Did you know that computers, cell-phones and other selected information and communication products and gadgets can be imported duty free? Customs Duty on the importation of products listed in the table below was scrapped in order to promote the development of the information and communication technology sector.

PRODUCT

TARIFF

CODE

CUSTOMS

DUTY

VAT

Computer (desktop)

8471 5000

free

15%

Laptop/palm top/I-pad

8471 3000

free

15%

Printer/scanner

8471 6090

free

15%

Computer software

8523 4910

free

15%

Braille computers

8471 6010

free

15%

Computer parts and accessories

8473 3000

free

15%

Base stations/ boosters

8517 6100

free

15%

Cell-phone

8517 1210

free

15%

Cordless handset

8517 1100

free

15%

Radar apparatus

8526 1000

free

15%

Aircraft communication or navigation apparatus

8525;8526 and 8527

free

15%

How to clear the goods

Commercials imports have to be cleared on a Bill of Entry Form 21 through a registered clearing agent. If the goods are less than US$1,000 (one thousand Untied States Dollars) they can be cleared on a Form 49 with or without the use of the services of a clearing agent.

 

None merchandise goods imported by private individuals (private imports) attract Import Duty at a flat rate of 40 per cent, except in situations where one elects for the use of the appropriate Customs tariff prior to clearance. Private imports can be cleared on a document used for private clearance (Form 49) without the use of a clearing agent.

Which documents need to be attached to the declaration on clearance?

  • Invoice from the supplier
  • Consignment note/freight statement (where applicable)
  • Export documents from the country of export ( where applicable)
  • Permits/licences from the relevant issuing authorities, for instance POTRAZ (where applicable)
  • Any other relevant documents that may be requested by the Zimbabwe Revenue Authority (ZIMRA)

Please Note:

  • The above list is not exhaustive. Customs Duty rates for other products not listed can be obtained upon request from your nearest ZIMRA office, or can be obtained from the ZIMRA website.
  • Goods have to be properly declared and entered for clearance at the point of entry.
  • VAT is still payable at 15 per cent.

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.