Related documents
Zimbabwe
Customs and Excise Act
Chapter 23:02
- Published in Government Gazette
- Commenced on 1 July 1955
- [This is the version of this document as it was from 31 December 2020 to 30 December 2021.]
- [Note: This version of the Act was revised and consolidated by the Law Development Commission of Zimbabwe]
- [Amended by Money Laundering and Proceeds of Crime Amendment Act, 2018 (Act 12 of 2018) on 20 July 2018]
- [Amended by Finance Act, 2019 (Act 1 of 2019) on 20 February 2019]
- [Amended by Finance (No. 2) Act, 2019 (Act 7 of 2019) on 21 August 2019]
- [Amended by Finance (No. 3) Act, 2019 (Act 13 of 2019) on 31 December 2019]
- [Amended by Finance (No. 2) Act, 2020 (Act 10 of 2020) on 31 December 2020]
Part I – Preliminary
1. Short title
This Act may be cited as the Customs and Excise Act [Chapter 23:02].2. Interpretation
In this Act—“absolute alcohol” means absolute alcohol by volume at a temperature of fifteen degrees Celsius;“agreement” means—(a)a convention, treaty, agreement or other arrangement concluded by the President in terms of section ninety-nine; or(b)those provisions of a convention, treaty, agreement or other arrangement referred to in subsection (2) of section one hundred that are identified by the President in terms of paragraph (b) of that subsection;“aircraft” includes balloons, kites, gliders, airships and flying machines;“anti-dumping duty” means an anti-dumping duty imposed in terms of section ninety;“beer” includes ale, black beer, lager beer, porter, spruce beer and stout;“bill of entry” means a prescribed form on which an entry is made;[definition inserted by Act 18 of 2000](a)a distillate produced solely by the distillation of wine derived from the fermented juice of grapes, by a pot still or similar process, at a strength not exceeding eighty per centum of absolute alcohol; or(b)a mixture of two or more distillates as defined in paragraph (a); or(c)a distillate or mixture of distillates as defined in paragraph (a) or (b) to which has been added wine spirit or rectified spirit and flavouring matter so, however, than the finished product contains not less than twenty per centum of distillate referred to in paragraph (a) calculated as absolute alcohol; or(d)marc brandy;and includes synthetic or imitation brandy which means a potable liquor containing more than one comma seven per centum of absolute alcohol and which purports to have or has the appearance and flavour of brandy but was produced by methods other than those specified in paragraph (a), (b) or (c), and is not marc brandy;“brewer” means a brewer of beer, and includes the proprietor, lessee or possessor of a brewery;“cigar” includes cheroot and cigarillo;“cigarette” means any article made from cigarette tobacco rolled or enveloped in paper or other covering;“cigarette tobacco” means—(a)any tobacco cut into strips less than one millimetre in width and includes any cut tobacco described or offered for sale as tobacco for making into cigarettes;(b)a mixture of any cut tobacco with tobacco as defined in paragraph (a);“commercial goods” means goods which are used mainly for the generation of income or the making of profits;“Commissioner” means—(a)the Commissioner in charge of the department of the Zimbabwe Revenue Authority which is declared in terms of the Revenue Authority Act [Chapter 23:11] to be responsible for assessing, collecting and enforcing the payment of duties in terms of this Act; or(b)the Commissioner-General of the Zimbabwe Revenue Authority, in relation to any function which he has been authorised under the Revenue Authority Act [Chapter 23:11] to exercise;[definition inserted by Act 17 of 1999]“container” means a receptacle which—(a)is fully or partially enclosed so as to constitute a compartment intended for containing goods; and(b)is of a permanent character and strong enough to be suitable for repeated use; and(c)is specially designed to facilitate the carriage of goods by one or more modes of transport; and(d)is designed for ready handling, particularly when being transported from one mode of transport to another mode of transport; and(e)has an internal volume of one cubic metre or more;“container depot” means any premises appointed by the Commissioner in terms of subsection (1) of section nineteen to which containers which contain or may contain uncustomed goods may be removed for entry, storage, detention, unpacking and examination;[definition amended by Act 17 of 1999]“cost”, in relation to the cost, insurance, freight value of any goods, means the ex-factory price of the goods, together with the cost of transport from the place of manufacture to the place of export and all other charges and expenses incidental to placing the goods on board the means of transport by which the goods are removed from the country of exportation;“cost, insurance, freight value”, in relation to any goods, means the total amount of the cost, insurance and freight paid or payable for those goods;“countervailing duty” means a countervailing duty imposed in terms of section ninety-two;“country of exportation”, in relation to imported goods, means the country from which such goods are exported to Zimbabwe, excluding any country through which such goods travel in transit;“crew” includes every person, except the master or pilot, employed in any capacity on any ship, aircraft or vehicle;“currency” includes any bill of exchange, promissory note, traveller’s cheque or letter of credit or any draft or other document issued to obtain currency or credit for an amount of money;“custom house” means a custom house appointed in terms of paragraph (f) of subsection (1) of section fourteen;“customs area” means any place appointed by the Commissioner in terms of subsection (1) of section eighteen for the deposit of uncustomed goods;[definition amended by Act 17 of 1999]“customs aerodrome” means any aerodrome appointed by the Minister in terms of paragraph (d) of subsection (1) of section fourteen;“customs tariff” means the tariff of customs duties imposed in terms of section two hundred and twenty-five, as amended or replaced from time to time in terms of that section;“dealer”, in relation to cigarettes, means any person, including a club, who deals in cigarettes;“Department” means the department of the Zimbabwe Revenue Authority which is declared in terms of the Revenue Authority Act [Chapter 23:11] to be responsible for assessing, collecting and enforcing the payment of duties in terms of this Act;[definition substituted by Act 17 of 1999]“designated opaque beer” means opaque beer which is manufactured by the holder of a commercial brewers permit issued in terms of the Traditional Beer Act [Chapter 14:25];“direct trader input facilities” means computerised facilities enabling an importer, exporter, manufacturer, holder of a licence or clearing agent to record information on the Customs computer system;[definition inserted by Act 18 of 2000]“Director” [definition repealed by Act 17 of 1999]“distiller” means any person who conducts, works or carries on any distillery either by himself or through his agent or servant;“distillery” means any place or premises where any process of distillation whatever of spirits is carried on, or where any process of rectification of spirits is carried on, or where any spirits are manufactured or produced from any substance whatever by any process other than fermentation;“duty”, subject to subsection (4) of section thirty-four, subsection (4) of section thirty-eight, subsection (6) of section thirty-nine, subsection (5) of section forty, subsection (6) of section forty-five, subsection (3) of section forty-six, subsection (1) of section one hundred and eighteen, subsection (2) of section one hundred and ninety-two, subsection (2) of section one hundred and ninety-three, subsection (3) of section two hundred and four and subsection (10) of section two hundred and nine, means any duty leviable under this Act or any other law relating to customs and excise and includes surtax;“duty-paid value”, in relation to any goods or articles, means, subject to section two hundred and six, the value of such goods or articles as determined in terms of section one hundred and eighteen;[definition amended by Act 22 of 2001]“entry” in relation to clearance of goods for importation, warehousing, removal from a warehouse or exportation, means the presentation in accordance with this Act of a correctly completed and signed declaration on a bill of entry in writing and, where direct trader input facilities exist, includes the recording of the required information on the Customs computer system, using procedures approved by the Commissioner, or using a computerised procedure approved by the Commissioner, together with such bills of lading, invoices, price lists and other documents showing the purchase value of the goods together with the freight, insurance and other charges on the goods required to be declared by any provision of this Act;[definition substituted by Act 18 of 2000]“excise tariff” means the tariff of excise duties imposed in terms of section two hundred and twenty-five, as amended or replaced from time to time in terms of that section;“export” means to take goods or cause goods to be taken out of Zimbabwe;“exporter” means any person in Zimbabwe who takes goods or causes goods to be taken out of Zimbabwe, and includes any employee or agent of such person and the owner of such goods as are exported;“feints” means any liquid which, in the course of distillation, redistillation or rectification, is conveyed to—(a)a feints receiver; or(b)a vessel, the use of which as a feints receiver is authorized by or under this Act;“fortified wine” means wine, grape