Zimbabwe Customs Import and Export Taxes and fees

Zimbabwe Customs Duties

Zimbabwe Customs duties consist of customs duty, excise duty, value-added tax (VAT), and surtax. The Zimbabwe Revenue Authority (ZIMRA) is responsible for administering these duties. ZIMRA levies customs duty on imported goods under the Customs and Excise Act (Chapter 23:02) and VAT on imported goods under the Value Added Tax Act (Chapter 23:12). Customs duty rates range from 5% to 40%. Excise duty is levied on certain locally manufactured goods and other imported goods subject to excise duty. Applicable customs duty and excise duty rates are published in the Customs Tariff Handbook, which is published in statutory form. The applicable rate depends on the classification of the goods. There are four circumstances under which customs duty may be waived: deferral, bilateral and multilateral agreements, discounts, and exemptions.

Zimbabwe's Key Product Import Tariff Rates

Raw Materials

Agricultural Products

Basic Consumer Goods

Textiles and Clothing

Manufactured Goods

Duty-Free Goods

Mineral Products

Customs Green Lane Clearance

2015 Mid-Year Fiscal Report Tariff Adjustments

A list of Authorized Economic Operators (AEOs) has been introduced, and AEOs are granted customs green lane clearance, simplifying customs procedures.
In its 2015 Mid-Term Fiscal Policy Statement, the Zimbabwean Ministry of Finance implemented tariff adjustments on select products to further bolster domestic industrial development. These changes aim to promote local manufacturing and protect emerging industries.

Key Tariff Adjustments

Pharmaceuticals: A 30% tariff is imposed on four categories of pharmaceuticals: penicillins, antibiotics, chronic disease medications, and alkaloids. The corresponding tariff codes are 3004.1000, 3004.2000, 3004.3910, and 3004.4090.
Fertilizers: Compound and mixed fertilizers, including potassium sulfate and potassium chloride, remain subject to a 25% tariff.
Edible Oils: A 40% tariff is applied to edible oils, along with a 25% surcharge and a levy of $0.5 per liter, whichever is higher.
Beverages: A special tariff of $0.5 per liter is imposed on carbonated beverages.
Printing and Publishing: Approved manufacturers can avail of duty drawbacks on imported raw materials. However, a 40% tariff and a special tariff of $1 per kilogram are levied on finished printed products.
Furniture Manufacturing: Approved manufacturers can benefit from duty drawbacks on imported raw materials. Simultaneously, a 25%-40% tariff range is applied to imported furniture.
Textiles and Apparel: Approved textile and apparel enterprises can enjoy duty drawbacks on exports, including equipment parts, yarn, and fabrics. The tariff on knitted fabrics made of synthetic fibers is raised from 10% to 40%, supplemented by a special tax of $2.5 per kilogram.
Sugar: The tariff on sugar is increased from zero to 10%, with an additional levy of $100 per ton.
Household Goods: Cornmeal, meat, sugar, and flour are removed from the list of items eligible for traveler's duty-free allowance.
Secondhand Clothing and Footwear: These items are removed from the list of freely importable goods.