Trader Manual PDF

Zimbabwe Revenue Authority
ASYCUDA++ Trade Manual

Introduction
Goods that are imported into or exported from Zimbabwe must be declared to
Customs.
With the exception of some goods carried as passenger's baggage, goods of a value
not exceeding a prescribed amount and certain other categories of private or
diplomatic importations the standard form of declaration is made on Form 21Zimbabwe Revenue Authority Bill of Entry. The legal provisions enacting
the use of this form are contained in Part 2 and First Schedule, Part II of the Customs
and Excise (General) Regulations, 2001.
The new ASYCUDA++ system has been introduced in Zimbabwe with the objective
of streamlining the operation of Customs entry processing. This should result both in
more efficient revenue collection and a reduced administrative burden on the trading
community. Streamlined processing of entries should also result in reduced clearance
times.
At all our computerised ports, the full advanced computer system is already running.
Arrangements will be made to notify traders within a locality when computerisation is
implemented our non computerised ports.
The Asycuda ++ features that you will observe can be summarised as follows:
y
The introduction of Direct Trader Input which will give the trade more control
over this important area resulting in a reduction in clearance times due to the
elimination of validation failures and resultant forms C30 resolution. Traders
using remote DTI will be able to obtain information directly from the customs
computer relating to their business with customs.
A simplified Form 21 is printed in black and white resulting in substantial cost

savings.
The need to have staff attending all day at the customs office will be removed.
Presentation of payment with the entry submission will avoid the need to wait for
assessment notices and lengthy queues at the cashiers.
The use of the new Customs Release Order will provide extra security to both
customs and the trade. This computer-generated document will be the evidence
that goods have been cleared from customs control.
In introducing these changes zimra has the interests of legitimate traders in mind at
all times.
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Asycuda++ Trade Manual 2005 (version 1)
Officers have been trained on the new procedures prior to their introduction .The
asycuda system will have long-term benefits to all stakeholders.
1.0 Direct Trader Input (DTI).

1.1 What is DTI?
Direct Trader Input is the term used in situations where the Agent or importer is
responsible for the input of the Customs entry to the customs system. This may be by
connection to the Customs system directly or by use of an electronic message. The
use of DTI is widespread in the Customs world. It is the normal mechanism by which
most entries are received in all developed countries. It removes from Customs what is
basically a clerical task and places the responsibility where it properly belongs, with
the trade. It is a perfect example of a trade facilitation measure that benefits both
Zimra and the trade.
1.2 Benefits
The reasons that DTI has been so widely introduced are two fold.
First from the Zimbabwe Revenue Authoritys (ZIMRA) perspective, it results
in the reduction of the cost to ZIMRA sections of processing entries. This cost
saving is not only in respect of the direct staff costs for data input personnel
and the associated management costs but also the reduced requirement for
computer hardware, consumables and office space.
Further savings are made by the removal of the need to deal with data
correction actions on entries that fail data capture controls. These savings
enable targeted improvements in other more important areas of interest to
ZIMRA. The result of these increased resources in these key areas inevitably
results in an increased detection rate for irregularities.
From the trade perspective, the ability of the trader to ensure that his entry has
been accepted and validated by ZIMRA should mean a reduction in clearance
times and the elimination of the administration of validity error resolution with
ZIMRA. They have control of an area where delays can otherwise occur. It also
enables them to have up to date information on their entries and accounts on line.
Since information will be on line, there will not be any F45s arising from wrong
rates of duty and exchange rates.
1.3 DTI in ASYCUDA++
ASYCUDA++ is designed specifically with DTI at its core. Security is controlled
completely by the system. The traders do not have direct access to the ZIMRA
system.
They communicate through a specifically designed program, MODBRK, by the use
of electronic messages.
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These messages are pre-programmed and so cannot be altered by the trader in

anyway. This means in simple terms that only messages requesting acceptance of
entries or requests for list of entries or account balances will be accepted and actioned
by the system. No other requests will be accepted by the ZIMRA system. The
messages are encrypted and so cannot be intercepted by a third party. The system
recognises the individual agent or importer by his name and password. The system
limits an individual agent or importer to submitting only their own entries and also to
obtaining information regarding their own business with ZIMRA. This ensures
commercial confidentiality.
1.4 DTI options
There are two options available under ASYCUDA++ for using DTI in Zimbabwe.
Both methods can be used.
1.4.1 Remote DTI
Under this method the approved DTI declarant, using information provided by the
importer or exporter prepares the customs declaration at their own premises using a
PC. This may be stand alone or part of an in-house network, with a communication
link to the ASYCUDA Customs Server. In this context the declarants PC is known as
a client machine and receives messages from and transmits messages to the
ASYCUDA Customs Server.
The declaration information is input by the declarant and is subjected to interactive
validation checks. When the full declaration information has been input a facility
exists for it to be checked against control data previously downloaded to the client
machine from the customs server.
Any errors detected during the input phase or the local check must be rectified before
the next stage is initiated. In the event that any of the errors identified by the checking
process cannot be immediately rectified the declaration data may be stored locally on
the client machine or on the Customs server under a unique identity for retrieval at a
later time.
If the local check is completed without errors the declaration data is then passed to the
customs server with a request for registration.
The declaration input data is then automatically checked against control data held in
the customs server and if satisfactory will be allocated a Registration number.
The Registration response from the customs server will also provide the printout of
the Form 21.
The computer generated Form 21 is to be signed by the declarant and, together with
the necessary supporting documents, delivered without delay to the appropriate
customs office.
Dependent on the nature of the telecommunications infrastructure available, DTI
declarants may be able to log-in to any customs server irrespective of their geographic
location but the Form 21, and the payment of any revenue due, must be presented to
the customs office identified on the Form 21.
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1.4.2 Bureau Input

The procedure for the Input of declaration data using the Bureau facility is very
similar to that described above. A special area for the Bureau is defined in the public
area at the individual ZIMRA offices. Within the Bureau Office ASYCUDA client
computers with an associated printer are located.
This equipment will be supplied and manned by the Bureau Operator. Declaration
data may be input via the keyboard or from diskettes. In either case the computer
generated Form 21 must be signed by the declarant and, with the appropriate
supporting documentation, delivered immediately to the ZIMRA Entry Reception
Office/ Cash Office.
This option allows smaller declarants who do not have their own computers to use
DTI. The bureau is connected directly to the Customs network.
2.0 The F21 Declaration Form

The new Form 21 is specifically designed to facilitate input of the information it
contains to the Asycuda computer system. Although much of the information is now
required in coded form the design also caters for the use of the form in a solely
manual environment.
The lodgement at a ZIMRA Office of a declaration signed by the declarant or his/her
representative shall indicate that the person concerned is declaring the goods in
question for the Customs Procedure applied for and, without prejudice to the possible
application of any penal provisions, shall be equivalent to the engagement of
responsibility in respect of:
-the accuracy of the information given in the declaration,
-the authenticity of the documents attached, and
-the observance of the obligations inherent in the entry of the goods in
question under the Customs Regime / Procedure concerned.
The form contains, inter-alia, a brief pre-printed declaration as to the accuracy of the
information it contains. For computerised ports, a computer-generated printout is the
legal document. The action of signing the document, writing your national
identification number and presenting it to ZIMRA indicates full acceptance of all
responsibilities.
Manual Environment
The form may be completed in manuscript using block capitals in blue or black ink or
ballpoint pen but must be legible and indelible. The form may also be completed by
typewriter or computer printer. There must be no erasures or overwriting on the
forms. Any alterations should be made by crossing out the incorrect detail and
inserting those required at the side or above the original.
Any alterations made this way must be initialled. An authorised registered agent
before presentation to ZIMRA must sign the form.
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In instances where the form is considered illegible ZIMRA may require a fresh
declaration to be completed.
Computerised Environment
The declaration information is input by the declarant using DTI and is subjected to
interactive validation checks. When the full declaration information has been input
and there are no validation errors (C30 errors), the entry is registered by the Customs
Server.
A computer-generated printout is produced and it is the legal document, which must
be signed, dated and the necessary supporting documents attached for delivery to
ZIMRA without delay.
The fields in a computer-generated printout are exactly the same as those on the new
F21.
Code 777 will automatically appear on the duty rate column if ever there is a
combination duty rate eg. 60% + $100.00/kg or if the duty rate is not ad valorem
eg.$650/kg.
The basic F21 contains three distinct sections, viz:
-
heading information which is common to the entire consignment and is

identifiable by a sequential number identifier within each box from 1 to30,
- one set of item information which provides details pertaining to a

particular commodity or procedure code. Each box containing item
information is identified from box '31' to '46'.
Individual item information elements are identifiable by a combination of
the item consecutive number and the item numeric identifier, eg l:37
represents item number 1 box '37', (the commodity code box in item 1);
similarly, 5:36 represents item number 5 box '36', (the preference code
box in item 5), etc. and lastly
-
the summary total of duties and taxes for item 1 and declaration area
identifiable by a numeric identifier between 47 and 51.
The basic form provides for goods of one tariff description or customs procedure to be
declared.
A continuation sheet (Form No. F21 continuation page) must be used where the
number of tariff descriptions or acceptable procedure codes exceeds one. This form
provides for a further three sets of tariff descriptions or procedure codes to be
declared but the maximum number of items to any one declaration is 999.
Item information boxes on the continuation forms bear the same identification system
as used on the basic form.
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2.1 Private prints of the new form

The Commissioner General may authorise the private printing of the new form.
Private prints of the form must correspond precisely as to size, layout and all
particulars thereon with the officially printed copies. Further information on this
aspect is available from:
The Commissioner General
Box 4360
Harare.
Tel: 263 4 752731/790811
Fax: 263 4 773161
E-mail: Helpdesk@zimra.co.zw
ZIMRA reserve the right to reject at presentation any forms, which do not comply
with these requirements.
2.2 Documents to accompany declarations, assembly of the declaration set:
2.2.1 Supporting documents
ZIMRA will retain a full set of the commercial documents normally accompanying a
declaration; these documents include commercial invoices, transport documents such
as AWBs, rail advice notes and Bills of Lading, documents supporting a claim to
preferential or reduced rates of duty and / or worksheets. Importers, exporters or
declarants who wish to retain a set of similar documents for their own or other
organisations use must ensure that a duplicate set is available at the time of first
presentation of the declaration and these will be returned when ZIMRA processing of
the declaration has been completed.
The number of copies of the declaration form to be submitted to ZIMRA varies as to
the customs procedure(s) being used and whether or not the document will be
processed using the computerised system.
2.3 Amendments to declaration information
A form 45 is used to advise declarants of errors on entries. This form (Form 45) "Bill
of Entry Query Notification / Request to Amend" comprises four parts. Parts A and D
are for official use only, Parts B and C are for completion by declarants as necessary.
The form (Part A) is prepared in duplicate by ZIMRA when an error is detected on
an entry .The original copy is forwarded to the declarant and is to be completed at
Part B as appropriate and then returned to ZIMRA at the place where the entry was
first presented. Dependant upon the scope and/or magnitude of the error ZIMRA
may require the preparation and lodgement of a "substitute entry" to replace the
original. ZIMRA may also require an explanation as to the reason for any error in
which case the requirement will be stated in Part B. In such instances Part C on the
reverse of the form must be completed with the declarant's explanation for the error.
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ZIMRA may also call for payment of a deposit pending fulfilment of Section 44 of
the Customs and Excise Act.
Any additional supporting documents requested by ZIMRA must accompany the
original copy of the query advice upon its return to zimra.
The declaration contained in Part B of the form must be signed by the person
responding to the customs query and must be the importer/exporter or his/her duly
appointed agent. In signing this declaration the same conditions and responsibilities
pertaining to the signing of the declaration on the relevant Form 21 apply.
3.0 Customs Assigned Numbers (CAN's)

All commercial importers, exporters and their appointed agents must be in possession
of a Customs Assigned Number at the time of making a declaration to ZIMRA. The
CAN is the means by which the ZIMRA computer system recognises traders
registered with ZIMRA.
Arrangements exist whereby any importer, exporter or agent who is not already in
possession of CAN may apply for registration. Application forms are available at all
offices or alternatively will be forwarded upon request made to:
I.T. Section.
2nd Floor, South, West Wing,
Kurima House.
89 Nelson Mandela Avenue,
Box 4360
Harare.
Telephone: 263 4 728355
Fax: 263 4 793450
E-mail: Helpdesk@zimra.co.zw
Once a CAN has been issued any changes concerning company name, status, address
or phone details must be advised to the Computer Office at the address given above.
Completion of the CAN number box is mandatory on all declaration types.
4.0 Customs Procedure Codes (CPCs)

New CPCs are now in place to bring Zimbabwe into line with international
standards. They have been integrated into ASYCUDA ++.
4.1 Structure
The procedure codes are based on a 4 digit code that can define any of the normal
customs procedures that apply anywhere in the world. An extra 3 digits are available
for special rebates etc. that only apply in Zimbabwe.
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4.2 Extended Procedures