must or concentrated grape must to which spirits other than feints have been added and includes wine to which fortified wine has been added;“free on board” means free on board any ship, aircraft or vehicle;“free on board value”, in relation to—(a)exported goods, means the price of such goods to the purchaser, including all costs, charges and expenses incidental to the sale thereof or to the placing thereof on board the means of transport by which they will be removed from Zimbabwe but excluding any subsequent costs, charges or expenses incurred in connection with the delivery of such goods to their destination;(b)imported goods, means the price of such goods to the importer, including all costs, charges and expenses incidental to the purchase thereof or to the placing thereof on board the means of transport by which they will be removed from the country of exportation but excluding any subsequent costs, charges or expenses incurred in connection with the delivery of such goods to Zimbabwe;“freight”, in relation to the cost, insurance, freight value of any goods, means the cost of transporting the goods from the place of export in the country of exportation to the place of importation in Zimbabwe, and includes all loading, unloading handling and storage charges incurred prior to their arrival in Zimbabwe;“gin” means—(a)a distillate resulting from the redistillation of rectified spirit in the presence of juniper berries with or without the addition of common salt and harmless aromatic or other flavouring matter in a pot or gin still; or(b)a distillate as defined in paragraph (a) compounded with rectified spirit;and includes synthetic or imitation gin which means a potable liquor containing more than one comma seven per centum of absolute alcohol and which purports to have or has the appearance and flavour of gin but was produced by methods other than those specified in paragraph (a) or (b);“goods”, subject to subsection (3) of section twenty-seven, subsection (3) of section forty-eight, subsection (2) of section fifty-five, subsection (4) of section sixty-one, subsection (2) of section one hundred and seventy-three, subsection (2) of section one hundred and eighty-seven, subsection (2) of section one hundred and ninety-three and subsection (10) of section two hundred and nine, including all wares, articles, merchandise, animals, matter, baggage, stores or things;“honey beer” means any potable liquid containing more than one comma seven per centum but not more than seven comma four per centum of absolute alcohol which is derived by the fermentation of a mixture of honey and water;“import” means to bring goods or cause goods to be brought into Zimbabwe;“importer”, in relation to goods, includes any owner of or other person possessed of or beneficially interested in any goods at any time before entry of the same has been made and the requirements of this Act fulfilled;[definition amended by Act 18 of 2000]“insurance”, in relation to the cost, insurance, freight value of any goods, means any costs, charges and expenses of or associated with the insurance of the goods from the place of export in the country of exportation to the place of importation in Zimbabwe;“Lake Kariba” means the body of water formed by the construction of the Kariba Dam; “landing”, in relation to goods, includes the discharging of goods from a pipeline;“leaf tobacco” means the cured leaves of the tobacco plant;“licence”, in relation to the manufacture of goods liable to excise duty or surtax, means a licence issued in terms of section one hundred and twenty-eight;“licensed premises” means any premises in respect of which a licence is issued in terms of section one hundred and twenty-eight and includes any building situate outside the immediate precincts of any such premises which is used, with the approval of the Commissioner, in conjunction with those premises for reducing, bottling or the disposal of spirits distilled within Zimbabwe;[definition amended by Act 17 of 1999]“loading”, in relation to goods, includes the pumping or insertion of goods into a pipeline;“low-wines” means spirits of first extraction by a single still and conveyed into a low-wines receiver;“manufacture”, in relation to—(a)goods liable to excise duty or surtax other than—(i)motor spirit; and(ii)imported goods;includes the mixing, brewing, distilling or production of goods liable to excise duty or surtax; or(b)motor spirit liable to excise duty or surtax, other than imported motor spirit, includes the production of motor spirit by the mixing, blending, distilling or refining of any materials (excluding a motor spirit or such materials as may be prescribed);“manufactured tobacco”, in relation to tobacco liable to excise duty or surtax, other than surtax on imported goods, means—(a)leaf tobacco which has been subjected to any process of manufacture including cutting, grinding, crushing, rolling, breaking, tearing or rubbing; and(b)manufactured or partially manufactured tobacco which is subjected to any further process of manufacture including cutting, grinding, crushing, rolling, breaking, tearing or rubbing;but does not include leaf tobacco which has been subjected only to any process or treatment known in the usage of the trade as butting, thrashing or stripping;“manufacturer”, in relation to—(a)goods liable to excise duty or surtax other than—(i)motor spirit; and(ii)imported goods;includes any person who is required to be licensed in terms of section one hundred and twenty-eight and any person who mixes, brews, distils or produces goods liable to excise duty or surtax or who employs others to do so on his account; or(b)motor spirit liable to excise duty or surtax, other than imported motor spirit, includes any person who is required to be licensed in terms of section one hundred and twenty-eight and any person who produces motor spirit, liable to excise duty or surtax, by the mixing, blending, distilling or refining of any materials (excluding a motor spirit or such materials as may be prescribed) or who employs others to do so on his account;“mass” means—(a)in relation to tobacco, the net mass of such tobacco plus the mass of the moisture and other substances contained therein at the time of manufacture; and(b)in relation to cigarettes, the mass of the cigarettes as a whole including the mass of the tobacco, the paper or other wrapping material and the tipping material, if any;“master”, in relation to any ship or vehicle, means any person, other than the pilot of a ship, having charge of such ship or vehicle;“methylate” includes any prescribed method of denaturation;“Minister” means the Minister of Finance or any other Minister to whom the President may, from time to time, assign the administration of this Act;“neutral spirit” means a spirit derived from the fermentation of carbohydrate materials and rectified at a strength of not less than ninety-four comma eight per centum of absolute alcohol,“officer”—(a)means an officer of the department of the Zimbabwe Revenue Authority which is declared in terms of the Revenue Authority Act [Chapter 23:11] to be responsible for assessing, collecting and enforcing the payment of duties in terms of this Act;[definition substituted by Act 17 of 1999](b)includes a person exercising the powers or performing the duties of an officer conferred or imposed upon him in terms of subsection (4) of section three;“opaque beer”, means any potable opaque liquid containing more than one comma seven per centum of absolute alcohol which—(a)is derived by the fermentation of a mash of cereal grain or vegetables or of grain or vegetable products, with or without the addition of sucrose; and(b)contains the mash or a residue of the mash from which it is derived;“open stock” means any goods which have been released within Zimbabwe after the requirements of this Act have been satisfied;“operator”, in relation to a pipeline, includes any person responsible for the management thereof or for the pumping or insertion of goods into or the discharge of goods from the pipeline;“package” means any container, wrapping or outer-cover and its contents, or any bundle or single piece where the goods are not packed;“pilot”, in relation to any aircraft, means any person having charge of such aircraft;“pipe tobacco” means any manufactured tobacco including tobacco in the form of cake, plug or stick but not including cigars, cigarette tobacco, roll tobacco, snuff or tobacco processed for any purpose other than chewing or smoking;“place of importation”, in relation to—(a)goods other than goods imported by post, means—(i)where the goods are imported by ship, the ship’s first port of call in Zimbabwe;(ii)where the goods are imported by aircraft, the place where the aircraft makes its first landing in Zimbabwe;(iii)where goods are imported by road or rail transport, the place where the goods cross the borders of Zimbabwe;(iv)where the goods are imported by pipeline, the place where the goods pass through the first metered point on the pipeline within Zimbabwe;(b)goods imported by post, means the post office in Zimbabwe where duty payable on the goods is assessed;“port” means any place appointed by the Minister in terms of paragraph (a) of subsection (1) or paragraph (a) of subsection (2) of section fourteen and any customs aerodrome, whether within a port or not, shall be deemed to be a port for aircraft;“potable” means suitable for consumption as an alcoholic beverage;“premises” means any building or place whatsoever;“proper officer” means, in respect of any port or matter the officer designated by rule or regulation or by the Commissioner to be the proper officer at that port or in that matter;[definition amended by Act 