Acts 16/1955 (Federal), 24/1955 (Federal), 10/1956 (Federal), 16/1956 (Federal),
20/1956 (Federal), 29/1956 (Federal), 1/1957 (Federal), 10/1957 (Federal),
20/1957 (Federal), 24/1957 (Federal), 15/1958 (Federal), 25/1958 (Federal),
7/1959 (Federal), 15/1959 (Federal), 21/1959 (Federal), 22/1959 (Federal),
44/1959 (Federal), 3/1960 (Federal), 4/1960 (Federal), 17/1960 (Federal),
18/1960 (Federal), 39/1960 (Federal), 5/1961 (Federal), 22/1961 (Federal),
4/1962 (Federal), 6/1962 (Federal), 25/1962 (Federal), 36/1962 (Federal),
49/1962 (Federal), 3/1963 (Federal), 9/1963 (Federal), 25/1963 (Federal), 5/1964,
11/1964, 36/1964, 51/1964, 90/1964, 4/1965, 6/1965 (s. 19), 9/1965 (s. 8), 14/1965,
26/1965, 3/1966, 7/1966, 40/1966, 1/1967, 3/1967, 12/1967, 32/1967,. 48/1967,
3/1968, 17/1968, 28/1968, 3/1969, 26/1969, 38/1969, 1/1970, 17/1970, 36/1970,
19/1971, 49/1971, 19/1972, 43/1972, 7/1973, 19/1973, 6/1974, 22/1974, 41/1974,
30/1975, 17/1976, 30/1976, 26/1977, 22/1978, 24/1978, 36/1978, 41/1978 (s. 15),
23/1979, 24/1979, 2/1980, 15/1980, 1/1981, 15/1981, 22/1981, 51/1981, 53/1981,
8/1982, 33/1982, 34/1982, 9/1983, 20/1983, 29/1983, 17/1984, 25/1984, 29/1984,
19/15, 26/1985, 18/1986, 20/1986, 24/1986, 28/1987, 29/1987, 30/1987, 16/1988,
11/1989, 3/1990, 5/1990, 19/1990, 25/1990, 1/1991, 11/1991 (s. 14), 27/1991,
8/1992, 17/1992, 21/1992, 12/1993, 15/1994, 19/1994, 17/1995, 4/1996 (as modified
by S.I. 94/1996), 13/1996, 3/1998 (s. 31), 29/1998, 17/1999, 21/1999, 22/1999,
18/2000, 22/2001, 27/2001, 29/2001, 15/2002, 12/2002, 15/2002, 10 /2003.
R.G.N.s 803/1963, 25/1970, 217/1970, 313/1970, 452/1970, 529/1970, 1135/1971,
413/1974, 790/1974, 822/1974.
ARRANGEMENT OF SECTIONS
PART I
PRELIMINARY
Section
1. Short title.
2. Interpretation.
3. Commissioner of Customs and Excise.
4. . . . . . .
[Repealed by Act 17 of 1999, with effect from the 19th January, 2001.]
PART II
POWERS OF OFFICERS
5. Stationing of officers on ships or trains.
6. Officers to travel free when on duty.
7. Powers of officers in relation to ships, aircraft or vehicles.
8. Sealing of goods on ships, aircraft or vehicles.
9. General powers of officers.
10. Taking of samples.
11. Opening of packages.
12. Opening of postal articles.
13. Arrest of offenders by proper officers.
PART III
IMPORTATION OF GOODS
14. Ports of entry and routes.
TITLE 23 15. Establishment of customs barriers.
16. Prohibition of importation or exportation except through appointed
ports or by defined routes.
17. Appointment of landing, loading and examination places.
18. Appointment of transit sheds and customs areas and licensing of other
places.
19. Appointment of container depots.
20. Appointment of private railway sidings.
21. Uncustomed goods not to be removed.
22. Entrance and exit to or from customs areas.
23. Vehicles entering or leaving customs areas.
24. Stationmaster to supply documents to proper officer.
25. Postmaster-General to report goods imported by post.
26. Person in charge of vehicle to report goods in his charge.
27. Persons to report goods in their possession.
28. Report of aircraft.
29. Report of arrival of ships.
30. Report or production of documents may be dispensed with by
Commissioner.
31. Report by operator of pipeline.
32. Report may be amended.
33. Cargo may remain on board ship or aircraft.
34. Liability for duty.
35. Master, pilot or pipeline operator may appoint agent.
36. Goods deemed to have been imported.
37. Time of importation.
38. No importation without entry.
39. Entry of goods to be made.
40. Entry of imported goods.
41. Embargo and examination of goods still under customs control.
42. Commissioner may require certain declarations and certificates.
43. Entry after sight.
44. Particulars of goods in entry.
45. Form or label affixed to parcels imported through the post.
46. Entry of goods imported as freight in aircraft.
47. Goods prohibited from importation.
48. Restricted importations.
49. Wreck.
49A. Registration of imported vehicles.