The first group of 4 numbers is called the Extended Procedure. A list of these codes
is attached. The Extended procedure is made up of 2 parts. The Requested Procedure
and the Previous Procedure.
The Requested Procedure, which comprises the first 2 numbers of the 4 digit
extended procedure, represents the customs procedure that is being asked for.
The Previous Procedure, which comprises the 3rd and 4th number of the 4 digits
extended procedure, represents any previous customs procedure that the goods
concerned have been entered under.
For example, when goods are entered for import into ZIMRA warehouse they would
be entered under extended procedure 7100.
Requested Procedure
Previous Procedure 00
71
Warehousing
No previous procedure
When those same goods are removed to home use they would use the extended
procedure 4071.
Requested Procedure
Previous Procedure 71
40
Home use
Previously in warehouse
4.3 Additional Codes

The special national rebates etc. are handled by the next set of 3 numbers. These
additional codes follow as near as possible the old CPCs. The opportunity has been
taken to simplify and rationalise the existing codes. A list of the new additional
codes is attached. It can be seen that they are almost identical to the old CPCs. Their
use is simple. If goods were entered for home use by the government they would use
the full CPC 4000 403. If goods were re-imported after previous temporary
exportation for repair under guarantee they would use the full CPC 6021 602.
4.4 Model (Type) of Declaration
Different boxes have to be completed on the different types of entry to provide the
required information. When inputting an entry into ASYCUDA++ then the type of
entry must be specified. The Model of Declaration is simply the type of entry.
Entry types are made up of a prefix, which tells whether it is an import, export or
excise entry followed by the first number of the extended procedure. For example a
home use entry would be input on an IM 4 Model of Declaration.
Each individual entry may have many lines or items each with different CPCs. All
the individual CPCs must however start with the same number. It is possible for
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example to use CPCs 4000 401 and 4000 402 on the same IM4 entry but not 4000
401 and 7100 000 as the first numbers in the CPCs are not the same.
Type or Model of Declaration
EX 1
EX 2
EX 3
Exportation
Temporary Export
Re-export
EXC 2
Excise
IM 4
IM 5
IM 6
IM 7
IM 8
IM 9
Entry for home use

Temporary Importation
Re-importation
Entry for warehousing
R.I.B / R.I.T
Private Importations
5.0 Payment of customs duties and other charges

5.1 Pre-payment accounting
The prepayment facility is going to be used in both computerised and manual
environments. This is a situation whereby declarants will pay first the exact amount of
duties and taxes that are reflected on the F21 on presentation of their entries to
ZIMRA for processing.
5.2 Prepayment Account Numbers
Each declarant / importer or exporter is given an account number which is his
Customs Assigned Number (CAN). Although the CAN is national, the Prepayment
Account Number is managed per office of clearance. The account number is written
in box 48 of the F21.
Entries which are submitted to Customs without being paid for will not be processed.
Customs accept no responsibility for delays in clearance arising from an insufficient
balance existing in the account. No entries will be cleared until the account is restored
to a credit balance.
A statement of the account is produced by the computer (when required) detailing
entries cleared against the account number, any credit amounts paid in during the
period since production of the previous account statement and the account balance.
On assessment, money in the prepayment account is automatically transferred into the
ZIMRA Revenue Account. Assessment notices are not going to be generated.
If the amount transferred into revenue is less than the amount paid in the prepayment
account, a credit balance will remain in the account. Such monies can be used for
future importations.
When the declarant / importer requires a refund, a Form 46 must be prepared to
reclaim the overpaid amount. The Form 46 must be completed in triplicate and must
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be supported by suitable evidence to substantiate the claim including copies of the

original computer produced Registration Advice, Payment Receipt and a Customs
Release Order.
5.3 Entry Reception/ Cash Office- This function is the first point at which ZIMRA
receive the entry from the agent. Entries will be received at Entry Reception having
been registered (that is, in a computerised environment.) In a manual environment, the
cashier issues an entry identification number.
Upon first presentation all entries are subjected to the following checks, which are
aimed at ensuring that:
a)
the entry is proper to the location at which it is presented and,
b)
the form is legible and complies with the requirements for a computer
generated Form 21,
c)
it has been properly completed, e.g. signed and dated.
d)
the basic supporting documents are attached and
e)
the correct payment is attached.
The face vet checks will be applied and any errors should be referred to the agent and
the documents rejected.
Receipt of the entry at the Entry Reception marks the official receipt of the entry into
customs control. Once received at the Cash Office the entry should remain always
within customs control and is never subsequently returned to the agent.
The payment will be recorded in ASYCUDA against the prepayment account
declared on the form 21.
Payment may be effected by the following methods:
-cash,
-bank cheque, or
-other cheques guaranteed by a special bank guarantee held by the
Controller/Co-ordinator at the port of presentation of the entry.
Payment MUST be made on presentation of the entry to ZIMRA. If payment is not
received within the due time ZIMRA reserve the right to cancel the entry and require
presentation of a new entry.
5.4 Private Importations
For all private importations, the Declaration Cash system is used. This facility is
whereby an assessment is done first and an assessment notice/ payment advice is
generated for payment to be done at the cash office.
Before the F49 declaration his registered and assessed, the importer should be advised
of the amount payable and must have ready cash on himself.
For companies importing goods of a negligible value,(that does not require a Bill of
Entry) they are to clear on F49 but can use the prepayment facility.
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6.0 Customs Release Order

6.1 Computerised environment
The Customs Release Order is going to be the authority to release goods from ZIMRA
control. It is a security document printed on security paper (with a customs logo as a
watermark) on size A5.The Customs Release Order is also called form 21A (F21A).
It is a continuation of the bill of entry F21.
A Customs Release Order is only issued when an entry has been processed through
customs and all duties and taxes paid. It is issued in duplicate, the first copy is
attached to the declarants set of documents and the second copy onto the ZIMRA set.
If there is no credit balance in the prepayment account, an entry cannot be assessed
and a release order cannot be generated.
After an entry has passed through ZIMRA, the declarant / importer or exporter must
make sure that he gets a Customs Release Order attached to his set of documents
which he collects from ZIMRA.
**NB. At all ports of exit, a release order must be attached to the documents for
acquittal otherwise delays will be experienced at ports of exits where Zimbabwe
Revenue Officers want to verify whether such documents have passed through
the office of clearance.
This measure has been put in place since the declaration input of entries into the
customs computers is now controlled by the trade using DTI.
6.2 Manual Environment
A manually completed Customs Release Order is going to be issued for every entry
that has been processed. It is going to be issued in triplicate and distributed in the
same manner as in a computerised environment. The third copy (fast copy) is for audit
purposes.
7.0 Clearance of Household effects

In order to reduce the burden of completing multi-item entries for consignments of
household effects, special arrangements apply in relation to the entry of such goods
which are for export (Type/Model of declaration EXI), for removal under bond or in
transit through Zimbabwe. (Type/Model of declaration IM8)
Provided always that the consignment comprises only bona-: fide household effects a
single item entry will be accepted covering all the goods in the consignment.
The Commodity Code to be used in such circumstances must be that which attracts
the highest rate of duty in relation to the goods within the consignment.
The information in (Description of goods) must state the nature of the goods
to that Commodity Code and additionally, generally describe the remainder of the
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goods as "bona-: fide household effects".

In instances where this arrangement may cause abnormal distortion to trade statistics
ZIMRA reserve the right to determine a more representative Commodity Code and
require amendment of the entry as necessary.
8.0 Non-availability of the computerised system

Due to unforeseen occurrences it is possible that occasions will arise where the
computer system is unavailable; such periods of non-availability are likely to be
extremely rare and of relatively short duration.
The procedures to be adopted during periods of non-availability of the computer
system are known as 'Fallback' and cover two situations. 'Short Term Fallback' (STF)
is the name given to the procedures adopted where the anticipated period of nonavailability is not likely to exceed 24 hours. On other occasions the system adopted is
known as 'Long Term Fallback' (LTF).
9.0 The Manual Procedure System

9.1 Declarant
The declarant manually prepares the Bill of Entry in the prescribed form. The number
of copies needed is spelt out in CPCs descriptive notes. (Section 12.0) All supporting
documents are to be attached on the F21 before submission to ZIMRA for processing.
Prepayment remains mandatory in all manual environments and payment must be
done on presentation of the Bill of Entry.
9.2 Entry Reception/Cash Office
The declarant will submit to the officer a signed entry, together with all supporting
documents and the exact amount of money. He/she will get a receipt for the amount
paid.
9.3 Entry Processing
If the Entry is correct, a manual Customs Release Order is issued and can be collected
from the delivery office.
If a declaration has an error a F45 detailing the nature of the error will be issued and
this can also be collected from the delivery office.
All queries should be channelled to the Queries Section and not to individual officers.
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10.0 Detailed guidance on completion of Form 21 Boxes

Box
Description
Clearance Office
Action
Mandatory
Use
Enter the name and code for the Customs Office where the
entry is to be lodged for processing.
e.g. Beitbridge ZWBB
Manifest Number
Leave blank
Registration
number and date
For official use only
Declaration Type
Mandatory
The Type or model of declaration is identified in this box,

which is in two parts. The first part tells the type of
declaration
Model
Description
EX
Export entry
EXC
Excise entry
IM
Import entry
The second part is the General procedure code which is the
first digit of the CPC
( See Section 4.4 of this manual for details)
Exporter
/Consignor
Mandatory
IM
For import declarations enter full name and address of the

exporter (Supplier) of the goods to Zimbabwe. This is
usually the name of the person or organisation from which
the Zimbabwean importer purchased the goods.
EX
For export declarations, the full name and address and the
Customs Assigned Number (CAN) must be entered. This is
usually the person or organisation that is exporting the
goods from Zimbabwe.
3
Forms
4
5
No. Items
Mandatory
Total number of pages in this declaration, including the

front page and any insertions of page two, three, etc. If
there is only one page it should be 1/1 and if there are two
pages it should be 1/2 and 2/2 etc.
Prohibited
Not used
Mandatory
Total number of items (lines) declared.
13
No. Packages
Mandatory
Enter the total number of packages in the Declaration.

For bulk goods, this box must be filled with the number
1.
Declarant s
Reference
Number
Mandatory
Enter your own reference number for the declaration.

(Maximum 13 characters) (both alpha and numeric)
*The reference number must not be repeated within a
calendar year.
Importer/
Consignee
Mandatory
IM
For imports enter the full name, address and Customs

Assigned Number of the importer.
Where the importer is claiming Import Tax relief, enter the
Registered Operators number in the appropriate box.
For Transits it is the bondholder.
EX
For export declarations the consignee name and address

must be entered. This is usually the name of the person or
organisation to which the goods are consigned outside
Zimbabwe.
Prohibited
Not used
10
Country of First
Destination / Last
consignment
Mandatory
IM and EX
Enter the code for the country where the goods are first
destined or last consigned (i.e. transit country)
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Country of
Supply
Mandatory
Prohibited
IM
Enter the code for the country from which the goods were
supplied. This is the code for the country where the goods
were loaded for export to Zimbabwe, excluding transit
countries.
EX
12
Value details
Prohibited
Not used
13
Accounting Fee
Details
Optional
Only used when an entry is paying Accounting Fees

arising from a F45.
Enter a three alpha character code: ACC
14
14
Declarant / Agent
15
Country of Export Mandatory
16
Prohibited
Not used
Country of
Destination
Prohibited
IM
Mandatory
EX
Enter the code for the country to which the particular
goods declared are to be finally exported.
Flight Details /
Vehicle
Registration /
Train number
Mandatory
IM
Enter the transport that brings the goods into the country:
i) Air enter flight number
ii) Road- enter vehicle registration number
iii) Rail enter train number
In addition, enter detention details, e.g. Road Report, Rail
Advice Note and Detention Number(s).
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18
Mandatory
If the Entry is being completed by:

i) An authorised Agent on behalf of the Importer /
Exporter, Enter the Customs Assigned Number and name
and address of the agent.
ii) Importer/Exporter - Enter Self (CAN is 509999)
IM
Enter the code for the country from which the goods were
exported
EX
Enter the code for the country to where the goods are
destined.(See appendix 11 for country codes)
Optional
In the second box enter a country code that shows the

nationality (country of ownership or nationality) of the
transport.
EX
19
Container Flag
Mandatory
Enter 0 if not containerised and 1 if containerised.
20
Delivery terms
Mandatory
Enter a code describing the terms of delivery specified in

the sale contract between the buyer and the seller of the
declared goods. The code is the international standard
incoterms code, promoted by the International Chamber of
Commerce. Delivery terms format is of three characters,
e.g. CIF, FOB etc.
Also, enter the place referred to by the incoterm. e.g. CIF
Bulawayo.
15
21
Prohibited
Not used
22
Currency Code
and
Total Invoice
Value
Mandatory
IM
Total amount invoiced and currency code of particular
goods declared. The first block states the currency code,
(e.g. USD, ZAR etc) whereas for the second block
represents the invoice amount.
EX
Total amount and currency code of particular goods
declared to be in Zimbabwean dollars as per CD1 form
rates. (See Appendix 11 for currency codes)
23
Exchange Rate
Mandatory
Enter the current Customs rate of exchange of the declared

currency in box 22.
24
Freight 1/
Insurance /
Freight 2 /
Other Charges /
Deductions
Optional
Optional
Optional
Optional
Optional
These boxes are used in the Valuation note segment of the

entry to calculate the Defined Value. Freight charges can
be split in cases where freight charges are invoiced in more
than one currency. Rates of exchange to be shown on
worksheet.
Deductions: Enter amount of discount on whole invoice
not already apportioned to individual items of the invoice.
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Mode of transport
Mandatory
Enter the code of the means of arrival into, or departure

from the country. (See Appendix 2 for mode of transport
codes)
26
Prohibited
Not used
27
Prohibited
Not used
Exchange Control
Declaration /
E.I.S. ref.
Prohibited
IM
Optional
EX Enter the identifying particulars of any supporting

Form CD1 and/or Export Incentive Scheme Claim Form.
Frontier Office
Code
Mandatory
IM Enter the code of the customs office where the goods

first entered Zimbabwe.
EX - Enter the code of the customs office where the goods
will finally leave Zimbabwe.
RITs-Enter Port of final exit of the goods. (same as
exports)
RIBs-Enter port of final clearance of the goods.
28
29
16
30
Location of goods Mandatory

Mandatory
31
IM
Enter the code of the place where the goods are located
EX
Enter the code of the place where the goods are located
prior to their being loaded for exportation and where they
are available for examination by Customs if so required.
Packages &
Description of
Goods.
Marks and
Numbers
Mandatory
Number and Type Optional

of Packages
Container
Numbers
Mandatory
Enter the shipping marks and numbers for this item.