17 of 1999]“provisional anti-dumping charge” means a provisional anti-dumping charge imposed in terms of section ninety-one;“record” includes any device or medium whereon or wherein information is recorded;“rectified spirit” means a spirit derived from the fermentation of carbohydrate material and rectified at a strength of not less than ninety-five per centum of absolute alcohol;“revenue lock” or “revenue rod” means any lock or rod s the case may be, affixed by an officer to any premises, other storage places or goods, for the protection of the revenue;“roll tobacco” means—(a)leaf tobacco which is grown in Zimbabwe and is twisted and put up for sale in the form of a roll, which is commonly known in Zimbabwe as roll tobacco;(b)tobacco grown in Zimbabwe and made up into balls and commonly known as inyoka tobacco;“rum” means—(a)a distillate resulting from the distillation of the fermented juice of sugar cane or its by-products at a strength not exceeding eighty-two comma eight per centum of absolute alcohol; or(b)a mixture of two or more distillates as defined in paragraph (a); or(c)a distillate or mixture of distillates as defined in paragraph (a) or (b) compounded with rectified spirit derived from sugar cane or its by-products so, however, that the finished product contains not less than twenty per centum of distillate referred to in paragraph (a) calculated at absolute alcohol;and includes synthetic or imitation rum which means a potable liquor containing more than one comma seven per centum of absolute alcohol and which purports to have or has the appearance and flavour of rum but was produced by methods other than those specified in paragraph (a), (b) or (c);“sealable goods” means—(a)tobacco, cigars, cigarettes and any other preparations of tobacco or substitutes therefor;(b)wet goods;(c)opium and preparations of opium in any form;(d)cocaine, preparations of cocaine and other habit-forming drugs;(e)articles brought or intended as gifts for, or for sale to or for exchange with, any person;(f)all goods liable to excise duty or surtax and on which duty has not been paid, shipped at a place in Zimbabwe as ship’s or aircraft stores;(g)any other goods which may from time to time be declared by rule or regulation to be sealable goods;“ship” includes any ship, vessel or boat of any kind whatsoever, whether propelled by steam or otherwise or towed;“smuggling” means any importation, introduction or exportation or attempted importation, introduction or exportation of goods with intent to defraud the State or to evade any prohibition of, restriction on or regulation as to, the importation, introduction or exportation of any goods required to be accounted for under this Act, and “smuggle” and “smuggled goods” have corresponding meanings;“spirits” means—(a)ethyl alcohol; and(b)feints; and(c)potable liquid containing more than one comma seven per centum of absolute alcohol obtained by any process other than fermentation;but does not include a fermented potable liquid which has been fortified by the addition of spirits;“stamp label” means any piece of paper or other material, having thereon the stamp, mark or impression of any die, plate or other instrument, made or used under this Act for the purpose of denoting any duty;“State warehouse” means any premises appointed by the Commissioner in terms of section two hundred and thirty-two;[definition amended by Act 17 of 1999]“still” includes any part of a still and any distilling apparatus whatever;“surtax tariff” means the surtax tariff imposed in terms of section two hundred and twenty-five, as amended or replaced from time to time in terms of that section;“tobacco refuse” means scrap tobacco, tobacco waste, tobacco clippings or stems or deposits of tobacco resulting from any processing or handling of leaf tobacco;“transit shed” means any premises appointed by the Commissioner in terms of subsection (1) of section eighteen for the deposit of uncustomed goods;[definition amended by Act 17 of 1999]“uncustomed goods” means goods liable to duty on which the full duties have not been paid, and any goods, whether liable to duty or not, which, being required to be accounted for in terms of this Act, have not been so accounted for;“vehicle” means any train, motor car, van, lorry, cart or other conveyance of any kind, except a ship or aircraft, and includes fittings, furnishings and equipment thereof and also animals and their harness and tackle;“visitor” means a traveller who is not resident in Zimbabwe;“warehouse” means a warehouse, bonded and licensed in terms of section sixty-eight, in which goods may be lodged, kept and secured without the payment of duty or until the requirements of this Act have been satisfied, and includes any store, house, shed, yard or other place in which goods are so lodged;“wash” means the liquid from any substance prepared for distillation after fermentation has commenced;“weight” means—(a)in relation to tobacco, the net weight of such tobacco plus the weight of the moisture and other substances contained therein at the time of manufacture; and(b)in relation to cigarettes, the weight of the cigarettes as a whole including the weight of the tobacco, the paper or other wrapping material and the tipping material, if any;“wet goods” means potable liquid of any description containing more than one comma seven per centum of absolute alcohol, other than honey beer;“wine”—(a)means any potable liquid derived by the fermentation of the juices of fruit or vegetables or fruit or vegetable products; and(b)includes fortified wine;but does not include opaque beer, cider or perry;“wort” means any liquid or substance containing saccharine matter before fermentation has commenced.“Zimbabwe Revenue Authority” means the Zimbabwe Revenue Authority established by section 3 of the Revenue Authority Act [Chapter 23:11].[definition inserted by Act 17 of 1999]3. Commissioner of Customs and Excise
4. ***
[section repealed Act 17 of 1999]Part II – Powers of officers
5. Stationing of officers on ships or trains
The Commissioner, or the proper officer at any port or place in Zimbabwe, may station any officer on any ship or train while such ship or train is within the limits of that port or place, and the master of any ship and the person in charge or control of any train upon which an officer is so stationed shall provide for such officer such accommodation and board as the Commissioner may reasonably require.[section amended by Act 17 of 1999]6. Officers to travel free when on duty
Any officer, when travelling on any duty connected with the administration of this Act in any ship or train, shall be entitled to travel free of charge as a passenger of such class as the Commissioner may direct.[section amended by Act 17 of 1999]7. Powers of officers in relation to ships, aircraft or vehicles
8. Sealing of goods on ships, aircraft or vehicles
9. General powers of officers
10. Taking of samples
An officer may at any time take, without payment, samples of any goods for examination or for ascertaining the duties payable thereon or for such other purpose as the Commissioner may consider necessary, and such samples shall be dealt with and accounted for in such manner as the Commissioner may direct:Provided that any sample so taken shall, whenever possible, be returned to the owner of the goods.[subsection amended by Act 17 of 1999]11. Opening of packages
12. Opening of postal articles
13. Arrest of offenders by proper officers
If a proper officer has reasonable grounds for suspecting that any person has contravened any provision of this Act, such proper officer may—Part III – Importation of goods
14. Ports of entry and routes
15. Establishment of customs barriers
16. Prohibition of importation or exportation except through appointed ports or by defined routes
17. Appointment of landing, loading and examination places
18. Appointment of transit sheds and customs areas and licensing of other places
19. Appointment of container depots
20. Appointment of private railway sidings
21. Uncustomed goods not to be removed
22. Entrance and exit to or from customs areas
23. Vehicles entering or leaving customs areas
24. Submission of train manifests, etc to proper officer
[heading substituted by Act 10 of 2009]25. Postmaster-General to report goods imported by post
The Postmaster-General shall report by means of a manifest or in any other approved manner, all goods or parcels that arrive by post from outside Zimbabwe and shall produce them to an officer for examination.26. Person in charge of vehicle to report goods in his or her charge
27. Persons to report goods in their possession
28. Report of aircraft
29. Report of arrival of ships
30. Report or production of documents may be dispensed with by Commissioner
When a ship arrives at one port in Zimbabwe and proceeds to another port or other ports in Zimbabwe, the Commissioner may, subject to such rules and under such conditions as he may prescribe, dispense with the report mentioned in section twenty-nine and with the production of the manifest or bills of lading at any port other than the first port.[section amended by Act 17 of 1999]31. Report by operator of pipeline
The nature and quantities of goods imported or exported through a pipeline shall be recorded and reported by the operator of the pipeline in such manner as the Commissioner may direct, and for the purpose of keeping such record and making such report the operator shall, at his own expense, provide such apparatus and appliances as the Commissioner may specify.[section amended by Act 17 of 1999]32. Report may be amended
