwarehouse (Private) Limited

0242 741157/741152

0772 889 269

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Axis Solutions (Private) Limited

0242-744238

0242-745650

0772139226

0772139227

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Rumikon Computers (Private) Limited t/a Matrix Warehouse Computer

0242-302864/307385

/335091/308869

/308381

0772 403 732

0772 235 293

0772 359 561

0772 685 657

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Global Horizons (Private) Limited

0242-777227

0242-777229

0772 272 910

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This email address is being protected from spambots. You need JavaScript enabled to view it.

Document Support Centre (Private) Limited

0242 7840 885/985

0242- 741 874

0772 882 270 0712 041 912

0718 313 610

0773 622 936

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Cortech Solutions

0772 419 731

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Fiscal Revenue Solutions (Aura Group)

0242 498 165

0242 498 170

0242 495 554

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Fiscal Support Services

08677105461/ 08677105462

0242 703360/71 / 251759 / 792306

0775 219 110/ 0735 929 920

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Just IT

+263 719 349 368

+263 772 349 368

+263 732 349 368

+263 0242 495228

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Zimbabwe Revenue Authority (ZIMRA)

0242-795720-40 Ext 3116

Direct Line 707671

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Income Tax Act (Chapter 23:06) Thirteenth Schedule requires an employer to withhold and remit employees tax (PAYE) in accordance with the tax deduction tables as prescribed. The current tax tables are published by ZIMRA annually or periodically as may be necessary and can be downloaded using the link https://www.zimra.co.zw/domestic-taxes/tax-tables

The tax tables make it easier for taxpayers to compute PAYE with examples indicated on each and every tax table.  The following are important as guidelines to pick the specific rates and withhold the correct amounts of PAYE:

• Currency
• Tax period
• Frequency
• Taxable income

Currency

There are separate tax tables for USD and RTGS.  The currency of remuneration determines the tax table to be used.

Tax period

The tables vary from year to year and it is important to pick the correct table for the applicable year of assessment. Furthermore, there may be several tax tables for a single year and it is also important to select the correct period. For example, in 2020 there are tax tables for January to July and tax tables for August to December, again separately for RTGS and USD. This was caused by the fact that the year of assessment beginning on the 1st January 2020, in respect of the taxable income from employment consists of the following two periods:

·         The seven-month period beginning on the 1st January, 2020, and ending on the 31st July, 2020;

·         The five-month period beginning on the 1st August, 2020, and ending on the 31st December, 2020.

Frequency

The tax tables have daily, weekly, fortnightly, monthly and annual categories. The specific category to be used depends on the frequency of remuneration.

Taxable income

The specific bracket to be used under the selected category depends on the employee`s taxable income. It is thus important to accurately compute the taxable income from employment as guided by the relevant legislative provisions.  Once the aforementioned indicators are applied correctly, one can go ahead to follow the examples shown on the right side of each tax table. For illustration purposes, two examples are shown below.

1.    Computation of PAYE for August 2020 for an employee who earns RTGS 25,000.00 monthly

Below is an extract from August- December 2020 RTGS tax tables

Application of the above ZW tax table: The bracket for $25000 is as follows:

PAYE will be (25,000.00*25% - 1,750) which is RTGS $4,500.00

2.    Computation of PAYE for August 2020 for an employee who earns USD 250 weekly

Below is an extract for August- December 2020 USD tax tables

Application of the above USD tax table: The bracket for USD250.00 is as follows:

PAYE will be (250.00*30% - 17.95) which is USD $57.05

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.