Enter number and code for the type of packages
Enter Container Numbers as appropriate
Enter here the actual description of the goods. The description must be the normal trade description expressed in
sufficiently precise terms to enable immediate and unambiguous identification and classification (this does not
mean repetition of the description found in the Tariff
Handbook alongside the relevant Commodity Code).
Where the Commodity Code to be used depends on size,
weight or other physical criteria, the description should
include that information. In the case of chemicals classified
in Chapters 28 and 29 of the Tariff the full chemical name
in accordance with the Chemicals Nomenclature Handbook
must be used.
Description of
Goods
32
Item Number
Mandatory
Sequential number of the Item.
33
Commodity Code
Mandatory
Enter the full 8-digit commodity code relevant to the

description and classification of the goods as set out in the
Tariff Handbook.
34
Country of origin
Mandatory
Enter the country of origin code of goods in this item.

(See Appendix 11 for country codes)
35
Gross Weight
Mandatory
Enter the gross weight of the goods declared to the nearest

whole number.
17
36
Preference
Optional
Enter a preference code, where applicable, to claim a

reduced rate of import duty allowable when the goods
conform to a description with a regional trade agreement,
for preference on certain kinds of goods.
(See Appendix 5 for preference codes)
37
CPC
Mandatory
Enter Customs Procedures Code applicable

(See Appendix 10 and Section 12 for CPCs).
38
Net Weight
Mandatory
Enter the net weight of the goods declared rounded to the

nearest whole number.
Prohibited
Not used
39
40
Preceding
Document
Reference
Optional
Enter details of any preceding document being acquitted.

E.g. RIB, Warehouse Entry, Report Order, etc.
41
Supplementary
Units
Mandatory
When a quantity other than net weight is required as per

the Tariff Handbook, enter the unit. Up to 2 Supplementary
Units may be specified against individual commodity
codes.
Prohibited
If no units are specified in the Tariff Handbook.
Mandatory
Enter the Item Invoice Value in the currency declared in

Box 22.
42
Item Invoice
Value
43
Valuation Method Mandatory

(VM)
Enter the code appropriate to the valuation method used to

arrive at the value for customs purposes and, where
applicable and appropriate, the reference number of any
Valuation Ruling issued by the Commissioner General.
(See Appendix 6 for Valuation Codes)
44
Additional
Information
Optional
Enter the Licence/Permit/Certificate reference number

required as per applicable controls.
Indicate Quantity/ Value to be marked off.
Prohibited
Not used
45
18
46
Defined Value
Mandatory
Enter the value of the goods for Customs duty purposes in

Zimbabwe Dollars.
47
Duties and Taxes
Mandatory
Enter the Tax Base, Rate, Amount, Mode of Payment code

and Total for all appropriate duties and taxes applicable to
the item.(See Appendix 8 for details)
48
Account Code
Mandatory
Enter the importers or agents prepayment account.

number.
49
Warehouse code
and Address /
Removal
destination
Optional
To be used in future when goods are to be placed into or

removed from a bonded warehouse; enter the code number,
name and address of the warehouse.
In the interim leave blank
Total Duties and

Taxes
Mandatory
Enter the total amount of Duties and Taxes for the whole
Entry. If none enter NIL.
Clearance Fee
Mandatory
Enter the Fees applicable to the Entry. If none enter NIL
Other
Optional
Enter any other payable charges e.g. fines.
Total payable
Mandatory
Enter the total payable for the whole entry. If none enter
NIL
Declaration
Mandatory
Enter the name of the person making this declaration, the

name of the respective firm or company and the capacity in
which the declaration is being provided
The declaration must be signed by the importer/exporter,
or by an employee who has been duly authorised in the
case of a firm or company, or by an authorised agent. The
authorised signatory must enter his/her National I.D. No.
50
19
11.0
Appendix 1
Customs Office Codes
(Boxes 1 and 29 on the bill of entry)
ZWAGS
Air Ground Services (Harare Airport)
ZWBA
Bulawayo Airport
ZWBB
Beitbridge Custom House
ZWBR
Buffalo Range (Frontier Office only)
ZWBW
Bulawayo Custom House (Clearance Office only)
ZWCZ
Chiredzi Customs House
ZWCH
Chirundu Custom House
ZWFB
Forbes Border Post
ZWGW
Gweru Custom House (Clearance office only)-
ZWHA
Harare Airport
ZWHQ
Zimbabwe Revenue Authority Headquarters (code allocated for

administrative purposes only, not a valid code for use on Bills of
Entry).
ZWHR
Harare Custom House
ZWKB
Kariba Border Post
ZWKW
Kwekwe Custom House
ZWKN
Kanyemba Border Post
ZWKZ
Kazungula Border Post
ZWMG
Maitengwe Border Post
ZWMK
Mukumbura Border Post
ZWMN
Masvingo Custom House (Clearance office only)
20
ZWMP
Mphoengs Border Post
ZWMS
Mount Selinda Border Post
ZWMT
Mutare Custom House
ZWNY
Nyamapanda Border Post
ZWPT
Plumtree Custom House
ZWSN
Sango Border Post
ZWVF
Victoria Falls Custom House
21
Appendix 1.a
Frontier Office Codes for Excise Procedures
Note: The following codes are for use ONLY in conjunction with Excise Procedure
Code (IM2). They are ONLY to be shown as Frontier Office Codes (Box 29 on the
Bill of Entry as directed in the notes to the relevant Customs Procedure Code.
Declarants must identify from the list the appropriate code for the office where the
declaration is due to be presented for clearance.
BWEX
Bulawayo Excise
CHEX
Chirundu Excise
CZEX
Chiredzi Excise
GWEX
Gweru Excise
HREX
Harare Excise
KWEX
Kwekwe Excise
MSEX
Masvingo Excise
MTEX
Mutare Excise
VFEX
.
Victoria Falls Excise
22
Appendix 2
Mode of Transport Codes
(Box 25 on entry)
20
Rail transport
30
Road transport
40
Air transport
50
Postal
61
Multimodal transport -Sea, Rail
62
Multimodal transport -Sea, Road
69
Multimodal transport -not elsewhere specified
70
Pipeline
75
Electric power line
90
Mode unknown
23
Appendix 3
Location Codes
(Box 30 on entry)
Location
Code
Railways Goods Shed
LOC 01
Private Railway Siding
LOC 02
Importers Premises
LOC 03
Exporters Premises
LOC 04
Air Cargo Shed
LOC 05
Bonded Warehouse
LOC 06
Customs Area/Yard
LOC 07
State Warehouse
LOC 08
Container Depot
LOC 09
Transporters Depot/ Premises, n.e.s.*
LOC 10
Agents / Declarants Premises
LOC 11
Postal Assessing Office
LOC 12
Transit Shed, n.e.s.*
LOC 13
Manufacturers Premises
LOC 14
Other Location, n.e.s.*
LOC 15
*n.e.s.= not elsewhere specified in the list
24
Appendix 4
Package Codes
( on entry)
Package type
Code
Bulk, Solid particles
01
Bulk, Gaseous
02
Bulk, Liquid
03
Unpacked
04
Cylinder
05
Carton / Boxes
06
Drums
07
Pallets
08
Bags / Sacks
09
Rolls / Reels
10
Units
11
Sheets
12
Bundles
13
Bulk, Solid
14
Part of a package
15
25
Appendix 5
Preference Codes
(Box 36 on entry)
RSA
South Africa Trade Agreement.
TAG
Trade Agreement Group

Countries- BW
NA
MW
CSA
Comesa Trade Agreement

Schedule A member states
Djibouti
Egypt
Madagascar
Malawi
Mauritius
Sudan
Zambia
(Duty Free)
Schedule B member states

Burundi
Rwanda
(60% reduction)
Schedule C member states (80% reduction)

Comoros
Democratic Republic of Congo
Eritrea
Namibia
Swaziland
Uganda
SDC
SADC Trade Agreement

Member States (Enjoying Preferential Rates)
South Africa
Mauritius
Namibia
Botswana
Zambia
Zimbabwe
Lesotho
Swaziland
26
Appendix 6
Valuation Method Codes
(Box 43 on entry)
Method of Valuation
Code
Transaction Value: Primary Method
Transaction Value of Identical Goods: 1st Alternative
Transaction Value of Similar Goods: 2nd Alternative
The Deductive Value: 3rd Alternative
The Computed Value: 4th Alternative
Fallback: Final Alternative
Commissioner Generals Value Ruling
7*
*This code is only applicable where the Commissioner General has issued a Value
Ruling a copy of which must be attached to the Bill of entry presented to ZIMRA.
27
Appendix 7
Attached Document Codes
(Box 44 on entry)
100
Government Duty Free certificate.
101
Secretary for Education certificate.
200
End user certificate.
300
Manufacturers certificate.
301
Secretary for Finance certificate.
302
Agricultural permit.
303
Secretary for Mines permit.
304
Firearms Permit
305
Industry & Commerce certificate.
307
Secretary for Health certificate.
308
Drugs Control Council licence/certificate
312
Director of National Parks permit
313
CITES certificate
314
Secretary for Local Government, Rural and Urban Development certificate
315
Certificate issued by the Commissioner General
317
Declaration by the Export Processing Zone Executive Officer
318
Rebate letter from Commissioner General
400
Inward Processing Relief declaration.
500
Aircraft Assemblers Declaration
502
Declaration by the Responsible Officer for Rebates.
510
Declaration by the former President.
28
Appendix 8
Duty Tax Types
(Box 47 of the Bill of Entry)
(A)
Tax Codes
01
Customs duty prime
02
Value Added Tax (VAT)
03
Surtax
(B)
Tax Base
*This is the (VDP) Value for Duty Purposes (as in box 46) in relation to:
01
Customs Duty and
03
Surtax
*It is also the (VTP) Value for Tax Purposes in relation to:
02
VAT
(C)
Rate
*To be displayed will be the ad valorem rate of duty or Value Added Tax
*In cases where there is a combination rate in the Customs Duty column eg
60% + $100.00/kg enter code 777
(D)
Amount
Enter the amount of duty to be paid to two decimal places
(E)
M.P (Method of Payment)

Enter code 1 if duty is to be collected
Enter code 0 if no duty is to be collected
In a computerised environment box 47 will be electronically completed by the

Computer system but it is advisable to complete it and double-check it against a
computer-generated printout.
29
Appendix 9
Extended Procedures
(Box 37 on entry)
1000
1040
1052
1071
Direct permanent export

Direct permanent export after entry for home use
Direct permanent export after temporary importation for inward processing
Direct permanent export for excisable goods ex- warehouse.
2000 Entry for Excisable goods

2100
2171
2200
2271
Temporary exports for outward processing

Temporary exports for outward processing of goods ex-warehouse
Temporary exports for return in an unaltered state
Temporary exports for return in an unaltered state of goods ex-warehouse
3040
3051
3052
3071
Re-export after entry for home use

Re-export after temporary import
Re-export after customs inward processing procedure
Re-export after warehousing
4000
4051
4052
4071
4080
4081
Entry for home use (general)

Entry for home use after temporary import and return in an unaltered state
Entry for home use after temporary import for inward processing
Entry for home use ex-warehouse
Entry for consumption ex-Removal in Bond
Entry for consumption ex-Removal in Transit
5100
5200
5271
5280
Temporary import for return in unaltered state

Temporary import for customs inward processing procedure
Temporary import for customs inward processing procedure ex - warehouse
Entry for inward processing ex-Removal in Bond
6010 Re-importation after outright exportation

6021 Re-import after temporary export for outward processing procedure
6022 Re-import after temporary export for return of goods in an unaltered state
7100
7171
7180
7181
Direct entry for customs warehousing procedure