If a report required in terms of section twenty-six, twenty-eight, twenty-nine or thirty-one is found to be in any way incomplete or incorrect, the proper officer may, if he is satisfied that there was no fraudulent intention, permit the report to be amended by the person who made it.33. Cargo may remain on board ship or aircraft
With the permission of and under conditions imposed by the proper officer at any port or customs aerodrome, the master of a ship or the pilot of an aircraft may retain on board cargo consigned to that port or aerodrome or may land at that port or aerodrome cargo not consigned thereto.34. Liability for duty
35. Master, pilot or pipeline operator may appoint agent
Notwithstanding anything to the contrary contained in sections twenty-six, twenty-eight, twenty-nine, thirty-one, fifty-one and fifty-two, the master of a ship, the person in charge of any vehicle other than a railway train, the pilot of an aircraft or the operator of a pipeline, instead of himself performing any act, including the answering of questions, required by or under any of those sections to be performed by him, may, at his own risk., appoint an agent to perform any such act, and any such act performed by such agent shall in all respects and for all purposes be deemed to be the act of the master, person in charge, pilot or operator, as the case may be, so, however, that the personal attendance of the master, person in charge, pilot or operator may be demanded at any time by the proper officer.36. Goods deemed to have been imported
All goods reported under this Part or shown on the bill of lading, manifest, consignment note, waybill or other document as having been consigned to Zimbabwe shall be deemed to have been imported unless it is proved to the satisfaction of the Commissioner that they were not imported.[section amended by Act 17 of 1999]37. Time of importation
38. No importation without entry
39. Entry of goods to be made
40. Entry of imported goods
41. Embargo and examination of goods still under customs control
42. Commissioner may require certain declarations and certificates
For the purposes of ascertaining the value and origin of any imported goods, the Commissioner may require the importer to produce—43. Entry after sight
44. Particulars of goods in entry
45. Form or label affixed to parcels imported through the post
46. Entry of goods imported as freight in aircraft
47. Goods prohibited from importation
48. Restricted importations
49. Wreck
49A. Registration of imported vehicles
Imported vehicles shall be registered for the purposes of the Vehicle Registration and Licensing Act [Chapter 13.14] at the time entry is made in terms of section forty—49B. Application for registration of locally assembled and re-built vehicles
Application for registration of a locally assembled or re-built vehicle for purposes of the Vehicle Registration and Licensing Act [Chapter 13.14] shall be made to the Commissioner, submitting the following and such other information as the Commissioner may require—49C. Allocation of registration mark and number and issue of registration book
The Commissioner shall, if he is satisfied that all the provisions of the Act have been met, register the vehicle and—49D. Zimbabwe Revenue Authority to discharge vehicle registration functions at ports of entry
Part IV – Coasting trade
50. Coasting trade
51. Report to be delivered before departure of ship
Except in such circumstances as the Commissioner may permit, before any coasting ship departs from the port or place where it was loaded, the master shall sign a report in the prescribed form containing the prescribed particulars and shall deliver it to the proper officer, who shall sign and return it to the master, and such report shall be the clearance for the goods mentioned therein and for the ship for the voyage.[section amended by Act 17 of 1999]52. Report to be delivered before goods are landed
Within twenty-four hours or within such further time as the Commissioner may under special circumstances permit after the arrival of any coasting ship at a port or place of discharge, and before any goods are discharged, the report required in terms of section fifty-one shall be delivered to the proper officer who shall note thereon the date of delivery. The report shall be returned to the master by the proper officer at each intermediate port named in the report, and retained by the proper officer at the last port so named.[section amended by Act 17 of 1999]53. Payment of wharfage and other fees
The responsibility for payment of fees and charges due to the State in respect of lighterage, wharfage or handling of goods conveyed by coasting ship shall lie upon the consignor for all such fees and charges incurred at the port of lading and upon the consignee for all such fees and charges incurred at the port of discharge.Part V – Exportation of goods
54. Exporter to deliver customs documents and produce goods
54A. Person in charge of vehicle to report goods in his charge before leaving Zimbabwe
Before any vehicle departs from Zimbabwe, whether carrying goods or not, the person in charge of the vehicle shall, upon arrival at the port from which the vehicle is to depart from Zimbabwe, make a full report to an officer in such manner as the officer may require or as maybe prescribed, concerning the vehicle and any goods in his possession or charge, and the destination of the goods.[section inserted by Act 13 of 1996]55. Exportation of goods
56. Exportation of goods overland
No person in charge of a vehicle used in the exportation of goods overland shall remove such vehicle beyond the borders of Zimbabwe without the permission of an officer and under such conditions as the Commissioner may specify. The Commissioner may, in his discretion, grant a general permission to any such person.[section amended by Act 17 of 1999]57. Outward clearance of ships
58. Outward clearance of aircraft
59. Master, pilot or operator may appoint agent
The master of any ship, the person in charge of any vehicle other than a railway train, the pilot of any aircraft or the operator of any pipeline may, instead of himself performing any act, including the answering of questions, required by or under this Part to be performed by him, appoint an agent on his behalf and at his risk to perform any such act, and any such act performed by such agent shall in all respects and for all purposes be deemed to be the act of the master, person in charge, pilot or operator, as the case may be, so however, that the personal attendance of the master, person in charge, pilot or operator may be demanded at any time by the proper officer at any port.60. Time of exportation of goods
61. Restriction of exportation
Part VI – Export processing zones
62. Interpretation in Part VI
In this Part—“customs territory” means any part of Zimbabwe that is not within an export processing zone;“export processing zone” means any part of Zimbabwe declared to be an export processing zone in terms of the Export Processing Zones Act [Chapter 14:09];“Export Processing Zone Authority” means the Zimbabwe Export Processing Zone Authority established in terms of the Export Processing Zones Act [Chapter 14:09].63. Goods imported into export processing zones exempt from duty
Goods imported into an export processing zone shall not be subject to duty:Provided that such goods are not consumed within the customs territory.64. Facilities, etc., to be provided by Export Processing Zones Authority
The Export Processing Zone Authority shall—65. Goods deemed to be exported and imported
For the purposes of this Act—66. Goods manufactured in export processing zones
67. Removal of goods from export processing zones
Goods in an export processing zone may—Part VII – Warehousing of goods
68. Bonded warehouses
69. General bond of proprietor or occupier of bonded warehouse
70. Storing of goods in warehouse without payment of duty
71. Removal of goods from warehouse
72. Bonded goods as stores for aircraft or ships
73. Bonded goods sold from a duty-free shop
74. Clearance in terms of bond
Subject to section seventy-seven and to the allowances made under subsection (4) of section seventy-one, all goods warehoused or re-warehoused shall be duly cleared for consumption, export or removal in bond according to the conditions of the bond under which such goods were warehoused or re-warehoused.75. Liability of goods to duty at date of entry for consumption
All goods whatsoever which have been deposited in terms of this Act in any warehouse or place of security under lawful authority without payment of duty upon the first importation thereof shall, upon being entered for consumption, be subject to such rate of duty as may be in force at the time of their being entered for consumption.76. When warehoused goods must be cleared
77. Sorting, repacking or destroying goods under customs authority
78. Transfer of ownership of goods warehoused
The owner of any goods warehoused may transfer such ownership to any other person who may lawfully own the said goods, but the Commissioner may refuse to recognize any such transfer of ownership unless notice thereof in writing has been given to him by the owner prior to the transfer.[section amended by Act 17 of 1999]79. Warehouses may be locked by officer
An officer may cause any bonded warehouse to be locked with a customs lock for so long as he deems fit, and no person shall during such period remove or break such lock or enter such warehouse or duty-free shop or remove any goods therefrom without the permission of the officer.80. Taking stock and duty on deficiencies
An officer may at any time take stock of the goods in any bonded warehouse or duty-free shop and duty shall be paid upon deficiencies in terms of subsection (4) of section seventy-one.81. Sampling of warehoused goods