49B. Application for registration of locally assembled and re-built vehicles.
49C. Allocation of registration mark and number and issue of registration
book.
PART IV
COASTING TRADE
50. Coasting trade.
51. Report to be delivered before departure of ship.
52. Report to be delivered before goods are landed.
53. Payment of wharfage and other fees.
PART V
EXPORTATION OF GOODS
54. Exporter to deliver customs documents and produce goods. 54A. Person in charge of vehicle to report goods in his charge before
leaving Zimbabwe.
55. Exportation of goods.
56. Exportation of goods overland.
57. Outward clearance of ships.
58. Outward clearance of aircraft.
59. Master, pilot or operator may appoint agent.
60. Time of exportation of goods.
61. Restriction of exportation.
PART VI
EXPORT PROCESSING ZONES
62. Interpretation in Part VI.
63. Goods imported into export processing zones exempt from duty.
64. Facilities, etc., to be provided by Export Processing Zones Authority.
65. Goods deemed to be exported and imported.
66. Goods manufactured in export processing zones.
67. Removal of goods from export processing zones.
PART VII
WAREHOUSING OF GOODS
68. Bonded warehouses.
69. General bond of proprietor or occupier of bonded warehouse.
70. Storing of goods in warehouse without payment of duty.
71. Removal of goods from warehouse.
72. Bonded goods as stores for aircraft or ships.
73. Bonded goods sold from a duty-free shop.
74. Clearance in terms of bond.
75. Liability of goods to duty at date of entry for consumption.
76. When warehoused goods must be cleared.
77. Sorting, repacking or destroying goods under customs authority.
78. Transfer of ownership of goods warehoused.
79. Warehouses may be locked by officer.
80. Taking stock and duty on deficiencies.
81. Sampling of warehoused goods.
82. Remittal of duty on certain warehoused goods which are destroyed,
etc.
83. Removal of goods in bond to any other port of entry or any other
territory.
84. Responsibility for goods placed in bonded warehouse.
PART VIII
ORDINARY DUTIES, ANTI-DUMPING DUTIES AND COUNTERVAILING
DUTIES
85. Interpretation in Part VIII.
86. Customs duties.
87. Classification of goods for customs purposes.
88. Determination of origin of manufactured goods.
89. Specified country content of goods subject to lower rates of duty than
in customs tariff.
90. Anti-dumping duties.
91. Provisional anti-dumping charge.
92. Countervailing duties.
93. General provisions regarding anti-dumping and countervailing duties. 94. Confirmation of anti-dumping duty, provisional anti-dumping charge
or countervailing duty.
95. Excise duties.
96. Classification of goods for excise purposes.
97. Surtax.
98. Duties shall be subject to certain provisions.
PART IX
AGREEMENTS
99. President may enter into customs agreements.
100. Agreements to be published.
101. President may make regulations to give effect to agreements.
102. Provisions of agreements and regulations to prevail when inconsistent
with this Act or any other law.
103. President may suspend, rebate or remit duties payable under
agreement.
PART X
VALUE FOR DUTY PURPOSES
104. Interpretation in Part X
105. Value for duty purposes.
106. Transaction value: primary method of valuation.
107. Transaction value of identical goods: first alternative method.
108. Transaction value of similar goods, second alternative method.
109. Deductive value: third alternative method.
110. Computed value: fourth alternative method.
111. Fall-back method of valuation: final alternative method.
111A. Method of valuation in cases where truth or accuracy of importer's
statement is in doubt.
112. Valuation of goods imported privately.
113. Adjustment to be made in calculating value for duty purposes of
imported goods.
114. Bill of entry or release of goods not to constitute valuation.
115. Conversion of foreign currency and payment of duty in foreign
currency in certain cases .
116. Value for purposes of excise duty and surtax on goods locally
manufactured.
117. Value of exported goods.
118. Duty-paid value.
119. Appeals against valuation of goods.
PART XI
REBATES, REFUNDS AND REMISSIONS OF DUTY
120. Suspension, drawback, rebate remission or refund of duty.
121. Claims for exemption; burden of proof on claimant
122. Goods for President to be exempt from duty.
123. Certain goods for former President to be exempt from duty.
124. Temporary imports free of duty.
125. Refunds generally.
126. Remission of duty upon loss or destruction of goods
PART XII
EXCISE AND SURTAX MANAGEMENT
127. Liability for excise duty or surtax.
128. Licence to manufacture or produce goods liable to excise or surtax. 129. Applications for licences: information to be supplied by applicant, etc.
130. Stills kept or used otherwise than for manufacture of spirits.
131. Exemption from licensing requirements and from payment of duty in
certain circumstances.
132. Power of Commissioner to authorize manufacture of certain goods for
experimental purposes.
133. Refusal of licence.
134. Refusal and cancellation of licences when offences have been
committed.