Re-warehousing of goods at the same or another port
Entry for customs warehousing procedure after removal in bond
Entry for customs warehousing procedure after removal in transit
8000 Removal of goods in bond

8071 Removal of goods in bond ex-warehouse
8100 Removal in transit
8180 Removal of goods in transit ex-RIB
9000 Private Importations
30
Appendix 10
Additional Codes
(Box 37 on entry)
Authorised with
Extended Procedures
000
General entry
All
105
Exportation of goods by the Government of Zimbabwe
1000, 1040, 1052, 1071,

2100, 2171, 2200, 2271,
3040, 3051, 3052, 3071
120
Exportation of goods - Industrial drawback is claimed
1040
125
Exportation of compensating products manufactured

under IPR combined with materials on which industrial
drawback will be claimed.
1040
170

under I.P.R
1052
175
Exportation of goods ex Export Processing Zone
1052
180
Export of excisable goods
1000
201
Entry of opaque beer produced by Local Authorities
2000
301
Re-export after entry for home use where same state

drawback of duty will be claimed
3040
320
Re-exportation of goods where Industrial drawback of

duty is claimed.
3052
401
Goods for resale - Direct home use
4000, 4051,4052, 4071,

4080, 4081
402
Goods for use in manufacture - Direct home use
4000, 4051, 4052, 4071,

4080, 4081
403
Goods for use by the Government
4000, 4051, 4052, 4071,

4080, 4081
404
Goods for use by foreign embassies, High Commissions

and other diplomatic missions
4000, 4051, 4052, 4071,

4080, 4081
31
405
Donated hospital requisites including motor vehicles
4000, 4051, 4052, 4071,

4080, 4081,
406
Donated school requisites including motor vehicles
4000, 4051, 4052, 4071,

4080, 4081
407
4000, 4051, 4052, 4071,

4080, 4081
410
Component parts and materials for use in the

manufacture of aircraft - conditional entry Commissioner
requirements
Goods for occupational therapy or training of the blind
411
Importation of goods by registered miners
4000, 4051, 4052, 4071,

4080, 4081
412
Importation of specified goods for the mining industry

and goods for the prospecting and search for mineral
deposits
4000, 4051, 4052, 4071,

4080, 4081
413
Importation of specified goods for the mining industry

which are for specific use by registered miners
4000, 4051, 4052, 4071 ,

4080,4081
414
Importation of goods of a capital nature for use in the

prospecting and search for mineral deposits
4000, 4051, 4052, 4071,

4080, 4081
415
i) Importation of goods for use in petroleum

exploration or production
ii) Importation of goods pursuant to a special mining
lease.
4000, 4051, 4052, 4071,

4080, 4081
4000, 4051, 4052, 4071,

4080,4081
416

manufacture of electrical goods - conditional entry
Commissioner requirements
4000, 4051, 4052, 4071,

4080,4081
417
Importation of goods by farmers and agricultural

co-operatives
4000, 4051, 4052, 4071,

4080, 4081
418
Importation of kerosene for use as fuel in jet aircraft and

importation of fuel, lubricants, and consumable supplies
for certain aircraft
4000, 4051, 4052, 4071,

4080, 4081
420
Importation of aircraft stores and equipment for aircraft

engaged in international air navigation, etc.
4000, 4051, 4052, 4071,

4080, 4081
421
Importation of spare parts for repair or servicing of

foreign owned aircraft
4000, 4051, 4052, 4071,

4080, 4081
32
422
Importation of goods for free distribution by International 4000, 4051, 4052, 4071,
4080, 4081
Organisations
423
Importation of goods by a foreign organisation under an

aid or technical co-operation agreement
4000, 4051, 4052, 4071,

4080, 4081
424
Importation of goods by road safety associations or

organisations
4000, 4051, 4052, 4071,

4080,4081
425
Importation of goods by religious, charitable or welfare

organisations in Zimbabwe
4000, 4051, 4052, 4071,

4080, 4081
426
Automatic motor vehicles of 8703 and/or with special

controls for use by a disabled person, and any other
goods for use by a blind or disabled person under
authority of a certificate issued by the Commissioner.
4000, 4051, 4052, 4071,

4080, 4081
427
Importation of goods for religious purposes
4000, 4051, 4052, 4071,

4080, 4081
428
Importation of cups, medals and other trophies awarded

outside Zimbabwe
4000, 4051, 4052, 4071,

4080, 4081
429
Importation of goods for incorporation in the

construction of an approved project
4000, 4051, 4052, 4071,

4080,4081
430
Importation of goods for public museums
4000, 4051, 4052, 4071,

4080, 4081
431
Importation of goods for preparation and packing of

fresh fruit for export
4000, 4051, 4052, 4071,

4080, 4081
432
Importation of samples for destructive testing
4000, 4051, 4052, 4071,

4080, 4081
433
Importation of goods imported by blood transfusion

service organisations
4000, 4051, 4052, 4071,

4080, 4081
434
Importation of seeds of all kinds in bulk for planting
4000, 4051, 4052, 4071,

4080, 4081
435
Importation of substances prepared for medical or

veterinary research
4000, 4051, 4052, 4071,

4080, 4081
436
Importation of diamond drilling tools placed between a

machine and the hole being drilled
4000, 4051, 4052, 4071,

4080, 4081
437
Importation of containers e.g carboys, cylinders, etc.

used on a returnable basis
4000, 4051, 4052, 4071,

4080, 4081
33
438
Importation of capital equipment for use in export
processing zones
4000, 4051, 4071, 4080,

4081
439
Importation of capital equipment for use in export

processing zones
4000, 4051, 4071, 4080,

4081
440
Importation of specified goods for the manufacture of

tyres under rebate.
4000, 4051, 4071, 4080,

4081
441
Importation of wines and /or spirits under rebate
4000, 4051, 4052, 4071,

4080, 4081
443
Importation of bicycle kits for use in the assembly of

bicycles.
4000, 4051, 4052, 4071,

4080, 4081
444
Importation of donated goods by Local Authorities
4000, 4051, 4052, 4071,

4080, 4081
445
Importation of certain goods by a former President
4000, 4051, 4052, 4071,

4080, 4081
446
Importation of goods for use by the President of

Zimbabwe and/or his spouse
4000, 4051, 4052, 4071,

4080, 4081
447
Importation of motor vehicle component parts by a

registered assembler
4000, 4051, 4052, 4071,

4080, 4081
449
Importations of goods for specific mine development

operations
4000, 4051, 4052, 4071,

4080, 4081
450
Reserve Bank relief on capital goods and spares
4000, 4051, 4052, 4071,

4080, 4081
452
Reserve Bank relief on raw materials for manufacture
4000, 4051, 4052, 4071,

4080, 4081
453
Rebate of Duty on parts and accessories for public

transport vehicles
4000, 4051, 4052, 4071,

4080, 4081
454
Rebate of Duty on parts of certain railway locomotives of 4000, 4051, 4052, 4071,
NRZ
4080, 4081
455
Rebate of Duty on parts of certain railway locomotives of 4000, 4051, 4052, 4071,
other operators
4080, 4081
34
456
Rebate of duty on diplomatic importations
9000
457
Importations under inheritance rebate
9000
458
Importations under immigrants rebate
9000
459
Written off/Destroyed goods, etc removed from a bonded

warehouse.
4071
460
Rebate of duty on arts organisation equipment
4000, 4051, 4052, 4071,

4080, 4081
461
Rebate of duty on refuse collection/road maintenance

vehicles.
4000, 4051, 4052, 4071,

4080, 4081
462
VAT Exemption on Agricultural imports.
4000, 4051, 4052, 4071,

4080, 4081
463
Suspension of duty on goods imported by Air Zimbabwe. 4000, 4051, 4052, 4071,
4080, 4081
464
Suspension of duty on spares imported by ZISCO Steel.
4000, 4051, 4052, 4071,

4080, 4081
465
Rebate of duty on motor vehicles imported by serving

members of parliament of Zimbabwe.
4000, 4051, 4052, 4071,

4080, 4081
466
VAT exemption on approved capital equipment imported 4000, 4051, 4052, 4071,
4080, 4081
into the country.
467
Suspension of duty on ZIMRA scanners.
4000, 4051, 4052, 4071,

4080, 4081
468
Surtax on light passenger motor vehicles of chapter

8703.
4000, 4051, 4052, 4071,

4080, 4081
502
Temporary importation of goods for an approved project
5100
503
Temporary importation of aircraft, tools, spare parts and

equipment for use in search, rescue, investigation, repair
or salvage of lost or damaged aircraft
5100, 5200
504
Temporary importation for repair and return
5200, 5271, 5280
35
601
Re-importation after outright exportation where

drawback of duty was claimed
6010
602
Re-importation following temporary exportation for

repair of goods where no duty is payable.
6021
604

repairs - customs duty and surtax not payable
6021
606
Re-importation following exportation of goods, other

than those attracting an ad-valorem rate of duty, where a
cost of repair is raised.
Warehousing of light passenger motor vehicles of
chapter 8703 where surtax is payable.
6021
Removal in bond of light passenger motor vehicles of

8000, 8100
701
801
36
7100
Appendix 11
Country and Currency Codes
(Boxes 10, 11, 15, 17, 18, 22 and 34 on entry)
Country name
2 Alpha code
Afghanistan
Albania
Algeria
American Samoa
Andora
Angola
Anguilla
Antarctica
Antigua and Barbuda
Argentina
Armenia
Aruba
Australia
Austria
Azerbaijan
Bahamas
Bahrain
Bangladesh
Barbados
Belarus
Belgium
Belize
Benin
Bermuda
Bhutan
Bolivia
Bosnia & Herzegovina
Botswana
Bouvet Island
Brazil
British Indian Ocean
Territory
British Virgin Islands
Brunei Darussalam
Bulgaria
Burkina Faso
Burma
AF
AL
DZ
AS
AD
AO
AI
AQ
AG
AR
AM
AW
AU
AT
AZ
BS
BH
BD
BB
BY
BE
BZ
BJ
BM
BT
BO
BA
BW
BV
BR
Currency name 3 Chr.code

(*See note below)
*
ZZZ
*
ZZZ
*
ZZZ
*
ZZZ
*
ZZZ
*
ZZZ
*
ZZZ
*
ZZZ
*
ZZZ
*
ZZZ
*
ZZZ
*
ZZZ
Australian Dollar
AUD
Austrian Schilling
ATS
*
ZZZ
*
ZZZ
*
ZZZ
*
ZZZ
*
ZZZ
*
ZZZ
Belgian Franc
BEF
*
ZZZ
CFA Franc
XOF
*
ZZZ
*
ZZZ
*
ZZZ
*
ZZZ
Pula
BWP
*
ZZZ
Cruzeiro
BRN
I0
VG
BN
BG
BF
BU
US Dollar
US Dollar
*
*
CFA Franc
*
37

USD
USD
ZZZ
ZZZ
XOF
ZZZ
Burundi
BI
Burundi Franc BIF
Country name
2 Alpha code
Currency name 3 Chr.code

(*see note below)
*
ZZZ
Canadian Dollar
CAD
*
ZZZ
*
ZZZ
*
ZZZ
*
ZZZ
*
ZZZ
Remninbi Yuan
CNY
*
ZZZ
*
ZZZ
*
ZZZ
*
ZZZ
*
ZZZ
*
ZZZ
*
ZZZ
CFA Franc
XOF
*
ZZZ
Peso
CUP
Cypriot Pound
CYP
*
ZZZ
*
ZZZ
*
ZZZ
Kroner
DKK
*
ZZZ
*
ZZZ
*
ZZZ
*
ZZZ
*
ZZZ
Egyptian Pound
EGP
*
ZZZ
*
ZZZ
*
ZZZ
Birr
ETB
*
ZZZ
*
ZZZ
*
ZZZ
Markka
FIM
Franc
FRF
French Franc
FRF
*
ZZZ
French Franc
FRF
Cameron
CM
Canada
CA
Cape Verde
CV
Cayman Islands
KY
Central African Republic
CF
Chad
TD
Chile
CL
China
CN
Christmas Island
CX
Cocos (Keeling) Islands
CC
Colombia
CO
Comoros
KM
Congo
CG
Cook Islands
CK
Costa Rica
CR
Cote d'Ivoire
CI
Croatia
HR
Cuba
CU
Cyprus
CY
Czechoslovakia
CS
Czech Republic
CZ
Democratic Yemen
YD
Denmark
DK
Djibout
DJ
Dominica
DM
Dominican Republic
DO
East Timor
TP
Ecuador
EC
Egypt
EG
El Salvador
SV
Equatorial Guinea
GQ
Estonia
EE
Ethiopia
ET
Falkland Islands (Malvinas) FK
Foroe Islands
FO
Fiji
FJ
Finland
FI
France
FR
French Guiana
GF
French Polynesia
PF
French Southern (Territories) TF
38

Gabon
Gambia
Georgia
GA
GM
GE
*
*
*
Country name
2 Alpha code
Currency name 3 Chr. code