82. Remittal of duty on certain warehoused goods which are destroyed, etc.
83. Removal of goods in bond to any other port of entry or any other territory
84. Responsibility for goods placed in bonded warehouse
The State shall in no case be liable for any loss or damage of whatsoever nature to any goods lodged in any warehouse appointed or licensed in terms of this Part or through wrong delivery of such goods.Part VIII – Ordinary duties, anti-dumping duties and countervailing duties
85. Interpretation in Part VIII
86. Customs duties
Subject to section ninety-eight, there shall be charged, levied, collected and paid in respect of goods which are imported customs duties at the appropriate rates provided in the customs tariff.87. Classification of goods for customs purposes
88. Determination of origin of manufactured goods
For the purposes of this Act, the country of origin of any manufactured goods shall be the country in which the last process of manufacture has been performed.89. Specified country content of goods subject to lower rates of duty than in customs tariff
90. Anti-dumping duties
91. Provisional anti-dumping charge
92. Countervailing duties
93. General provisions regarding anti-dumping and countervailing duties
94. Confirmation of anti-dumping duty, provisional anti-dumping charge or countervailing duty
95. Excise duties
There shall be charged, levied, collected and paid in respect of goods which are manufactured or produced within Zimbabwe, excise duties at the appropriate rates provided in the excise tariff.96. Classification of goods for excise purposes
97. Surtax
There shall be charged, levied, collected and paid in respect of goods which are imported into or manufactured or produced within Zimbabwe, surtax at the appropriate rate provided in the surtax tariff.98. Duties shall be subject to certain provisions
The duties imposed under this Act shall be subject to all the provisions of this Act relating to agreements, suspensions, rebates, refunds, drawbacks or remissions of duty, or to the warehousing of goods.Part XA – Application of information technology to customs processes
[Part XA inserted by Act 12 of 2006]98A. Interpretation in Part XA
In this Part—“access”, means gaining entry into, instructing or communicating with the logical, arithmetical or memory function resources of a computer, computer system or computer network;“affixing a digital signature”, in relation to an electronic record or communication, means authenticating the electronic record or communication by means of a digital signature;“computer” means any electronic, magnetic, optical or other high speed data processing device or system which performs logical, arithmetic and memory functions by manipulation of electronic, magnetic or optical impulses and includes all input, output, processing, storage, computer software or communication facilities which are connected or related to the computer in a computer system or a computer network;“computer network” means the interconnection of one or more computers through—(a)the use of satellite, microwave, terrestrial line or other communication media; and(b)terminals or a complex consisting of two or more interconnected computers whether or not the interconnection is continuously maintained;“computer system”, means a device or collection of devices, including input and output devices capable of being used with external files, which contain computer programmes, electronic instructions and input and output data, and that performs logic, arithmetical, data storage and retrieval, communication control and other functions;“digital signature” means an electronic signature created by computer that is intended by the registered user using it and by the Commissioner accepting it to have the same effect as a manual signature, and which complies with the requirements for acceptance as a digital signature specified in subsection (1) of section ninety-eight F.“electronic data” means any information, knowledge, fact, concept or instruction stored internally in the memory of the computer or represented in any form (including computer printouts, magnetic optical storage media, punched cards or punched tapes) that is being or has been prepared in a formalised manner and is intended to be or is being or has been processed in a computer system or network;“electronic record or communication” means electronic data that is recorded, received or sent in an electronic form or in microfilm or computer-generated microfiche;“intermediary”, with respect to any particular electronic communication, means any person who on behalf of another person receives, stores or transmits that communication or provides any service with respect to that communication;“Internet” has the meaning given to that word by the Postal and Telecommunications Act [Chapter 12:05];“originator”, means a person who sends, generates, stores or transmits any electronic communication to be sent, generated, stored or transmitted to any other person, but does not include an intermediary;“registered user” means a person registered in terms of section ninety-eight E;“user agreement”, means the agreement between the registered user and the Commissioner referred to in section ninety-eight D.98B. Use of electronic data generally as evidence
98C. Establishment of computer systems for customs processing purposes
98D. User agreements
98E. Registration of registered users and suspension or cancellation of registration
98F. Digital signatures
98G. Production and retention of documents
Where any provision of this Act prescribes or requires that documents, records, information or the like should be retained for a specific period, that requirement shall be deemed to have been satisfied by a registered user if such documents, records, information or the like are so retained in electronic form that—98H. Sending and receipt of electronic communications
98I. Obligations, indemnities and presumptions with respect to digital signatures
98J. Alternatives to electronic communication in certain cases
98K. Unlawful uses of computer systems
Part IX – Agreements
99. President may enter into customs agreements
100. Agreements to be published
101. President may make regulations to give effect to agreements
The President may make regulations in order to give effect to any agreement.102. Provisions of agreements and regulations to prevail when inconsistent with this Act or any other law
103. President may suspend, rebate or remit duties payable under agreement
Any suspension, rebate or remission of duty granted in terms of section one hundred and twenty in respect of any duty in the customs tariff or surtax tariff may be extended in whole or in part by the President, by notice in the Gazette, to any corresponding special rate of duty which may be applicable under an agreement to goods grown, produced or manufactured in any particular country. Such suspensions, rebates or remissions of duty may in like manner be amended or repealed.Part X – Value for duty purposes
104. Interpretation in Part X
105. Value for duty purposes
106. Transaction value: primary method of valuation
107. Transaction value of identical goods: first alternative method
108. Transaction value of similar goods: second alternative method
109. Deductive value: third alternative method
110. Computed value: fourth alternative method
111. Fall-back method of valuation: final alternative method
111A. Method of valuation in cases where truth of accuracy of importer’s statement is in doubt
If the Commissioner or proper officer has reason to doubt the truth or accuracy of any statement made by the importer of any goods for the purposes of determining the transaction value of the goods in terms of section one hundred and six—112. Valuation of goods imported privately
113. Adjustments to be made in calculating value for duty purposes of imported goods
114. Bill of entry or release of goods not to constitute valuation
Neither the acceptance by an officer of a bill of entry stating the value of any imported goods nor the release by an officer of any imported goods following the presentation of such a bill of entry shall constitute a determination of the value of such goods for the purposes of this Part.115. Payment of duty in foreign currency
115A. Rates of exchange: conversion of foreign currency
116. Value for purpose of excise duty and surtax on goods locally manufactured
117. Value of exported goods
The value for customs purposes of any exported goods shall be—118. Duty-paid value
119. Appeals against valuation of goods
Part XI – Rebates, refunds and remissions of duty
120. Suspension, drawback, rebate, remission or refund of duty
121. Claims for exemption; burden of proof on claimant
When any claim is made for exemption from or drawback, rebate, refund or remission of any duty, fee or charge in accordance with this Act, the burden of proof shall lie upon the claimant to show that he is entitled to such exemption, drawback, rebate, refund or remission.122. Goods for President to be exempt from duty
A rebate, remission or refund of any duty shall be granted on goods imported into or acquired from duty paid stocks or stocks in bond within Zimbabwe for the use of the President.123. Certain goods for former President to be exempt from duty
Subject to such terms and conditions as may be prescribed, a rebate, remission or refund of any duty shall be granted on such goods as may be prescribed which are imported into or acquired from duty paid stocks or stocks in bond within Zimbabwe for the use of any former President who is in receipt of a pension in terms of the Presidential Pension and Retirement Benefits Act [Chapter 2:05].124. Temporary imports free of duty
The Commissioner may, under such conditions as he thinks fit, permit the temporary importation of goods without payment of duty thereon on importation for the purpose of being repaired or for any other purpose approved by him, and may finally remit the duties ordinarily payable on such goods if they are exported from Zimbabwe within a period fixed by him, which period shall not exceed twelve months, upon proof to his satisfaction of such export.[section amended by Act 17 of 1999]125. Refunds generally
126. Remission of duty upon loss or destruction of goods
If the Commissioner is satisfied that—Part XII – Excise and surtax management
127. Liability for excise duty or surtax
(a1)In this section, “alcoholic beverages”, means the goods classified in tariff headings 2203, 2204, 2205, 2206 and 2208 of the customs tariff.[subsection inserted by Act 3 of 2009]128. Licence to manufacture or produce goods liable to excise or surtax