135. Suspension of licence.
136. Licensee to enter into bond.
137. Conditions to grant of licence.
138. Transfer of licence.
139. Change of premises.
140. Name of licensee to be exhibited on premises.
141. No other business to be carried on licensed premises.
141A. Premises may be locked by officer.
142. Books to be kept and returns to be rendered by persons engaged in
manufacture of commodities liable to excise duty or surtax.
143. Books to be kept on licensed premises.
144. Submission of bill of entry when payment of excise duty or surtax is
made.
145. Duty to be paid on surplus stock.
146. Duty to be paid in respect of deficiency in stock, etc.
147. Entry and search of premises.
148. Where processes in licensed premises are to be carried out and goods
kept.
149. Supervision of operations.
150. Tables for calculating quantities of goods liable to excise duty or
surtax.
151. Obligations of manufacturers of goods liable to excise duty or surtax.
152. Licensee to provide storerooms, plugs, taps, etc.
153. Damage to locks, pipes, safes, etc.
154. Erection of safes, receivers and requisites in connection therewith.
155. Vats and butts.
156. Ascertaining capacity of vats, etc.
157. Strength to be as denoted by hydrometer.
158. Spirits store.
159. Receipt into spirits store.
160. Storing of manufactured wines.
161. Removal of and securing of duty on spirits or wines.
162. Opening of store in absence of officer.
163. Officer to take stock.
164. Temporary exemption of manufacturers of wine from fruit grown in
Zimbabwe and manufacturers of opaque beer.
165. Prohibitions in respect of brewing.
166. Prohibitions in respect of worts, wash, low-wines, etc.
167. Spirits, worts, etc., illicitly kept.
168. Removing or selling tobacco in respect of which any provision of this
Act has been contravened to be an offence.
169. Restriction of weight of cigarettes which may be manufactured. 170. Removal of goods liable to excise duty or surtax.
171. Procedure on cessation of manufacture of goods liable to excise duty
or surtax.
172. Loss of goods liable to excise duty or surtax in warehouses.
PART XIII
OFFENCES, PENAL PROVISIONS AND PROCEDURE
173. False statements by persons arriving in or departing from Zimbabwe.
174. False invoices, false representation and forgery.
175. Importation and possession of blank invoices.
175A. Manufacture,use or possession of customs date stamps.
176. Obstruction of officers.
177. Removing, altering or defacing marks or seals.
178. Certain responsibilities of master, pilot or person in charge of vehicle.
179. Removing or breaking locks placed on warehouse.
180. Failure to make full declaration of sealable goods.
181. Bribery and collusion.
182. Smuggling.
183. Importation of prohibited or restricted goods to be an offence.
184. Miscellaneous offences.
185. Warehousing irregularities.
186. Penalties for failure to keep books, etc., in connection with
manufacture of goods liable to excise duty or surtax.
187. Offences relating to use of ships, aircraft or vehicles.
188. Goods and ships, aircraft, vehicles or other things liable to forfeiture.
189. Concealed goods.
190. Forfeited packages, containers or utensils.
191. Substitution of other goods for goods actually liable to seizure.
192. Embargo on goods which have passed out of customs control.
193. Procedure as to seizure and forfeiture
193A. . . . . . .
[Repealed by PART VI of Act 27 of 2001 with effect from the 1st January, 2002.]
194. Creditors not to attach articles until disposed of in terms of section
193.
195. Authority for delivery of seizure under bond.
196. Notice of action to be given to officer.
197. Tender of amends and effect thereof.
198. Court may refuse costs.
199. Pest-infected or harmful goods.
200. Imposition of fine by Commissioner.
201. Liens and preferences.
201A. Power to appoint agent for collection of duty.
202. Interest on unpaid duty and payment of fines and duties by
instalments.
203. Impounding of documents.
204. Burden of proof.
205. Evidence in certain circumstances.
206. Calculation of duty-paid value of currency for purpose of certain
offences.
207. Certain offences to have extra-territorial operation.
208. Special jurisdiction of magistrates.
209. Additional penalties which may be imposed. PART XIV
GENERAL
210. Secrecy.
210A. Use of Information for private gain
211. Oaths and affidavits.
212. Entries, oaths, etc., made outside Zimbabwe to be of full force and
effect in Zimbabwe.
213. Translation of foreign documents.
214. Conditions and enforcement of bonds.
215. Fresh security.
216. Joint and several liability of subscribers to bond.
216A. Licensing of clearing agents.
217. Security to be given for due observance of Act.
218. Liabilities of agent and principal.
219. Written authority to transact business on behalf of another.
220. Expense and risk of handling goods.
221. Abandonment of goods.
222. Sellers of goods to produce proof of payment.
223. Persons carrying on business to keep proper books and records.
224. Claims and refunds.
225. Imposition of tariffs and amendment thereof.
226. Rates of duty in relation to time of importation, exportation or entry.
227. Circumstances in which payment of proposed duty or increased duty
may be deferred.