(*see note below)
Germany
Ghana
Gibraltar
Greece
Greenland
Grenada
Guadeloupe
Guam
Guatemala
Guinea
Guinea-Bissau
Guyana
Haiti
Heard & McDonald Islands
Honduras
Hong Kong
Hungary
Iceland
India
Indonesia
Iran (Islamic Republic of)
Iraq
Ireland
Israel Shekel
Italy
Jamaica
Japan
Jordan
Kampuchea, (Democratic
Peoples Republic)
Kazakhstan
Kenya
Kiribati
Kuwait
Kyrgyzstan
Lao People's Democratic
Republic
Latvia
Lebanon
DE
GH
GI
GR
GL
GD
GP
GU
GT
GN
GW
GY
HT
HM
HN
HK
HU
IS
IN
ID
IR
IQ
IE
IL
IT
JM
JP
JO
KH
Deutschmark
Cedi
*
Drachma
*
*
French Franc
US Dollar
*
*
*
*
*
Australian Dollar
*
Hong Kong Dollar
*
*
Indian Rupee
*
*
*
Punt
Lira
*
Yen
*
*
DEM
GHC
ZZZ
GRD
ZZZ
ZZZ
FRF
USD
ZZZ
ZZZ
ZZZ
ZZZ
ZZZ
AUD
ZZZ
HKD
ZZZ
ZZZ
INR
ZZZ
ZZZ
ZZZ
IEP
ILS
ITL
ZZZ
JPY
ZZZ
ZZZ
KZ
KE
KI
KW
KG
LA
*
Kenyan Shilling
Australian Dollar
*
*
*
ZZZ
KES
AUD
ZZZ
ZZZ
ZZZ
LV
LB
*
*
ZZZ
ZZZ
39
ZZZ
ZZZ
ZZZ
Country name
2 Alpha code

(* see note below)
Lesotho
Liberia
Libian Arab Jamahiriya
Liechtenstein
Lithuania
Luxembourg
Macau
Madagascar
Malawi
Malaysia
Maldives
Mali
Malta
Marshall Islands
Martinique
Mauritania
Mauritius
Mexico
Micronesia
Moldova, (Republic of)
Monaco
Mongolia
Montserrat
Morocco
Mozambique
Namibia
Nauru
Nepal
Netherlands
Netherlands Antilles
Neutral Zone
New Caledonia
New Zealand
Nicaragua
Niger
Nigeria
Niue
Norfolk Islands
North Korea.
Northern Mariana Islands
LS
LR
LY
LI
LT
LU
MO
MG
MW
MY
MY
ML
MT
MH
MQ
MR
MU
MX
FM
MD
MC
MN
MS
MA
MZ
NA
NR
NP
NL
AN
NT
NC
NZ
NI
NE
NG
NU
NF
KP
MP
Maluti
*
*
*
*
*
*
*
Kwacha
Ringgit
*
CFA
*
US Dollar
French Franc
*
Mauritian Rupee
*
US Dollar
*
French Franc
*
*
*
Metical
Namibian Dollar
Australian Dollar
*
Guilder
*
*
*
New Zealand Dollar
*
CFA Franc
Naira
New Zealand Dollar
Australian Dollar
North Korean Won
US Dollar
40

LSL
ZZZ
ZZZ
ZZZ
ZZZ
ZZZ
ZZZ
ZZZ
MWK
MYR
ZZZ
Franc XOF
ZZZ
USD
FRF
ZZZ
MUR
ZZZ
USD
ZZZ
FRF
ZZZ
ZZZ
ZZZ
MZM
NAD
AUD
ZZZ
NLG
ZZZ
ZZZ
ZZZ
NZD
ZZZ
XOF
NGN
NZD
AUD
KPW
USD
Norway
Oman
NO
OM
Kroner
*
Country name
2 Alpha code

(*see note below)
Pakistan
PK
Palau
PW
Panama
PA
Papua New Guinea
PG
Paraguay
PY
Peru
PE
Philippines
PH
Pitcairn
PN
Poland
PL
Portugal
PT
Puerto Rico
PR
Qatar
QA
Reunion
RE
Romania
RO
Russian Federation
RU
Rwanda
RW
Saint Kitts and Nevis
KN
Saint Lucia
LC
Saint Vincent & the Grenadines VC
Samoa
WS
San Marino
SM
Sao Tome and Principe
ST
Saudi Arabia
SA
Senegal
SN
Seychelles
SC
Sierra Leone
SL
Singapore
SG
Slovakia
SK
Slovenia
ST
Solomon Islands
SH
Somalia
SO
South Korea
KR
South Africa
ZA
Spain
ES
Sri Lanka
LK
St Pierre Miquelon
PM
St. Helena
SH
Sudan
SD
Suriname
SR
Svalbard and Jan Mayen Islands SJ
Pakistan Rupee
US Dollar
*
*
*
*
*
New Zealand Dollar
*
Escudo
US Dollar
*
French Franc
*
Russian Rouble
Rwandan Franc
*
*
*
*
Italian Lira
*
Riyal
CFA Franc
*
*
Singapore Dollar
*
*
*
*
South Korean Won
Rand
Peseta
*
French Franc
*
*
*
Norwegian Kroner
41

NOK
ZZZ
PKR
USD
ZZZ
ZZZ
ZZZ
ZZZ
ZZZ
NZD
ZZZ
PTE
USD
ZZZ
FRF
ZZZ
RUR
RWF
ZZZ
ZZZ
ZZZ
ZZZ
ITL
ZZZ
SAR
XOF
ZZZ
ZZZ
SGD
ZZZ
ZZZ
ZZZ
ZZZ
KRW
ZAR
ESP
ZZZ
FRF
ZZZ
ZZZ
ZZZ
NOK
Swaziland
Sweden
Switzerland
SZ
SE
CH
Lilongeni
Swedish Kroner
Swiss Franc
Country name
2 Alpha code

(*see note below)
Syrian Arab Republic

SY
Taiwan
TW
Tajikistan
TJ
Tanzania
TZ
Thailand
TH
Togo
TG
Tokelau
TK
Tonga
TO
Trinidad and Tobago
TT
Tunisia
TN
Turkey
TR
Turkmenistan
TM
Turks and Caicos Islands
TC
Tuvalu
TV
Uganda
UG
Ukraine
UA
United Arab Emirates
AE
United Kingdom
GB
United States Minor Outer Isles UM
United States of America
US
Uruguay
UY
Uzbekistan
UZ
Vanuatu
VU
Vatican City State (Holy See) VA
Venezuela
VE
Vietnam
VM
Virgin Islands
VI
Wallis & Futuna Islands
WF
Western Sahara
EH
Yugoslavia
YU
Zaire
ZR
Zambia
ZM
Zimbabwe
ZW
*
Taiwanese Dollar
*
Shilling
Baht
CFA Franc
New Zealand Dollar
*
*
*
*
*
US Dollar
Australian Dollar
Ugandan Shilling
*
Dirham
Pound Sterling
US Dollar
US Dollar
*
*
*
Italian Lira
*
*
US Dollar
*
Spanish Pesetas
*
*
Kwacha
Zimbabwean Dollar
42
SZL
SEK
CHF
ZZZ
TWD
ZZZ
TZS
THB
XOF
NZD
ZZZ
ZZZ
ZZZ
ZZZ
ZZZ
USD
AUD
UGS
ZZZ
AED
GBP
USD
USD
ZZZ
ZZZ
ZZZ
ITL
ZZZ
ZZZ
USD
ZZZ
ESP
ZZZ
ZZZ
ZMK
ZWD
Notes:
1. In relation to the currencies and their related codes in the above table the
occurrence of an * followed by the three character "ZZZ" code indicates that the
computer system does NOT hold the relevant rate of exchange for the currency unit
used by that country. Where invoices, freight accounts, AWB's etc in such currencies
the local customs office must be consulted as to the appropriate rate of exchange to
use for the purposes of calculating the equivalent amount in national currency
{Zimbabwe dollars). Any such conversions must be shown on a worksheet attached to
the Bill of Entry.
2. In addition to the countries and their related currencies as shown above certain
other currency codes identifying regional or economic groupings are in existence and
have an exchange rate which is held in the computer system, these are as follows:
Grouping/Currency unit Code

European Community Currency Unit {ECU).
XEU
CFA Franc {under the authority of BCEAO

Banque centrale des Etats de l'Afrique de l'Ouest).
XOF
Preferential Trade Area for the Eastern

and Southern African States {UAPTA).
PT A
43
12.0 Detailed descriptive notes on Customs Procedure Codes
** Additional Code 000 is a general code that can be combined with all extended
procedure codes.
- The use of this code in IM4 regime denotes that one is not claiming relief
from duties payable i.e. Customs Duty; Import Tax and Surtax are payable.
- On Re-imports (IM6), Extended Procedures 6010 and 6022 mean that no
duties are payable with the exception of other fees and fines that might be
levied. eg 6022 000.
- The use of 6021 000 will mean that there is no relief from all duties
payable.
** Extended Procedure 4081 will only be used on the authority of the Port Controller
where the bill of entry is to be lodged.
44
105
Description:
Exportation of goods by the government of Zimbabwe
Legislation:
Number of copies required: Computer Environment

Manual Environment
2
4
Supporting documents:
Duties payable:
Nil
Special provisions:
Permitted Extended
Procedures:
1000, 1040, 1052, 1071, 2100, 2171, 2200, 2271, 3040,

3051, 3052, 3071
45
120
Exportation of goods on which industrial drawback is

to be claimed.
Description:
This procedure caters for the exportation of goods on

which industrial drawback is claimed when such goods
are manufactured in Zimbabwe from duty paid materials
originally imported into Zimbabwe. Upon exportation the
goods must not have undergone any use within
Zimbabwe.
Legislation:
Section 99 of the Customs and Excise

(General) Regulations, 2001
Customs and Excise (Industrial Drawbacks) Regulations
1991.
Number of copies required:
Computer environment
Manual environment
3
5
Supporting Documents:
Duties Payable:
Nil.
Special Provisions:
The goods must be exported within two years of the date

upon which duty on importation was paid. Any claim to
drawback must be lodged within thirty days of the date
of exportation of the goods.
Permitted Extended
Procedures:
1040
46
125

under
the
Customs
and
Excise
(Inward
Processing)(Rebate) Regulations combined with
materials on which industrial drawback is to be
claimed.
Description:
This procedure caters for the exportation of

compensating products manufactured under Inward
Processing Rebate when combined with duty paid stocks
on which industrial Drawback will he claimed. Upon
exportation the goods must not have undergone any use
within Zimbabwe.
Legislation:

(General)(Regulations), 2001.
(General)(Regulations), 2001.
Section 4 of the Customs and Excise (Industrial
Drawback) Regulations, 1991.
The Customs and Excise (Inward Processing)(Rebate)
Regulations, 1997.
Manual environment
4
6
Duties Payable:
Nil
Special Provisions:
This Additional Code is a combination of codes 120 and

170. The conditions applying to each of these must be
fulfilled.
Permitted Extended
Procedures:
1040
47
170
Description:

under the Customs and Excise (Inward Processing)
(Rebate) Regulations.
Legislation:
Section 79 of the Customs and Excise (General) Regulations, 2001.

The Customs and Excise (Inward Processing) (Rebate)
Regulations, 1997.
Manual environment
Duties Payable:
Nil
Special Provisions:
The compensating products must be exported within

twelve months of the date of the grant of rebate or within
such longer period as the Commissioner may allow.
Permitted Extended
Procedures:
1052
48
3
5
175
Description:

in an Export Processing Zone under the Customs
and Excise (Inward Processing) (Rebate) Regulations.
Legislation:

The Customs and Excise (Inward Processing) (Rebate)
Regulations, 1997.
Section 57 of the Customs and Excise (General) Regulations, 2001
Manual environment
Duties Payable:
Nil
Special Provisions:
The compensating products must be exported within

twelve months of the date of the grant of rebate or within
such longer period as the Commissioner may allow.
Permitted Extended
Procedures:
1052
49
3
5
180
Description:
Export of Excisable goods

This procedure covers the removal of excisable goods
manufactured in Zimbabwe.
Legislation:
Section 79 (5) of the Customs and Excise (General)

Regulations. 2001.
Section 128 of the Customs and Excise Act Chapter
23:02
Manual environment
Duties Payable:
Nil
Special Provisions:
For the purposes of this procedure, the premises of a

licensed manufacturer of excisable goods shall be
deemed to be a bonded warehouse.
Permitted Extended
Procedures:
1000
50
4
5
201
Description:
Entry for opaque beer produced by Local Authorities
Legislation:
Customs and Excise (Suspension) Regulations, 1997

S.I. 39 of 1997 Section 6B
Section 237 of the Customs and Excise Act, Chapter
23:02
Number of copies required: Computerised environment

Manual environment
3
5
Duties Payable:
Nil
Special Provisions:
Duty is wholly suspended on opaque beer that is

classified under heading 22.03 of the Excise Tariff and is
produced and sold in Zimbabwe by a Local Authority
Permitted Extended
Procedures:
2000
51
301
Description:
Re-exportation after entry for home use where (Same

State) drawback of duty will be claimed
Legislation:
Section 99 of the Customs and Excise (General)

Regulations, 2001.
Number of copies required: Computer environment

Manual environment
3
5
Original Import Bill of Entry together with the original

invoices relative to the goods.
Duties Payable:
Nil
Special Provisions:
A drawback of the whole of the Customs duty shall be

granted upon imported goods which are not used in
Zimbabwe and are exported within two years from the
date on which duty was paid thereon.
Permitted Extended
Procedures:
3040
52
320
Description:
Re-exportation of goods where Industrial Drawback

of duty will be claimed
This procedure only caters for the re-exportation of
goods after inward processing procedure using duty paid
materials originally imported into Zimbabwe on which
drawback of duty will be claimed.
Legislation:

Regulations 2001.
Customs and Excise (Industrial Drawbacks) Regulations
1991.
Number of copies required: Computer Environment

Manual Environment
3
5
Duties Payable:
Nil
Special Provisions:
The materials on which drawback of duty is being

claimed must be exported within two years of the date
upon which duty on importation was paid.
Any claim to drawback must be lodged within thirty days
of the date of exportation of the goods.
The goods imported for inward processing must be reexported within twelve months of the date of importation
Permitted Extended
Procedures:
3052
53
401
Importation for home use of goods for resale.
Description:
Legislation:
Manual environment
2
4
Duties Payable:
Customs duty and Value Added Tax.
Special Provisions:
VAT is payable on the use of this procedure and will be

claimed as input tax on sale of goods.
For registered operators, a VAT registration number
should be quoted on box 44 of the B/E
In the case of ex-warehouse procedures the identifying
particulars of the B/E, which placed the goods into the
warehouse, must be shown in Box 31 of the Form 21.
Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081
54
402
Importation for home use of goods for use solely in a

process of manufacture.
Description:
Legislation:
Manual environment
2
4
A Manufacturers certificate in the prescribed form.