129. Applications for licences: information to be supplied by applicant, etc.
130. Stills kept or used otherwise than for manufacture of spirits
131. Exemption from licensing requirements and from payment of duty in certain circumstances
132. Power of Commissioner to authorize manufacture of certain goods for experimental purposes
133. Refusal of licence
The Commissioner shall have a discretion to refuse any application for a new licence, and the applicant shall have the right of appeal against such refusal to the President whose decision shall be final.[section amended by Act 17 of 1999]134. Refusal and cancellation of licences when offences have been committed
135. Suspension of licence
136. Licensee to enter into bond
137. Conditions to grant of licence
138. Transfer of licence
A licence may be transferred by the Commissioner to an approved successor of the licence holder carrying on the business upon the same premises.[section amended by Act 17 of 1999]139. Change of premises
If the holder of a licence obtains the permission of the Commissioner to remove his business to other premises, approved as hereinbefore provided, such change of premises may be noted by the Commissioner on the licence, and such licence shall thereafter apply to the new premises.[section amended by Act 17 of 1999]140. Name of licensee to be exhibited on premises
Every holder of a licence shall have his name securely affixed in a conspicuous place on the outside of the licensed premises in legible letters of at least fifty millimetres in height.141. No other business to be carried on licensed premises
Unless he has obtained the written permission of the Commissioner to do so, no manufacturer shall carry on any business on premises licensed in terms of section one hundred and twenty-eight other than the business for which the licence was issued.[section amended by Act 17 of 1999]141A. Premises may be locked by officer
An officer may cause any licensed premises to be locked with customs locks for so long as he deems fit, and no person shall during such period remove or break such lock or enter such promises or remove any goods therefrom without the permission of the officer.[section inserted by Act 18 of 2000]142. Books to be kept and returns to be rendered by persons engaged in manufacture of commodities liable to excise duty or surtax
143. Books to be kept on licensed premises
Every manufacturer of goods liable to excise duty or surtax shall keep such book as is required by section one hundred and forty-two on his premises at all times accessible to an officer for his inspection, shall allow such officer at any time to inspect it or to make notes therefrom or to remove it if he considers it necessary to do so and shall allow him to enter any part of the premises and take account of the materials used or to be used in the manufacture of such goods.144. Submission of bill of entry when payment of excise duty or surtax is made
145. Duty to be paid on surplus stock
When a surplus is found on licensed premises in the stock of goods liable to duty, the manufacturer shall forthwith pay duty on so much of the surplus as is not accounted for to the satisfaction of the Commissioner.[section amended by Act 17 of 1999]146. Duty to be paid in respect of deficiency in stock, etc.
147. Entry and search of premises
148. Where processes in licensed premises are to be carried out and goods kept
149. Supervision of operations
150. Tables for calculating quantities of goods liable to excise duty or surtax
For the purpose of calculating the full quantity of goods liable to excise duty or surtax which have been produced on any licensed premises, tables may be prescribed showing the quantity of such goods which shall be deemed to have been produced from a given quantity of material, or the quantity of fully manufactured goods which shall be deemed to have been produced from a given quantity of partly manufactured goods.151. Obligations of manufacturers of goods liable to excise duty or surtax
152. Licensee to provide storerooms, plugs, taps, etc.
153. Damage to locks, pipes, safes, etc.
154. Erection of safes, receivers and requisites in connection therewith
155. Vats and butts
156. Ascertaining capacity of vats, etc.
The capacity of all receivers, fixed vats or butts and of movable casks in a distillery shall be ascertained in such manner as shall be specified by the Commissioner, and all the weights and appliances necessary for that purpose shall be supplied by the distiller.[section amended by Act 17 of 1999]157. Strength to be as denoted by hydrometer
All spirits shall be deemed to be of the strength denoted by a hydrometer as approved and supplied by the Commissioner and as ascertained by an officer.[section amended by Act 17 of 1999]158. Spirits store
159. Receipt into spirits store
160. Storing of manufactured wines
161. Removal of and securing of duty on spirits or wines
No spirits shall be removed from a spirits store and no wine shall be removed from a wine store until an officer has re-gauged every vessel of spirits or wine to be removed and until the duty thereon has been secured to the satisfaction of the Commissioner.[section amended by Act 17 of 1999]162. Opening of store in absence of officer
If a distiller or a manufacturer of wine or any person employed by a distiller or manufacturer of wine opens or connives at the opening of the locks or doors of a spirits store or a wine store except in the presence of an officer, or removes any spirits or wine except as provided by law, or by any contrivance or device removes or conceals any spirits or wine, either before or after they are stored, he shall be guilty of an offence and liable to—163. Officer to take stock