228. Refund of duty imposed in terms of section 225 (1).
229. Refund of new duty imposed in terms of section 225 (1).
230. Seller under contract may recover any increase and purchaser may
deduct any decrease of duty.
231. Fee for correction of bill of entry.
232. State warehouse.
233. Measures.
234. Goods in transit.
235. Making of regulations.
236. Making of orders
237. Making of rules.
238. Delegation of Commissioner's functions.
AN ACT to provide for the imposition, collection and management of customs,
excise and other duties, the licensing and control of warehouses and of premises for
the manufacture of certain goods, the regulating, controlling and prohibiting of
imports and exports, the conclusion of customs and trade agreements with other
countries, and forfeitures, and for other matters connected therewith.
[Date of commencement: 1st July, 1955.]
PART I
PRELIMINARY
1 Short title
This Act may be cited as the Customs and Excise Act [Chapter 23:02].
2 Interpretation
In this Act-
"absolute alcohol" means absolute alcohol by volume at a temperature of fifteen
degrees Celsius;
"agreement" means- (a) a convention, treaty, agreement or other arrangement concluded by the
President in terms of section ninety-nine; or
(b) those provisions of a convention, treaty, agreement or other
arrangement referred to in subsection (2) of section one hundred that are identified by
the President in terms of paragraph (b) of that subsection;
"aircraft" includes balloons, kites, gliders, airships and flying machines;
"anti-dumping duty" means an anti-dumping duty imposed in terms of section ninety;
"beer" includes ale, black beer, lager beer, porter, spruce beer and stout;
"bill of entry" means a prescribed form on which an entry is made;
[inserted by PART VI of Act 18 of 2001 with effect from the 12th January, 2001.]
"brandy" means-
(a) a distillate produced solely by the distillation of wine derived from the
fermented juice of grapes, by a pot still or similar process, at a strength not exceeding
eighty per centum of absolute alcohol; or
(b) a mixture of two or more distillates as defined in paragraph (a); or
(c) a distillate or mixture of distillates as defined in paragraph (a) or (b) to
which has been added wine spirit or rectified spirit and flavouring matter so,
however, than the finished product contains not less than twenty per centum of
distillate referred to in paragraph (a) calculated as absolute alcohol; or
(d) marc brandy;
and includes synthetic or imitation brandy which means a potable liquor containing
more than one comma seven per centum of absolute alcohol and which purports to
have or has the appearance and flavour of brandy but was produced by methods other
than those specified in paragraph (a), (b) or (c), and is not marc brandy;
"brewer" means a brewer of beer, and includes the proprietor, lessee or possessor of a
brewery;
"cigar" includes cheroot and cigarillo;
"cigarette" means any article made from cigarette tobacco rolled or enveloped in
paper or other covering;
"cigarette tobacco" means-
(a) any tobacco cut into strips less than one millimetre in width and
includes any cut tobacco described or offered for sale as tobacco for making into
cigarettes;
(b) a mixture of any cut tobacco with tobacco as defined in paragraph (a);
"commercial goods" means goods which are used mainly for the generation of
income or the making of profits;
"Commissioner" means-
(a) the Commissioner in charge of the department of the Zimbabwe
Revenue Authority which is declared in terms of the Revenue Authority Act [Chapter
23:11] to be responsible for assessing, collecting and enforcing the payment of duties
in terms of this Act; or
(b) the Commissioner-General of the Zimbabwe Revenue Authority, in
relation to any function which he has been authorised under the Revenue Authority
Act [Chapter 23:11] to exercise;
[inserted by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
"consumption" means consumption or use in Zimbabwe;
"container" means a receptacle which-
(a) is fully or partially enclosed so as to constitute a compartment
intended for containing goods; and
(b) is of a permanent character and strong enough to be suitable for
repeated use; and (c) is specially designed to facilitate the carriage of goods by one or more
modes of transport; and
(d) is designed for ready handling, particularly when being transported
from one mode of transport to another mode of transport; and
(e) has an internal volume of one cubic metre or more;
"container depot" means any premises appointed by the Commissioner in terms of
subsection (1) of section nineteen to which containers which contain or may contain
uncustomed goods may be removed for entry, storage, detention, unpacking and
examination;
[amended by PART III of Act 17 of1999 with effect from the 19th January, 2001.]