Document Code 300.
Duties Payable:
Customs duty, Value Added Tax and Surtax.
Special Provisions:
The manufacturer must be registered with the Ministry of

Industry and International Trade.
particulars of the B/E which placed the goods into
warehouse must be shown in Box 31 of the Form 21.
Permitted Extended
Procedures:
4000, 4051, 4052, 4071,4080, 4081
55
403
Importation for home use of goods for the exclusive

use of the Government of Zimbabwe.
Description:
A rebate of all taxes will be granted for goods imported

for use solely by the Government of Zimbabwe.
Customs and Excise Act, Part III of the Tariff.
Legislation:
1st Schedule, Part II, Item 1(v) of the Value Added Tax
(General) Regulations, 2003.
Manual environment
2
4
Government Duty Free certificate,

Document Code 100.
Duties Payable:
Nil
Special Provisions:
A Duty Free certificate from the relevant Ministry should

be produced including the necessary requisitions, where
necessary.
Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081
56
404
Importation for home use of goods for use by foreign

embassies, High Commissions and other diplomatic
missions.
Description:
A rebate of all taxes will be granted on goods imported

for use at or by a diplomatic mission and certified to be
for official purposes.
Regulations, 2001.
Legislation:
1st Schedule, Part II, Item 1(ii) of the Value Added Tax
Manual environment
2
4
Duties Payable:
Nil
Special Provisions:
Prior authority from the Ministry of Foreign Affairs is

required.
Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081
57
405
Description:
Donated hospital requisites, including motor vehicles

as may be approved and certified by the Secretary for
Health to be for use in any hospital.
Legislation:

Manual environment
2
4
A certificate issued by the Secretary for Health.

Document Code 307.
Duties Payable:
Nil
Special Provisions:
Requisites must not be disposed of so as to come into the

possession of, or into consumption by any person not
entitled by law to import the article(s) free of duty.
Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081
58
406
Description:
Donated school requisites, including motor vehicles as

may be approved by the Secretary for Education to
be for use in any school.
Legislation:

Manual environment
2
4
A certificate issued by the Secretary for Education.

Document Code 101.
Duties Payable:
Nil
Special Provisions:
Requisites must not be disposed of so as to come into the

possession of, or into consumption by any person not
entitled by law to import the article(s) free of duty.
Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081
59
407
Description:

manufacture of aircraft conditional entry
requirements by the Commissioner General.
Legislation:
Section 4 (1) of the Aircraft Assembly Rebate

Regulations. S.I. 18 of 2001.
Computerised environment
Manual environment
Aircraft Assemblers Declaration

Document Code 500
Duties Payable:
Value Added Tax
Special Provisions:
The manufacturer must be registered with the

Commissioner General.
3
4

Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081
60
410
Goods for occupational therapy or the occupational

training of the blind.
Description:
A rebate of duty will be granted in respect of materials

imported by a public body, association or an institution
recognised by the Minister -
Legislation:
(a)
for use in the occupational therapy for the

treatment of patients suffering from any disease,
deformity or physical incapacity; or
(b)
for use in the occupational training of the blind.

Regulations, 2001.
1st Schedule, Part II, Item 6 of the Value Added Tax
Manual environment
Declaration by the Responsible Officer

Document Code 502
Duties Payable:
Nil
Special Provisions:

Permitted Extended
Procedures:
4000, 4051, 4052, 4071,4080,4081
61
2
4
411
Importation of goods (general) for registered miners.
Description:
The procedure covers the importation by a person who is

the holder of a registered mining location as defined in
the Mines and Minerals Act, of goods for mining
purposes.
Legislation:
Manual environment
2
4
Duties Payable:
Special Provisions:
The registered number of the mining location must also

be entered in the Description of goods box 31 of the Bill
of Entry.
Permitted Extended
Procedures:
4000, 4051, 4052, 4071,4080 ,4081
62
412
i) Specified goods for the mining industry.
Description:
A rebate of duty will be granted on the following articles

when imported by a person engaged in the mining
industry(a) eucalyptus, pine and other oils for use in the
extraction of gold and other minerals by the
floatation process;
(b) chemical substances other than spirits, methylated
spirits, fuel oils, lubricants and nitrate of lead, for
use in any process for the concentration or
refining of ore, or for assay or research purposes.
ii) Goods for the prospecting and search for mineral
deposits.
A rebate of duty will be granted on goods which:
(a) are imported by a person who has entered into
a contract with the Government, which is
approved by the Minister, for the prospecting and
search for mineral deposits; and
(b) the Minister is satisfied are to be used in the
prospecting and search for mineral deposits in the
performance of such a contract.
i) Section 113 of the Customs and Excise (General)
Regulations, 2001
Legislation:
ii) Section 129 of the Customs and Excise (General)

Regulations, 2001.
Manual environment
i) A certificate issued by the Secretary for Finance.

Document code 301
Duties Payable:
Nil
Special Provisions:

Permitted Extended
Procedures:
4000, 4051, 4052, 4071,4080, 4081
63
2
4
413
Specified goods for the mining industry which are for

specific use by registered miners.
Description:
A rebate of duty and a suspension of Value Added Tax

will be granted on goods which, by virtue of their
description, qualify for clearance under both:
(a) a rebate of duty provided for in Section 113 of the
Customs and Excise (General) Regulations, 2001,
and
(b) an exemption of VAT is provided for in 1st
Schedule, Part II, Item 6 of the Value Added Tax
Section 113 of the Customs & Excise (General)
Regulations, 2001.
Legislation:

Manual environment
Duties Payable:
Nil
Special Provisions:

Permitted Extended
Procedures:
4000, 4051, 4052, 4071,4080, 4081
64
2
4
414
Description:
Importation of goods of a capital nature for use in the

prospecting and search for mineral deposits -direct
home use.
Legislation:

Regulations, 2001.
Manual environment
2
4
A certificate issued by the Commissioner General.

Document Code 315.
The certificate issued by the Commissioner General may
be dispensed with if the goods are of a type listed in the
Second Schedule, Item 23 (Section 3(b)) of the Sales Tax
(Exemption) Regulations, 1992.
Duties Payable:
Nil
Special Provisions:
Authority from the Commissioner General is required on

use of this procedure.
Permitted Extended
Procedures:
4000, 4051, 4052, 4071,4080, 4081
65
415
Description:
i.
Goods for use in petroleum exploration or

production;
A rebate of duty will he granted on goods which are
imported by a contractor solely and exclusively for
use in the exploration for or production of petroleum
and which the Secretary for Mines has certified are
imported in terms of a contract;
ii. Importation of goods imported in terms of an

agreement entered into pursuant to a special
mining lease.
A rebate of duty will be granted on goods imported in
terms of an agreement entered into pursuant to a
special mining lease and which the Minister of
Mines has certified are imported under such contract.
Legislation:
i.

Regulations, 2001

.
ii. Section 138 of the Customs and Excise (General)
Regulations, 2001.
Manual environment
A certificate issued by the Secretary for Mines.

Document Code 303.
Duties Payable:
Nil
Special Provisions:

Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080,4081
66
2
4
416
Description:

manufacturing of electrical goods in such form and
under such conditions as the Commissioner General
may approve.
Legislation:
Customs and Excise (Electrical Manufacturers Rebate)

Regulations. SI 378 of 1999
Manual environment
2
4
A manufacturers certificate in the prescribed form.

Document Code 300
Duties Payable:
Nil
Special Provisions:
The assembler must be registered with the Commissioner

General for the purposes of the rebate.
Permitted Extended
Procedures:
4000, 4051, 4052, 4071,4080,4081
67
417
Importation of goods by farmers and agricultural cooperatives
Description:
The exemption covers importations by farmers and cooperatives.

Legislation:
Manual environment
2
4
Farmers Licence
Duties Payable:
Customs duty and Value Added Tax
Special Provisions:
The following particulars must be shown in Box, 44 of

the Bill of Entry together with the normal requirements
for that box.
(a) In the case of a licensed farmer, the number of his
current licence or his permanent registered licence
number.
(b) in the case of an agricultural co- operative the
number of the certificate.
Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080,4081
68
418
i) Importation of kerosene intended for use as fuel in

jet aircraft.
Description:
(Use of this Additional code is equivalent to the

provision of a certificate by the person claiming the
suspension to the effect that the kerosene is intended for
use in jet aircraft.)
ii) Importation of fuel, lubricants and consumable
supplies for certain aircraft.
A rebate of duty will be granted in respect of fuel,
lubricants and other consumable technical supplies:
(a) taken on board any aircraft used in the operation of
a commercial air service; or
(b) contained in the tanks or other receptacles of any
aircraft arriving in Zimbabwe; or
(c) taken on board any aircraft at its last place of
departure in Zimbabwe.
i) Section 6 of the Customs and Excise (Suspension)
Regulations, 1997.
Legislation:

ii) Section 108 of the Customs and Excise (General)
Regulations, 2001.
Manual environment
Duties Payable:
Nil
Special Provisions:
Permitted Extended
Procedures:
3
5

4000, 4051, 4052, 4071, 4080,4081
69
420
Importation of aircraft stores and equipment for

aircraft engaged in international air navigation or
search, rescue, etc.
Description:
A rebate of duty will be granted in respect of stores,

aircraft equipment, ground equipment and spare parts
imported or supplied for use in or for the maintenance of
aircraft engaged in international air navigation except
aircraft registered within Zimbabwe.
Section 110(1)(a) of the Customs and Excise (General)
Regulations, 2001.
Legislation:

.
Manual environment
Duties Payable:
Nil
Special Provisions:

Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081
70
2
4
422
Importation of goods for free distribution by

International Organisations.
Description:
A rebate of duty will be granted on such goods as the

Minister may approve when such goods are imported by
any international or regional organisation, body or
agency which has been designated by the Minister as a
relief organisation, body or agency.
Regulations, 2001.
Legislation:

Manual environment
Duties Payable:
Nil
Special Provisions:

Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081
71
2
4
423
Importation of goods by a foreign organisation under

an aid or technical co-operation agreement.
Description:

Minister, or a person authorised by the Minister may
approve.
Regulations, 2001.
Legislation:

.
Manual environment
2
4
Duties Payable:
Nil
Special Provisions:
Authority for clearance under this rebate should be

obtained from the Commissioner General.
Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081
72
424
Importation of materials and equipment by road

safety associations or organisations.
Description:
A rebate of duty will be granted on such materials as the

Minister may approve when such materials and
equipment are imported by any road safety association or
organisation approved by the Minister to be used solely
for the purpose of promoting safety.

Regulations, 2001.
Legislation:

Manual environment
2
4
Duties Payable:
Nil
Special Provisions:
Any Road Safety Association or Organisation wishing to

use this procedure must seek authority from the
Commissioner.
Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081
73
425
Importation of goods by religious, charitable or

welfare organisations in Zimbabwe.
Description:

Minister may approve which have been donated to or
imported by or for any association or organisation
approved by the Minister which is involved in religious,
charitable or welfare work in Zimbabwe.
Regulations, 2001.
Legislation:
1st Schedule, Part II, Item 3(a) of the Value Added Tax
Manual environment
2
4
A rebate letter from the Commissioner General

Document Code 318
Duties Payable:
Nil
Special Provisions:
Any organisation wishing to use this procedure must get

authority from the Commissioner General
Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081
74
426
Description:
Importation of motor vehicles and other goods for use

by the blind and disabled.
A suspension of duty will be granted on:
(a)
a motor vehicle of heading 87: 03 having either

special controls or is of automatic transmission or
both for use by a disabled person;
(b)
any other goods for use by a blind or disabled

person.
Legislation:
Customs and Excise (Suspension) Regulations, 2003

S.1.3266 of 2003.
Manual environment
A letter issued by the Commissioner General approving

the importation.
Document Code 318.
Duties Payable:
Value Added Tax
Special Provisions:
The importation of vehicles for disabled persons under

this Additional code is strictly confined to importations
by registered commercial motor vehicle dealers on behalf
of the disabled persons.
2
5
Motor vehicles cleared on this procedure have a five year

restriction before disposal.
Any direct importations by physically handicapped
persons should be cleared on Form 49 bringing import
tax to account.
Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081
75
427
Description:
Importation of goods for Religious Purposes.