164. Temporary exemption of manufacturers of wine from fruit grown in Zimbabwe and manufacturers of opaque beer
165. Prohibitions in respect of brewing
166. Prohibitions in respect of worts, wash, low-wines, etc.
167. Spirits, worts, etc., illicitly kept
If any worts or wash, low-wines, feints or spirits are found in any unauthorized part of any licensed premises, or in any vessels other than those duly marked and provided for their reception, or in any premises or place not authorized for their reception, they shall be liable to forfeiture and any person responsible for placing such articles in any unauthorized place, premises or vessels shall be guilty of an offence and liable to a fine not exceeding level five or to imprisonment for a period not exceeding six months or to both such fine and such imprisonment.[subsection amended by Act 22 of 2001]168. Removing or selling tobacco in respect of which any provision of this Act has been contravened to be an offence
Any person who—169. Restriction of weight of cigarettes which may be manufactured
No person shall manufacture for sale within Zimbabwe any cigarettes which have a weight of more than two kilograms per thousand cigarettes.170. Removal of goods liable to excise duty or surtax
Any person who removes or assists in, permits or connives at the removal of any goods liable to excise duty or surtax from the premises of a manufacturer, except in accordance with the prescribed procedure, shall be guilty of an offence and liable to a fine not exceeding level seven or to imprisonment for a period not exceeding one year or to both such fine and such imprisonment.[subsection amended by Act 22 of 2001]171. Procedure on cessation of manufacture of goods liable to excise duty or surtax
172. Loss of goods liable to excise duty or surtax in warehouses
No action shall lie against the State or any person in its employment in respect of the loss of or damage to spirits or other goods liable to excise duty or surtax while stored in a receiver, spirits store or warehouse, or in respect of any incorrect or improper delivery therefrom or thereto.Part XIIA – Special excise duty on sales of second-hand vehicles
[Part inserted by Act 8 of 2005]172A. Interpretation in Part XIIA
In this Part—“Charging Act” means the Finance Act [Chapter 23:04] or any other enactment by which rates of tax are fixed;“second-hand motor vehicle” means a motor vehicle registered or required to be registered in terms of the Vehicle Registration and Licensing Act [Chapter 13:14] that is sold or disposed of to any person at any time after it is so registered;“special excise duty” means the special excise duty on sales or disposals of second-hand motor vehicles referred to in section one hundred and seventy-two B;“proper officer” means an officer of the Zimbabwe Revenue Authority designated by the Commissioner to be responsible for assessing, collecting and enforcing the payment of excise duties in terms of this Part.172B. Special excise duty on sales of second-hand motor vehicles
172BB. Liability for and date of payment of excise duty on sales of second-hand motor vehicles, keeping of records and making of returns in respect thereof and refunds of overpayments
172C. Special excise duty to be paid before change of ownership of second-hand motor vehicle registered
No registering officer in terms of the Vehicle Registration and Licensing Act [Chapter 13:14] shall register the change of ownership of a second-hand motor vehicle unless there is submitted to the registering officer by the new owner of the second-hand motor vehicle a certificate issued by the proper officer stating that the seller of the second-hand motor vehicle has paid the special excise duty payable in terms of section one hundred and seventy-two B on the sale or disposal of the motor vehicle.172D. Rate of excise duty on second-hand motor vehicles on which special excise duty payable
For the purposes of this Part, the rate of special excise duty on the sale of a second-hand motor vehicles shall be calculated by reference to the Schedule.[section substituted by Act 9 of 2015]Part XIIB – Special excise duty on airtime
[Part inserted by Act 8 of 2014]172E. Interpretation in Part XIIB
In this Part—“airtime” means the minutes of voice calls, short message service (sms), multimedia service (mms), internet band width or such other service as a licensed operator may offer through a cellular telecommunication system or any other electronic communications service;[definition substituted by Act 11 of 2014]“cellular telecommunication system” has the meaning given to it by the Postal and Telecommunications Act [Chapter 12:05];“licence” means a licence issued under the Postal and Telecommunications Act [Chapter 12.05], and “licensed” shall be construed accordingly;“operator” means the operator of a licensed service to which this Part applies;“rendering a service” means operating a licensed service for the benefit of the public.172F. Special excise duty on airtime
Subject to this Part, there shall be charged, levied and collected, for the benefit of the Consolidated Revenue Fund, a special excise duty on the sale value of the airtime.172G. Rendering of services liable to special excise duty on airtime
172H. Commissioner may authorise operator to render services without payment of special excise duty on airtime
172I. Duties of operator
172J. Duty payable to constitute debt to State
The special excise duty on airtime payable in respect of any service shall, from the time when it is due, constitute a debt due to the State from the operator concerned, and shall, any time after it becomes due, be recoverable in a court of competent jurisdiction by proceedings in the name of the Authority.172K. Records to be kept on licensed premises and powers of officers
172L. Operator ceasing business
Part XIII – Offences, penal provisions and procedure
173. False statements by persons arriving in or departing from Zimbabwe
174. False invoices, false representation and forgery
175. Importation and possession of blank invoices
Any person, other than a visitor, who imports or possesses any blank or incomplete invoice or other similar document capable of being completed and used as an invoice for goods from outside Zimbabwe shall be guilty of an offence and liable to a fine not exceeding level seven or to imprisonment for a period not exceeding one year or to both such fine and such imprisonment.[subsection amended by Act 22 of 2001]175A. Manufacture, use or possession of customs date stamps
Any person who unlawfully makes, uses or possesses a customs date stamp or a stamp capable of being used as a customs date stamp shall be guilty of an offence.[section inserted by Act 18 of 2000]176. Obstruction of officers
Any person who assaults, resists, hinders, obstructs, threatens, abuses or does any act that is likely to undermine the authority of—177. Removing, altering or defacing marks or seals
Any person who wilfully removes any customs seal from any ship, aircraft, vehicle or package without the authority of an officer or in accordance with the regulations, or who wilfully alters, defaces, obliterates or imitates any mark placed by an officer on any package shall be guilty of an offence and liable to a fine not exceeding level seven or to imprisonment for a period not exceeding one year or to both such fine and such imprisonment.[subsection amended by Act 22 of 2001]178. Certain responsibilities of master, pilot or person in charge of vehicle
179. Removing or breaking locks placed on warehouse
180. Failure to make full declaration of sealable goods
If, when required by an officer to make a declaration of sealable goods in terms of this Act—181. Bribery and collusion
182. Smuggling
183. Importation of prohibited or restricted thing to be an offence
If any thing is imported in contravention of section forty-seven or forty-eight, the person importing it shall be guilty of an offence and liable to—184. Miscellaneous offences
Any person who—185. Warehousing irregularities
186. Penalties for failure to keep books, etc., in connection with manufacture of goods liable to excise duty or surtax
If any manufacturer of goods liable to excise duty or surtax—187. Offences relating to use of ships, aircraft or vehicles
188. Goods and ships, aircraft, vehicles or other things liable to forfeiture
189. Concealed goods
Any package having concealed within it any goods not enumerated in the bill of entry or other document relating to that package or having its contents packed so as to deceive an officer shall be liable to forfeiture together with the full contents thereof.190. Forfeited packages, containers or utensils
191. Substitution of other goods for goods actually liable to seizure
192. Embargo on goods which have passed out of customs control
193. Procedure as to seizure and forfeiture
193A. ***
[section inserted by Act 18 of 2000 and repealed by Act 27 of 2001]194. Creditors not to attach articles until disposed of in terms of section 193
Articles that have been seized in terms of section one hundred and ninety-three shall not be liable to attachment or any other form of execution at the instance of—195. Authority for delivery of seizure under bond
Notwithstanding the provisions of section one hundred and ninety-three, if any ship, aircraft, vehicle, goods or other things are seized in terms of subsection (1) of that section, the Commissioner may in his discretion order the delivery thereof on payment in cash, or on security of a bond with sufficient sureties to be approved by him, of an amount sufficient to cover the duty-paid value of the articles seized in case of forfeiture. If such ship, aircraft, vehicle, goods or other things are eventually declared to be forfeited, the Commissioner may, in place of such forfeiture, pay the duty-paid value thereof into the Consolidated Revenue Fund and cancel the bond.[section amended by Act 17 of 1999]196. Notice of action to be given to officer
197. Tender of amends and effect thereof