"cost", in relation to the cost, insurance, freight value of any goods, means the ex-
factory price of the goods, together with the cost of transport from the place of
manufacture to the place of export and all other charges and expenses incidental to
placing the goods on board the means of transport by which the goods are removed
from the country of exportation;
"cost, insurance, freight value", in relation to any goods. means the total amount of
the cost, insurance and freight paid or payable for those goods;
"countervailing duty" means a countervailing duty imposed in terms of section
ninety-two;
"country of exportation", in relation to imported goods, means the country from
which such goods are exported to Zimbabwe, excluding any country through which
such goods travel in transit;
"crew" includes every person, except the master or pilot, employed in any capacity on
any ship, aircraft or vehicle;
"currency" includes any bill of exchange, promissory note, traveller's cheque or letter
of credit or any draft or other document issued to obtain currency or credit for an
amount of money;
"custom house" means a custom house appointed in terms of paragraph ( f ) of
subsection (1) of section fourteen;
"customs area" means any place appointed by the Commissioner in terms of
subsection (1) of section eighteen for the deposit of uncustomed goods;
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
"customs aerodrome" means any aerodrome appointed by the Minister in terms of
paragraph (d) of subsection (1) of section fourteen;
"customs tariff" means the tariff of customs duties imposed in terms of section two
hundred and twenty-five, as amended or replaced from time to time in terms of that
section;
"dealer", in relation to cigarettes, means any person, including a club, who deals in
cigarettes;
"Department" means the department of the Zimbabwe Revenue Authority which is
declared in terms of the Revenue Authority Act [Chapter 23:11] to be responsible for
assessing, collecting and enforcing the payment of duties in terms of this Act;
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
"designated opaque beer" means opaque beer which is manufactured by the holder of
a commercial brewers permit issued in terms of the Traditional Beer Act [Chapter
14:25];
"direct trader input facilities" means computerised facilities enabling an importer,
exporter, manufacturer, holder of a licence or clearing agent to record information on
the Customs computer system;
[inserted by PART VI of Act 18 of 2001 with effect from the 12th January, 2001.]
"Director " . . . . . . [repealed by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
"distiller" means any person who conducts, works or carries on any distillery either
by himself or through his agent or servant;
"distillery" means any place or premises where any process of distillation whatever of
spirits is carried on, or where any process of rectification of spirits is carried on, or
where any spirits are manufactured or produced from any substance whatever by any
process other than fermentation;
"duty", subject to subsection (4) of section thirty-four, subsection (4) of section
thirty-eight, subsection (6) of section thirty-nine, subsection (5) of section forty,
subsection (6) of section forty-five, subsection (3) of section forty-six, subsection (1)
of section one hundred and eighteen, subsection (2) of section one hundred and
ninety-two, subsection (2) of section one hundred and ninety-three, subsection (3) of
section two hundred and four and subsection (10) of section two hundred and nine,
means any duty leviable under this Act or any other law relating to customs and
excise and includes surtax;
"duty-paid value", in relation to any goods or articles, means, subject to section two
hundred and six , the value of such goods or articles as determined in terms of section
one hundred and eighteen;
[amended by Act 22/2001 with effect from the 20th May, 2002.]
"entry" in relation to clearance of goods for importation, warehousing, removal from
a warehouse or exportation, means the presentation in accordance with this Act of a
correctly completed and signed declaration on a bill of entry in writing and, where
direct trader input facilities exist, includes the recording of the required information
on the Customs computer system, using procedures approved by the Commissioner,
or using a computerised procedure approved by the Commissioner, together with
such bills of lading, invoices, price lists and other documents showing the purchase
value of the goods together with the freight, insurance and other charges on the goods
required to be declared by any provision of this Act;
[substituted by PART VI of Act 18 of 2001 with effect from the 12th January, 2001
and amended by PART III of Act 17 of 1999 with effect from the 19th January,
2001.]
"excise tariff" means the tariff of excise duties imposed in terms of section two
hundred and twenty-five, as amended or replaced from time to time in terms of that
section;
"export" means to take goods or cause goods to be taken out of Zimbabwe;
"exporter" means any person in Zimbabwe who takes goods or causes goods to be
taken out of Zimbabwe, and includes any employee or agent of such person and the
owner of such goods as are exported;
"feints" means any liquid which, in the course of distillation, redistillation or
rectification, is conveyed to-
(a) a feints receiver; or
(b) a vessel, the use of which as a feints receiver is authorized by or under
this Act;
"fortified wine" means wine, grape must or concentrated grape must to which spirits
other than feints have been added and includes wine to which fortified wine has been
added;
"free on board" means free on board any ship, aircraft or vehicle;
"free on board value", in relation to-
(a) exported goods, means the price of such goods to the purchaser,
including all costs, charges and expenses incidental to the sale thereof or to the
placing thereof on board the means of transport by which they will be removed fromZimbabwe but excluding any subsequent costs, charges or expenses incurred in
connection with the delivery of such goods to their destination;
(b) imported goods, means the price of such goods to the importer,
including all costs, charges and expenses incidental to the purchase thereof or to the
placing thereof on board the means of transport by which they will be removed from
the country of exportation but excluding any subsequent costs, charges or expenses
incurred in connection with the delivery of such goods to Zimbabwe;
"freight", in relation to the cost, insurance, freight value of any goods, means the cost
of transporting the goods from the place of export in the country of exportation to the
place of importation in Zimbabwe, and includes all loading, unloading handling and
storage charges incurred prior to their arrival in Zimbabwe;
"gin" means-
(a) a distillate resulting from the redistillation of rectified spirit in the
presence of juniper berries with or without the addition of common salt and harmless
aromatic or other flavouring matter in a pot or gin still; or
(b) a distillate as defined in paragraph (a) compounded with rectified
spirit;
and includes synthetic or imitation gin which means a potable liquor containing more
than one comma seven per centum of absolute alcohol and which purports to have or
has the appearance and flavour of gin but was produced by methods other than those
specified in paragraph (a) or (b);
"goods", subject to subsection (3) of section twenty-seven, subsection (3) of section
forty-eight, subsection (2) of section fifty-five, subsection (4) of section sixty-one,
subsection (2) of section one hundred and seventy-three, subsection (2) of section one
hundred and eighty-seven, subsection (2) of section one hundred and ninety-three and
subsection (10) of section two hundred and nine, including all wares, articles,
merchandise, animals, matter, baggage, stores or things;
"honey beer" means any potable liquid containing more than one comma seven per
centum but not more than seven comma four per centum of absolute alcohol which is
derived by the fermentation of a mixture of honey and water;
"import" means to bring goods or cause goods to be brought into Zimbabwe;
"importer", in relation to goods, includes any owner of or other person possessed of
or beneficially interested in any goods at any time before entry of the same has been
made and the requirements of this Act fulfilled;
[amended by PART VI of Act 18 of 2001 with effect from the 12th January, 2001.]