A rebate of duty will be granted on the following goods
for use by a religious organisation approved by the
Commissioner General:
(a) organs and blowers thereof, harmonious and band
instruments;
(b) church decorations, alters, fonts, lecterns, pulpits,
vestments and other appointments not being
furniture.
(c) illuminated windows; and
(d) bibles, prayer books, hymn books, pictures,
pamphlets, posters, charts, statues of a religious
nature, crucifix, rosaries, medals, church stationery,
communion plates, church vessels, incense and
other religious articles as approved by the
Legislation:

Regulations, 2001.
1st Schedule, Part II, Item 3(b) as read with Item 6 of the
Value Added Tax (General) Regulations, 2003.
Manual environment
2
4
A rebate letter from the Commissioner General

Document Code 318
Duties Payable:
Nil
Special Provisions:
The Responsible Officer must apply to the Commissioner

General for the use of this procedure.
Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081
76
428
Importation of cups, medals and other trophies

awarded outside Zimbabwe.
Description:
A rebate of duty will be granted on the following goods:

(a) cups, medals and other trophies or awards
presented outside Zimbabwe to any person and
imported by him or on his behalf
(i)
as prizes at public exhibitions or shows,
at public examination in any educational
institution, or for skill or sport in public
competition or competition in any
educational institution;
(ii)
as prizes for skill or sport in competition
among members of air, military, naval or
police forces; or
(iii)
for bravery or humanity, for excellence in
art, industry, invention, manufactures,
learning or science or for honourable or
meritorious public service.
(b) Cups medals and other trophies or awards imported
for presentation to commemorate such significant
or ceremonial events or occasions as the Minister
may approve.
Legislation:

Regulations, 2001.
Manual environment
2
4
Duties Payable:
Nil
Special Provisions:
The articles shall on importation or release from Customs

bear engraved or otherwise indelibly marked on them the
purpose for which they were presented.
Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081
77
429
Importation of goods for incorporation in the

construction of approved projects.
Description:
A rebate of duty will be granted on goods which are

certified by the responsible Ministry and the
Commissioner General to be components or materials for
incorporation in the construction of such projects as may
be approved by the Minister. The components or
materials shall form a permanent part of the finished
project.
Regulations, 2001.
Legislation:

Manual environment
2
4
Duties Payable:
Nil
Special Provisions:
Authority from the responsible Ministry and

Commissioner General is required for the use of this
procedure.
Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081
78
430
Importation of goods for public museums.
Description:
A rebate of duty will be granted on:

(a) show cases and fittings for public museums;
(b) appliances and apparatus imported for the
preparation of specimens and exhibits.
Regulations, 2001.
Legislation:

Manual environment
A declaration signed by the Responsible Officer

Document Code 502
Duties Payable:
Nil
Special Provisions:

Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081
79
2
4
431
Importation of materials to be used in the

preparation and packaging of fresh fruit for export.
Description:
A rebate of duty will be granted on such materials as the

Minister may approve when such materials are imported
by a person or organisation approved by the Minister.
Regulations, 2001.
Legislation:

Manual environment
2
4

Document Code 502
Duties Payable:
Nil
Special Provisions:
Approval from the Commissioner General is needed for

the use of this procedure.
Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081.
80
432
Importation of samples imported for destructive

testing.
Description:
A rebate of duty will be granted on samples imported in

such quantities as may be approved, and under such
conditions the Commissioner General may fix.
Regulations, 2001.
Legislation:

Manual environment

Document Code 502
Duties Payable:
Nil
Special Provisions:

Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081
81
2
4
433
Importation of goods being equipment and

accessories imported by blood transfusion service
organisations.
Description:
A rebate of duty will be granted on motor vehicles,

equipment or other accessories imported by organisations
approved by the Minister under such conditions as the
Minister may determine.
Regulations, 2001.
Legislation:

Manual environment
2
4
Certificate from the Secretary for Health.

Document Code 307.
Declaration signed by the Responsible Officer of the
organisation.
Document Code 502
Duties Payable:
Nil
Special Provisions:
An application to the Commissioner General for

recognition is needed for the use of this procedure.
Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081
82
434
Importation of seeds of all kinds imported in bulk for

planting.
Description:
The exemption covers seeds of all kinds, including bulbs,

corms, fruits, rhizomes, spores, tubers and tuberous
roots, imported in bulk.
Legislation:
2nd Schedule, Part I of the Value Added Tax (General)

Regulations, 2003.
Manual environment
Agricultural Permit.
Document Code 302.
Duties Payable:
Customs duty.
Special Provisions:

Permitted Extended
Procedures:
4000, 4051, 4052, 4071,4080, 4081
83
2
4
435
Importation of substances prepared for medical

research or veterinary research.
Description:
The procedure covers substances as may be certified by

the Secretary for Health to have been specially prepared
for the medical or veterinary laboratory investigation of
disease or medical or veterinary research.
Legislation:
Manual environment
A certificate issued by the Secretary for Health.

Document Code 307.
Duties Payable:
Special Provisions:

Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081
84
2
4
436
Importation of goods being tools used in diamond

drilling which, in actual drilling, are placed between
the diamond drill machine and the face of the hole
being drilled.
Description:
Legislation:
Manual environment
Duties Payable:
Special Provisions:

Permitted Extended
Procedures:
4000, 4051, 4052, 4071,4080, 4081
85
2
4
437
Description:
Importation of goods being carboys, cylinders and

other specialized containers as may be approved by
the Commissioner for use on a returnable basis for
the transport of goods.
Legislation:
Section 5 of the Customs and Excise (Suspension)

Regulations, 1997.
.
Manual environment
Duties Payable:
Nil
Special Provisions:

Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081
86
2
4
438
Description:
Importation of goods being balls, cones, pellets, rods

and other grinding media for use in ball-mills, tube-mills or rod-mills.
Legislation:
Manual environment
Duties Payable:
Special Provisions:

2
4

Permitted Extended
Procedures:
4000, 4051, 4052, 4071,4080, 4081
87
439
Description:
Importation of capital equipment for use in an export

processing zone which is not situated in an industrial
park, and which is appointed in terms of section 20 of
the Export Processing Zones Act [Chapter 14:07].
Legislation:
Section 142 (1) of the Customs and Excise (General)

regulations, 2001.
Manual environment
2
4
Declaration by the Chief Executive Officer responsible

for the Export Processing Zone that the goods imported
will be solely for use in the export processing zone.
Document Code 317.
Duties Payable:
Nil
Special Provisions:
A valid investment licence issued in terms of Section 26

of the Export Processing Zone Act [Chapter 14:07]
Permitted Extended
Procedures:
4000, 4051, 4052, 4071,4080, 4081
88
440
Description:
Importation of specified goods for the manufacture of

tyres under rebate.
A rebate of duty shall be granted on materials referred to
in the Second Schedule of the Tyre Manufacture Rebate
Regulations (SI 265 of 2001) imported or taken out of
bond by a manufacturer for use in the manufacture of
tyres.
Legislation:
Customs and Excise (Tyre Manufacturer) (Rebate)

Regulations 2001. S.I. 265 of 2001.

Manual environment
2
4
A Manufacturers Certificate in the prescribed form.

Document Code 300.
Duties Payable:
Nil
Special Provisions:
The use of this procedure is strictly restricted to a Tyre

Manufacturer approved by the Commissioner.
Permitted Extended
Procedures
4000, 4051, 4052, 4071,4080, 4081
89
441
Importation of wines and/or spirits under rebate.
Description:
A rebate of Customs Duty will be granted on:

a)
spirits and methylated spirits used for certain
specified purposes, and
b)
Legislation:
wines imported for use in the manufacture of

potable spirits.
Customs & Excise (Spirit Rebate) Regulations, 1982.

Customs & Excise (Wine Rebate) Regulations, 1981.
Manual environment
Duties Payable:
Surtax
Special Provisions:

Permitted Extended
Procedures:
4000, 4051, 4052, 4071,4080, 4081
90
3
5
443
Description:
Importation of bicycle kits for use in the assembly of

bicycles
The rebate of duty applies only on bicycle kits in
completely knocked down form, imported or taken out of
bond by an assembler for use in the assembly of bicycles.
Legislation:
Customs and Excise (Bicycle Assembly) (Rebate)

Regulations (SI 313 of 2000)

Manual environment
3
5
Duties payable:
Nil
Special Provisions:
Any person who wishes to use this procedure shall apply

to the Commissioner General for registration as an
assembler.
Permitted Extended
Procedures:
4000, 4051, 4052, 4071,4080, 4081
91
444
Description:
Importation of goods donated to Local Authorities.

Secretary for Local Government, Rural and Urban Development may approve and which have been donated to
and imported by or for the use of any Local Authority.
Legislation:

Regulations, 2001.
.
Manual environment
2
4
A declaration by the Responsible Officer

Document Code 502.
Duties Payable:
Nil
Special Provisions:
A certificate to the effect that the goods are for the use
only by the relevant body issued by the Secretary for
Local Government, Rural and Urban Development is
required.
Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081
92
445
Description:
Importation of certain goods for use by a former

President
A rebate of duty is granted on:
(a) a motor vehicle; and
(b) personal and household effects
imported, taken out of bond, or acquired from duty paid
stocks by a former President.
Legislation:

Regulations 2001.
1st Schedule, Part II, Item 6 arw Item 1(iv) of the Value
Added Tax (General) Regulations, 2003.
Computer Environment
Manual Environment
Duties Payable:
Nil
Special Provisions:
The former President shall give an undertaking to the

effect that the goods will not be sold or otherwise
disposed of in Zimbabwe without prior permission of the
Permitted Extended
Procedures:
4000, 4051, 4052, 4071,4080, 4081
93
2
4
446
Description:
Importation of goods for use by the President of

Zimbabwe and/or his spouse.
Legislation:
Customs and Excise Act Part III of the Tariff

1st Schedule, Part II, Item 1(iii) of the Value Added Tax
Manual environment
Nil
Duties Payable:
Nil
Special Provisions:
Nil
Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081
94
2
4
447
Importation of motor vehicle components by an

assembler registered in terms of Section 5 of the
Customs and Excise (Motor Vehicles Assembly)
(Rebate) Regulations, 1999
Description:
A rebate of duty will be granted in respect of component

parts imported by an assembler for use in the assembly of
motor vehicles of 87.01, 87.02, 87.03, 87.04, 87.05, or
87.11.
The Customs and Excise (Motor Vehicles Assembly)
(Rebate) Regulations 1999. Statutory Instrument 13 of
1999
Legislation:

Manual environment
3
5
A manufacturers certificate in the prescribed form.

Document Code 300.
Duties Payable:
Nil
Special Provisions:
The assembler must be registered with the Commissioner

General for the purposes of the rebate.
Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080, 4081
95
449
Description:
Goods imported for specific mine development

operations.
A rebate of duty will be granted on specified goods of a
capital nature, which are imported by a holder of a
mining licence, and exclusively for use in the mining
development operations within a specified mining area
and which the Secretary for Mines has certified in
consultation with the Commissioner- General.
Legislation:

Regulations, 2001
Manual environment
A certificate issued by the Secretary for Mines.

Document Code 303.
2
4

the importation.
Document Code 318.
Duties Payable:
Value Added Tax
Special Provisions:

use of this procedure
Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080,4081
96
450
Description:
Reserve Bank Relief on capital goods and spares.