Any officer may, within one month after notice has been given in terms of section one hundred and ninety-six, tender amends to the party complaining or to any legal practitioner or agent representing that party, and may plead such tender in bar to any proceedings, together with any other plea, and if the court finds the amends sufficient it shall give judgment for the defendant, except as to the amends tendered. In such event, or if the plaintiff discontinues his action, the defendant shall be entitled to costs, but if upon the trial of any such action the court finds that no amends were tendered, or that they were not sufficient, or finds against the defendant upon any such other plea, the court shall give judgment for the plaintiff with such damages as it may think proper, together with the costs of the action.198. Court may refuse costs
If any action is brought by any person against the Minister, the Commissioner or any officer for or on account of any seizure, wherein judgment has been given for the plaintiff, and if the court before which the action was tried finds and adjudges that there was reasonable cause for seizure, the court may refuse to grant the plaintiff costs.[section amended by Act 17 of 1999]199. Pest-infected or harmful goods
200. Imposition of fine by Commissioner
201. Liens and preferences
201A. Power to appoint agent for collection of duty
202. Interest on unpaid duty and payment of fines and duties by instalments
203. Impounding of documents
The Commissioner may impound or retain any document presented in connection with any entry or required to be produced under this Act, and the person otherwise entitled to such document shall on application be given in lieu thereof a copy of the document duly certified by the Commissioner, and the certified copy shall be admissible in evidence at any trial to the same extent and in the same manner as the original would be admissible.[subsection amended by Act 17 of 1999]204. Burden of proof
205. Evidence in certain circumstances
206. ***
[section repealed by Act 3 of 2010]207. Certain offences to have extra-territorial operation
Subsection (1) and paragraph (a) of subsection (2) of section one hundred and seventy-four, sections one hundred and seventy-six and one hundred and seventy-seven, subsection (1) of section one hundred and seventy-eight, sections one hundred and eighty and one hundred and eighty-one, paragraphs (f), (g), (h), (i), (j) and (l) of section one hundred and eighty four and section two hundred and eleven shall have extra-territorial operation.[section amended by Act 22 of 2001]208. Special jurisdiction of magistrates
Notwithstanding anything contained in the Magistrates Court Act [Chapter 7:10], but without derogation from any greater jurisdiction conferred by that Act or any other enactment where a person is convicted of an offence in terms of this Act—209. Additional penalties which may be imposed
Part XIV – General
210. Secrecy
210A. Use of information for private gain
211. Oaths and affidavits
The Commissioner or any officer designated by him shall have and is hereby vested with power and authority to administer an oath or to attest an affidavit in every case in which by this Act or by any other law relating to customs and excise an oath or affidavit is permitted or required, and any person who makes a false statement upon any oath or in any affidavit sworn before the Commissioner or any such officer shall be guilty of an offence and liable to a fine not exceeding level seven or to imprisonment for a period not exceeding two years or to both such fine and such imprisonment.[subsection amended by Act 17 of 1999 and by Act 22 of 2001]212. Entries, oaths, etc., made outside Zimbabwe to be of full force and effect in Zimbabwe
Any bill of entry, writing, oath or declaration required to be made by this Act or any other law relating to customs or excise shall, if made outside Zimbabwe to or before a Zimbabwean customs officer, be binding and of full force and effect in Zimbabwe.213. Translation of foreign documents
Where any document written in a language other than English is presented to any officer for any purpose connected with this Act, the Commissioner may require a translation into the English language, to be made at the expense of the owner, by such person as the Commissioner may approve.[section amended by Act 17 of 1999]214. Conditions and enforcement of bonds
215. Fresh security
If at any time the Commissioner is not satisfied with the sufficiency or form of any security previously given, he may require a fresh security, and a fresh security shall be given accordingly.[section amended by Act 17 of 1999]216. Joint and several liability of subscribers to bond
Unless otherwise provided therein, any bond executed in terms of this Act shall bind the subscribers thereto jointly and severally for the full amount stated therein.216A. Licensing of clearing agents
216B. Registration of authorised economic operators
216C. Reporting of unprofessional conduct.
217. Security to be given for due observance of Act
The Commissioner may require—218. Liabilities of agent and principal
219. Written authority to transact business on behalf of another
If any person makes an application to an officer to transact any business on behalf of another person, such officer may require the person so applying to produce a written authority in the form approved by the Commissioner from the person on whose behalf he purports to act and, in default of the production of such authority, may refuse to transact such business.[section amended by Act 17 of 1999]220. Expense and risk of handling goods
All handling of and dealing with goods for the purpose of any law relating to customs or excise shall be performed by, or at the expense and risk of, the importer or exporter or the manufacturer of goods liable to excise duty or surtax, as the case may be, and where goods are examined at a warehouse, at the expense and risk of the owner of the goods.221. Abandonment of goods
222. Sellers of goods to produce proof of payment
223. Persons carrying on business to keep proper books and records
223A. Post-clearance audit
223B. Report of audit findings
223C. Redetermination of value, origin and tariff
223D. Confidentiality in connection with post-clearance audit
223E. Requirement to provide information and give access to books and records
224. Claims and refunds
When any amount of duty has been underpaid or erroneously refunded, the person who should have paid such amount or to whom the refund has erroneously been made shall pay such amount or repay the amount erroneously refunded on demand being made by the proper officer.225. Imposition of tariffs and amendment thereof
226. Rates of duty in relation to time of importation, exportation or entry
Subject to this Act—227. Circumstances in which payment of proposed duty or increased duty may be deferred
When a new duty is imposed or the rate of an existing duty is increased in terms of subsection (1) of section two hundred and twenty-five, the actual payment of the new duty or increased duty may, be deferred if the person responsible for the payment of the duty and a surety approved by the proper officer enter into a bond providing for the payment of the new duty or increased duty as soon as an Act has been promulgated authorizing and imposing the same.228. Refund of duty imposed in terms of section 225 (1)
If any duty imposed in terms of subsection (1) of section two hundred and twenty-five is not enacted or is reduced on enactment, any person who has paid such duty shall on application be entitled to a refund—229. Refund of new duty imposed in terms of section 225 (1)
230. Seller under contract may recover any increase and purchaser may deduct any decrease of duty
231. Fee for correction of bill of entry
For the correction of any bill of entry accepted in terms of this Act the Commissioner may charge such accounting fee as may be prescribed.[section amended by Act 17 of 1999]232. State warehouse
233. Measures
All duties shall, unless otherwise specially provided, be charged, paid and received on and according to the measures established by law in Zimbabwe, and in all cases where duties are imposed according to any specific quantity the same shall be deemed to apply proportionately to any greater or less quantity.234. Goods in transit
235. Making of regulations
236. Making of orders
237. Making of rules
The Commissioner may make rules not inconsistent with this Act or any other enactment in respect of any matter where this Act provides that such matter is to be dealt with in accordance with rules made by the Commissioner.[section amended by Act 17 of 1999]238. Delegation of Commissioner’s functions
The Commissioner may, subject to such conditions as he may impose, assign to an officer any duties, powers and functions conferred or imposed upon him, other than those conferred or imposed by this section and, subject to such exceptions as may be made therein, sections one hundred and ninety-three, two hundred and two hundred and thirty-seven.[section amended by Act 17 of 1999]239. Calculation of interest payable under this Act
Where—240. Application of Act where duty paid in foreign currency
For the avoidance of doubt it is declared that all the provisions of this Act shall apply, with such changes as may be necessary, to the payment in foreign currency of any duty which, in terms of this Act, is payable in foreign currency, in the same way as they apply to the payment of duty in Zimbabwean currency.In particular, section 125 (“Refunds generally”) shall apply so that any part of duty paid in foreign currency that is required to be refunded shall be refunded in foreign currency.[section inserted by Act 3 of 2009]History of this document
31 December 2021 amendment not yet applied
Amended by
Finance Act, 2021
31 December 2020 this version
Amended by
Finance (No. 2) Act, 2020
31 December 2019
Amended by
Finance (No. 3) Act, 2019
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21 August 2019
Amended by
Finance (No. 2) Act, 2019
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20 February 2019
Amended by
Finance Act, 2019
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20 July 2018
14 March 2018
Consolidation
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01 July 1955
Commenced
Subsidiary legislation
Title | Numbered title |
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Customs and Excise (General) (Amendment) Regulations, 2024 (No. 118) | Statutory Instrument 72 of 2024 |