"insurance", in relation to the cost, insurance, freight value of any goods, means any
costs, charges and expenses of or associated with the insurance of the goods from the
place of export in the country of exportation to the place of importation in Zimbabwe;
"Lake Kariba" means the body of water formed by the construction of the Kariba
Dam;
"landing", in relation to goods, includes the discharging of goods from a pipeline;
"leaf tobacco" means the cured leaves of the tobacco plant;
"licence", in relation to the manufacture of goods liable to excise duty or surtax,
means a licence issued in terms of section one hundred and twenty-eight;
"licensed premises" means any premises in respect of which a licence is issued in
terms of section one hundred and twenty-eight and includes any building situate
outside the immediate precincts of any such premises which is used, with the
approval of the Commissioner, in conjunction with those premises for reducing,
bottling or the disposal of spirits distilled within Zimbabwe;
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
"loading", in relation to goods, includes the pumping or insertion of goods into a pipeline;
"low-wines" means spirits of first extraction by a single still and conveyed into a low-
wines receiver;
"manufacture", in relation to-
(a) goods liable to excise duty or surtax other than-
(i) motor spirit; and
(ii) imported goods;
includes the mixing, brewing, distilling or production of goods liable
to excise duty or surtax; or
(b) motor spirit liable to excise duty or surtax, other than imported motor
spirit, includes the production of motor spirit by the mixing, blending, distilling or
refining of any materials (excluding a motor spirit or such materials as may be
prescribed);
"manufactured tobacco", in relation to tobacco liable to excise duty or surtax, other
than surtax on imported goods, means-
(a) leaf tobacco which has been subjected to any process of manufacture
including cutting, grinding, crushing, rolling, breaking, tearing or rubbing; and
(b) manufactured or partially manufactured tobacco which is subjected to
any further process of manufacture including cutting, grinding, crushing, rolling,
breaking, tearing or rubbing;
but does not include leaf tobacco which has been subjected only to any process or
treatment known in the usage of the trade as butting, thrashing or stripping;
"manufacturer", in relation to-
(a) goods liable to excise duty or surtax other than-
(i) motor spirit; and
(ii) imported goods;
includes any person who is required to be licensed in terms of section
one hundred and twenty-eight and any person who mixes, brews, distils or produces
goods liable to excise duty or surtax or who employs others to do so on his account;
or
(b) motor spirit liable to excise duty or surtax, other than imported motor
spirit, includes any person who is required to be licensed in terms of section one
hundred and twenty-eight and any person who produces motor spirit, liable to excise
duty or surtax, by the mixing, blending, distilling or refining of any materials
(excluding a motor spirit or such materials as may be prescribed) or who employs
others to do so on his account;
"mass" means-
(a) in relation to tobacco, the net mass of such tobacco plus the mass of
the moisture and other substances contained therein at the time of manufacture; and
(b) in relation to cigarettes, the mass of the cigarettes as a whole including
the mass of the tobacco, the paper or other wrapping material and the tipping
material, if any;
"master", in relation to any ship or vehicle, means any person, other than the pilot of
a ship, having charge of such ship or vehicle;
"methylate" includes any prescribed method of denaturation;
"Minister" means the Minister of Finance or any other Minister to whom the
President may, from time to time, assign the administration of this Act;
"neutral spirit" means a spirit derived from the fermentation of carbohydrate
materials and rectified at a strength of not less than ninety-four comma eight per
centum of absolute alcohol,
"officer"- (a) means an officer of the department of the Zimbabwe Revenue
Authority which is declared in terms of the Revenue Authority Act [Chapter 23:11] to
be responsible for assessing, collecting and enforcing the payment of duties in terms
of this Act;
[substituted by PART III of Act 17 of1999 with effect from the 19th January, 2001.]