This rebate covers capital goods specified by the
Minister of Finance to be eligible for rebate upon
presentation of a duty free certificate.
Legislation:
Section 128C of the Customs and Excise (General)

(Amendment) Regulations, . S.I297C of 2000.
Amendment No.7
Manual environment
Duty Free Certificate

Document Code 301
2
4

Document Code 318
Duties Payable:
Value Added Tax
Special Provisions:

VAT is payable on the use of this procedure.
Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080,4081
97
452
Description:
Reserve Bank Relief on raw materials for

manufacture.
This rebate covers raw materials specified by the
Minister of Finance to be eligible for rebate upon
presentation of a duty free certificate.
Legislation:
Section 128C of the Customs and Excise (General)

(Amendment) Regulations, S.I297C of 2000.
Amendment No.7
Manual environment
Duty Free Certificate

Document Code 301
2
4

Document Code 318
Duties Payable:
Nil
Special Provisions:

Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080,4081
98
454
Description:
Rebate of duty on parts of certain railway

locomotives of NRZ
Legislation:

Duties Payable:
Special Provisions:
Manual environment
2
4
Nil
Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080,4081
99
455
Description:
Rebate of duty on parts of certain railway

locomotives of other operators.
Item 6, Part 2, 1st Schedule of the VAT (General)
Regulations, 2003. (S.I.273/2003)
Legislation:

Duties Payable:
Special Provisions:
Manual environment
2
4
Nil
Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080,4081
100
456
Description:
Rebate of duty on Diplomatic Importations

The use of this procedure is restricted to personal
importations only and is subject to approval by the
Commissioner-General
Legislation:

Regulations, 2001
Regulations, 2003. (S.I.273/2003)

Duties Payable:
Manual environment
2
4
Nil
Special Provisions:
Permitted Extended
Procedures:
9000
101
457
Description:
Importations under Inheritance Rebate

A rebate of duty may be granted on used personal and
household effects including one motor vehicle or motor
cycle, imported by persons residing in Zimbabwe who
have inherited the goods upon the death of a person as a
result of a bequest made by that person or as a result of
the intestacy of that person
Legislation:

Regulations, 2001
Regulations, 2003. (S.I.273/2003)

Duties Payable:
Manual environment
2
4
Nil
Special Provisions:
Permitted Extended
Procedures:
9000
102
458
Description:
Importations under Immigrants Rebate

A rebate of duty may be granted in respect of personal
and household effects and other goods if such goods
were in physical existence and fully paid for by the
immigrant before the time of his arrival.
Use of this procedure can be done after authorization by
the Commissioner General
Legislation:

Regulations, 2001
Regulations, 2003. (S.I.273/2003)

Duties Payable:
Manual environment
2
4
Nil
Special Provisions:
Permitted Extended
Procedures:
9000
103
460
Description:
Rebate of duty on arts organisations equipment

A rebate of duty will be granted on rebateable goods (as
defined in the Customs and Excise (General)
Regulations,) subject to other conditions the
Commissioner General may fix.
Legislation:
Section 144F of the Customs and Excise (General)

Regulations, 2001 (Amendment No.8) S.I.136 of 2003
Regulations, 2003. (S.I.273/2003)

Duties Payable:
Special Provisions:
Manual environment
2
4
Nil
Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080,4081
104
461
Description:
Rebate of duty on refuse collection/ road maintenance

vehicles.
A rebate of duty will be granted on any refuse
collection or road maintenance vehicle to be used by or
on behalf of any local authority where the Secretary for
Local Government has certified in consultation with the
Commissioner- General.
Legislation:
Section 144G of the Customs and Excise (General)

Regulations, 2001


Regulations, 2003. (S.I.273/2003)
2
Manual environment
4
A certificate issued by the Secretary for Local
Government.
Document Code 314.
the importation.
Document Code 318.
Duties Payable:
Nil
Special Provisions:

Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080,4081
105
462
Description:
Vat exemption on agricultural imports

An exemption of VAT will be granted on specified
goods in the 2nd Schedule, Part I, of the VAT (General)
Regulations, 2003
Legislation:
2nd Schedule, Part I, of the VAT (General) Regulations,

2003.
Manual environment
Duties Payable:
Special Provisions:
2
4
Customs Duty and Surtax

Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080,4081
106
463
Description:
Suspension of duty on goods imported by Air

Zimbabwe.
A rebate of duty will be granted on specified goods and
spares imported by Air Zimbabwe
Legislation:
Customs and Excise (Suspension)(Amendment)

Regulations, 2004, (No.2) S.I. 36 of 2004.
Manual environment
2
4
Duties Payable:
Value Added Tax
Special Provisions:
Only Air Zimbabwe can make use of this procedure

Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080,4081
107
464
Description:
Suspension of duty on spares imported by ZISCO

Steel.
A suspension of duty will be granted on specified goods
and spares imported by Zisco Steel
Legislation:
Customs and Excise (Suspension)(Amendment)

Regulations, 2004.
(S.I. 202 /2004)
Manual environment
2
4
Duties Payable:
Nil
Special Provisions:
Only Zisco Steel can make use of this procedure

Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080,4081
108
465
Description:
Rebate of duty on motor vehicles imported by serving

members of parliament of Zimbabwe.
A rebate of duty will be granted on bonafide motor
vehicles imported by members of parliament
Legislation:

Regulations, 2001
Manual environment
2
4
Duties Payable:
Value Added Tax
Special Provisions:
Only Air Zimbabwe can make use of this procedure

Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080,4081
109
466
Description:
VAT exemption on approved capital equipment

imported into the country.
VAT shall be granted on approved capital equipment
imported into the country.
Legislation:
VAT Exemption Regulations (General) Regulations,

2004
Manual environment
Duties Payable:
Customs Duty
Special Provisions:

Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080,4081
110
2
4
467
Description:
Suspension of duty on ZIMRA scanners.

Duty shall be wholly suspended on scanners imported by
the Zimbabwe Revenue Authority
Legislation:
Customs and Excise Suspension (Amendment)

Regulations, 2003
VAT (General) Regulations, 2003, First Schedule Part 2,
Item6
Manual environment
Duties Payable:
Special Provisions:
Permitted Extended
Procedures:
2
4
NIL
4000, 4051, 4052, 4071, 4080,4081
111
468
Description:
Surtax on light passenger motor vehicles of chapter

8703.
Surtax shall be charged on light passenger motor
vehicles of 8703 which are more than 5years from date
of manufacture.
Legislation:
Customs and Excise (Surtax Tariff) Notice, 2004

S.I of 2004
Manual environment
Duties Payable:
2
4
Customs Duty, Value Added Tax and Surtax
Special Provisions:

Permitted Extended
Procedures:
4000, 4051, 4052, 4071, 4080,4081,9000
112
502
Temporary importation of goods for an approved

project.
Description:

Minister may approve when such goods are temporarily
imported into Zimbabwe by contractors or other persons
for completion of such projects as may have been
approved by the Minister. This shall apply to goods not
intended for consumption in Zimbabwe.
Regulations, 2001.
Legislation:
1st Schedule, Part II, Item 1(q) of the Value Added Tax
Manual environment
3
5
Duties Payable:
Nil
Special Provisions:
Authority from the responsible Ministry and the

Commissioner General is needed for use of this
procedure.
All goods cleared under this rebate should be re-exported
at the expiry of the date specified.
Permitted Extended
Procedures:
5100.
113
503
Temporary importation of all aircraft, tools, spare

parts and equipment imported for use in the search,
rescue, investigation, repair or salvage of lost or
damaged aircraft.
Description:
A rebate of duty will be granted on the above mentioned

goods if they are to be exported within one month of the
conclusion of the search, rescue, investigation, repair or
salvage.
Section 110 (1)(b) of the Customs and Excise (General)
Regulations, 2001.
Legislation:
1st Schedule, Part II, Item 1(n) of the Value Added Tax
Manual environment
Duties Payable:
Nil
Special Provisions:
Goods to be exported within one month of the conclusion

of the search, rescue, investigation, repair or salvage.
Permitted Extended
Procedures:
5100, 5200.
114
3
5
504
Temporary importation for repair and return.
Description:
The Commissioner may permit the Temporary

Importation of goods without payment of duty on
importation for purposes of being repaired.
Legislation:
Section 124 of the Customs and Excise Act [Cap: 23:02]

Manual environment
Duties Payable:
Nil
Special Provisions:
A security in the form of a cash deposit or guarantee

must be lodged.
Permitted Extended
Procedures:
5200, 5271, 5280
115
3
5
601
Description:
Re-importation after outright exportation of goods on

which Industrial Drawback has been claimed.
Legislation:

Regulations, 2001.
Manual environment
3
5
See special provisions below.
Duties Payable:
See special provisions below.
Special Provisions:
Evidence must be produced at the time of re-importation

to show that the goods were previously exported and that
they were not subjected to a process of manufacture
outside Zimbabwe.
Drawback of duty (if already claimed) will be collected
under a Special Warrant prepared by Customs prior to
assessment of the Bill of Entry.
Permitted Extended
Procedures:
6010
116
602
Description:

repair where no Customs duty, Import tax and
Surtax is payable.
This procedure covers:
a)
re-importations on which a rebate of duty is
granted on goods re-imported after having been
temporarily exported for repair under warranty or
guarantee,
b)
re-importations of goods for use by the Government of Zimbabwe following repair, (previously
imported under Additional code 403),
c)
re-importations of goods for use by foreign
embassies, High Commissions and other
diplomatic missions following repair, (previously
imported under Additional code 404),
d)
re-importations of goods previously cleared under a rebate of Customs duty, Import tax and
Surtax following repair, (previously imported
under Additional codes 415, 420, 423, 425, 427,
429 or 433),
e)
re-importations of goods donated to local authorities following repair (previously imported under
Additional codes 444).
Legislation:

1st Schedule, Part II, Item 1(b) arw Item 6 of the Value
Added Tax (General) Regulations, 2003.
Manual environment
b)
Government Duty Free certificate. Document

Code 100.
d)
For goods previously imported under CPC 415, a

certificate issued by the Secretary for Mines.
Document Code 303.
e)
Document Code 314.
Duties Payable:
Nil
Special Provisions:
c)
Permitted Extended
Procedures:
6021.
3
5
Prior authority from the Ministry of Foreign

Affairs is required.
117
604

repair.
Description:
This procedure covers re-importations of goods

previously entered and cleared under Additional codes
407, 424, 426.
Legislation:

Regulations, 2001.
Manual environment
Duties Payable:
Value Added Tax
Special Provisions:
Permitted Extended
Procedures:
6021
118
3
5
606
Description:
Re-importation following temporary exportation of

goods, other than those attracting an ad-valorem rate
of duty, where a cost of repair is raised.
Legislation:
Manual environment
Duties Payable:
Customs duty, Import Tax and Surtax.
Special Provisions:

2
5

Permitted Extended
Procedures:
6021
119
701
Description:
Warehousing of light passenger motor vehicles of

Surtax shall be calculated on the warehousing of light
passenger motor vehicles of 8703 which are more than
5years from date of manufacture.
Legislation:

S.I of 2004
Manual environment
Duties Payable:
2
4
Nil
Special Provisions:

Permitted Extended
Procedures:
7100
120
801
Description:
Removal in bond of light passenger motor vehicles of

chapter 8703 where surtax is payable
Surtax shall be calculated (and added to the penal
sum)on the removal in bond of light passenger motor
vehicles of 8703 which are more than 5years from date
of manufacture.
Legislation:

S.I of 2004
Manual environment
Duties Payable:
Special Provisions:
Permitted Extended
Procedures:
Nil
2
4

8000,81000
121

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Zimbabwe Revenue Authority

ASYCUDA++ Trade Manual

A simplified Form 21 is printed in black and white resulting in substantial cost

1.0 Direct Trader Input (DTI).

These messages are pre-programmed and so cannot be altered by the trader in

1.4.2 Bureau Input

2.0 The F21 Declaration Form

heading information which is common to the entire consignment and is

- one set of item information which provides details pertaining to a

2.1 Private prints of the new form

3.0 Customs Assigned Numbers (CAN's)

4.0 Customs Procedure Codes (CPCs)

4.2 Extended Procedures

4.3 Additional Codes

Entry for home use

5.0 Payment of customs duties and other charges

be supported by suitable evidence to substantiate the claim including copies of the

6.0 Customs Release Order

7.0 Clearance of Household effects

goods as "bona-: fide household effects".

8.0 Non-availability of the computerised system

9.0 The Manual Procedure System

10.0 Detailed guidance on completion of Form 21 Boxes

For official use only

The Type or model of declaration is identified in this box,

For import declarations enter full name and address of the

Total number of pages in this declaration, including the

Total number of items (lines) declared.

Enter the total number of packages in the Declaration.

Enter your own reference number for the declaration.

For imports enter the full name, address and Customs

For export declarations the consignee name and address

Only used when an entry is paying Accounting Fees

Country of Export Mandatory

If the Entry is being completed by:

In the second box enter a country code that shows the

Enter 0 if not containerised and 1 if containerised.

Enter a code describing the terms of delivery specified in

Enter the current Customs rate of exchange of the declared

These boxes are used in the Valuation note segment of the

Enter the code of the means of arrival into, or departure

EX Enter the identifying particulars of any supporting

IM Enter the code of the customs office where the goods

Location of goods Mandatory

Number and Type Optional

Enter the shipping marks and numbers for this item.

Sequential number of the Item.

Enter the full 8-digit commodity code relevant to the

Enter the country of origin code of goods in this item.

Enter the gross weight of the goods declared to the nearest

Enter a preference code, where applicable, to claim a

Enter Customs Procedures Code applicable

Enter the net weight of the goods declared rounded to the

Enter details of any preceding document being acquitted.

When a quantity other than net weight is required as per

If no units are specified in the Tariff Handbook.

Enter the Item Invoice Value in the currency declared in

Valuation Method Mandatory

Enter the code appropriate to the valuation method used to

Enter the Licence/Permit/Certificate reference number

Enter the value of the goods for Customs duty purposes in

Duties and Taxes

Enter the Tax Base, Rate, Amount, Mode of Payment code