(b) includes a person exercising the powers or performing the duties of an
officer conferred or imposed upon him in terms of subsection (4) of section three;
"opaque beer", means any potable opaque liquid containing more than one comma
seven per centum of absolute alcohol which-
(a) is derived by the fermentation of a mash of cereal grain or vegetables
or of grain or vegetable products, with or without the addition of sucrose; and
(b) contains the mash or a residue of the mash from which it is derived;
"open stock" means any goods which have been released within Zimbabwe after the
requirements of this Act have been satisfied;
"operator", in relation to a pipeline, includes any person responsible for the
management thereof or for the pumping or insertion of goods into or the discharge of
goods from the pipeline;
"package" means any container, wrapping or outer-cover and its contents, or any
bundle or single piece where the goods are not packed;
"pilot", in relation to any aircraft, means any person having charge of such aircraft;
"pipe tobacco" means any manufactured tobacco including tobacco in the form of
cake, plug or stick but not including cigars, cigarette tobacco, roll tobacco, snuff or
tobacco processed for any purpose other than chewing or smoking;
"place of importation", in relation to-
(a) goods other than goods imported by post, means-
(i) where the goods are imported by ship, the ship's first port of call in
Zimbabwe;
(ii) where the goods are imported by aircraft, the place where the aircraft
makes its first landing in Zimbabwe;
(iii) where goods are imported by road or rail transport, the place where
the goods cross the borders of Zimbabwe;
(iv) where the goods are imported by pipeline, the place where the goods
pass through the first metered point on the pipeline within Zimbabwe;
(b) goods imported by post, means the post office in Zimbabwe where
duty payable on the goods is assessed;
"port" means any place appointed by the Minister in terms of paragraph (a) of
subsection (1) or paragraph (a) of subsection (2) of section fourteen and any customs
aerodrome, whether within a port or not, shall be deemed to be a port for aircraft;
"potable" means suitable for consumption as an alcoholic beverage;
"premises" means any building or place whatsoever;
"proper officer" means, in respect of any port or matter the officer designated by rule
or regulation or by the Commissioner to be the proper officer at that port or in that
matter;
[substituted by PART III of Act 17 of1999 with effect from the 19th January, 2001.]
"provisional anti-dumping charge" means a provisional anti-dumping charge imposed
in terms of section ninety-one;
"record" includes any device or medium whereon or wherein information is recorded;
"rectified spirit" means a spirit derived from the fermentation of carbohydrate
material and rectified at a strength of not less than ninety-five per centum of absolute
alcohol;
"revenue lock" or "revenue rod" means any lock or rod s the case may be, affixed byan officer to any premises, other storage places or goods, for the protection of the
revenue;
"roll tobacco" means-
(a) leaf tobacco which is grown in Zimbabwe and is twisted and put up
for sale in the form of a roll, which is commonly known in Zimbabwe as roll tobacco;
(b) tobacco grown in Zimbabwe and made up into balls and commonly
known as inyoka tobacco;
"rum" means-
(a) a distillate resulting from the distillation of the fermented juice of
sugar cane or its by-products at a strength not exceeding eighty-two comma eight per
centum of absolute alcohol; or
(b) a mixture of two or more distillates as defined in paragraph (a); or
(c) a distillate or mixture of distillates as defined in paragraph (a) or (b)
compounded with rectified spirit derived from sugar cane or its by-products so,
however, that the finished product contains not less than twenty per centum of
distillate referred to in paragraph (a) calculated at absolute alcohol;
and includes synthetic or imitation rum which means a potable liquor containing
more than one comma seven per centum of absolute alcohol and which purports to
have or has the appearance and flavour of rum but was produced by methods other
than those specified in paragraph (a), (b) or (c);
"sealable goods" means-
(a) tobacco, cigars, cigarettes and any other preparations of tobacco or
substitutes therefor;
(b) wet goods;
(c) opium and preparations of opium in any form;
(d) cocaine, preparations of cocaine and other habit-forming drugs;
(e) articles brought or intended as gifts for, or for sale to or for exchange
with, any person;
( f ) all goods liable to excise duty or surtax and on which duty has not
been paid, shipped at a place in Zimbabwe as ship's or aircraft stores;
(g) any other goods which may from time to time be declared by rule or
regulation to be sealable goods;
"ship" includes any ship, vessel or boat of any kind whatsoever, whether propelled by
steam or otherwise or towed;
"smuggling" means any importation, introduction or exportation or attempted
importation, introduction or exportation of goods with intent to defraud the State or to
evade any prohibition of, restriction on or regulation as to, the importation,
introduction or exportation of any goods required to be accounted for under this Act,
and "smuggle" and "smuggled goods" have corresponding meanings;
"spirits" means-
(a) ethyl alcohol; and
(b) feints; and
(c) potable liquid containing more than one comma seven per centum of
absolute alcohol obtained by any process other than fermentation;
but does not include a fermented potable liquid which has been fortified by the
addition of spirits;
"stamp label" means any piece of paper or other material, having thereon the stamp,
mark or impression of any die, plate or other instrument, made or used under this Act
for the purpose of denoting any duty;
"State warehouse" means any premises appointed by the Commissioner in terms of
section two hundred and thirty-two; [substituted by PART III of Act 17 of1999 with effect from the 19th January, 2001.]
"still" includes any part of a still and any distilling apparatus whatever;
"surtax tariff" means the surtax tariff imposed in terms of section two hundred and
twenty-five, as amended or replaced from time to time in terms of that section;
"tobacco refuse" means scrap tobacco, tobacco waste, tobacco clippings or stems or
deposits of tobacco resulting from any processing or handling of leaf tobacco;
"transit shed" means any premises appointed by the Commissioner in terms of
subsection (1) of section eighteen for the deposit of uncustomed goods;
[substituted by PART III of Act 17 of1999 with effect from the 19th January, 2001.]
"uncustomed goods" means goods liable to duty on which the full duties have not
been paid, and any goods, whether liable to duty or not, which, being required to be
accounted for in terms of this Act, have not been so accounted for;
"vehicle" means any train, motor car, van, lorry, cart or other conveyance of any
kind, except a ship or aircraft, and includes fittings, furnishings and equipment
thereof and also animals and their harness and tackle;
"visitor" means a traveller who is not resident in Zimbabwe;
"warehouse" means a warehouse, bonded and licensed in terms of section sixty-eight,
in which goods may be lodged, kept and secured without the payment of duty or until
the requirements of this Act have been satisfied, and includes any store, house, shed,
yard or other place in which goods are so lodged;
"wash" means the liquid from any substance prepared for distillation after
fermentation has commenced;
"weight" means-
(a) in relation to tobacco, the net weight of such tobacco plus the weight
of the moisture and other substances contained therein at the time of manufacture;
and
(b) in relation to cigarettes, the weight of the cigarettes as a whole
including the weight of the tobacco, the paper or other wrapping material and the
tipping material, if any;
"wet goods" means potable liquid of any description containing more than one
comma seven per centum of absolute alcohol, other than honey beer;
"wine"-
(a) means any potable liquid derived by the fermentation of the juices of
fruit or vegetables or fruit or vegetable products; and
(b) includes fortified wine;
but does not include opaque beer, cider or perry;
"wort" means any liquid or substance containing saccharine matter before
fermentation has commenced.
"Zimbabwe Revenue Authority" means the Zimbabwe Revenue Authority established
by section 3 of the Revenue Authority Act [Chapter 23:11].
[inserted by PART III of Act 17 of1999 with effect from the 19th January, 2001.]
3 Commissioner of Customs and Excise
[Subs (1), (2) and (3) repealed by PART III of Act 17 of 1999 with effect from the
19th January, 2001.]
(4) The Commissioner may confer all or any of the powers and impose all or any of
the duties of an officer in terms of this Act upon any person or class of persons:
Provided that the Commissioner shall not confer any such powers or impose any such
duties upon a person who is-
(a) a member of the Public Service, except with the consent of and subject
to such conditions as may be fixed by the Public Service Commission and the
Minister responsible for the Ministry in which that person is employed; or (b) a member of the Prison Service, except with the consent of and
subject to such conditions as may be fixed by the Commissioner of Prisons and the
Public Service Commission; or
(c) a police officer, except with the consent of and subject to such
conditions as may be fixed by the Commissioner of Police and the Police Service
Commission; or
(d) a member of the Regular Force of the Defence Forces, except with the
consent of and subject to such conditions as may be fixed by the Commander of the
branch of the Defence Forces concerned and the Defence Forces Service
Commission; or
(e) not a person referred to in paragraph (a), (b), (c) or (d), except with the
consent of that person.
4 Powers of Commissioner
[Section repealed by PART III of Act 17 of 1999, with effect from the 19th January,
2001.]
PART II
POWERS OF OFFICERS
5 Stationing of officers on ships or trains
The Commissioner, or the proper officer at any port or place in Zimbabwe, may
station any officer on any ship or train while such ship or train is within the limits of
that port or place, and the master of any ship and the person in charge or control of
any train upon which an officer is so stationed shall provide for such officer such
accommodation and board as the Commissioner may reasonably require.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
6 Officers to travel free when on duty
Any officer, when travelling on any duty connected with the administration of this
Act in any ship or train, shall be entitled to travel free of charge as a passenger of
such class as the Commissioner may direct.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
7 Powers of officers in relation to ships, aircraft or vehicles
(1) An officer may board any ship arriving at or being about to depart from any port
in Zimbabwe, or being within Zimbabwean waters, and may freely stay on board for
so long as he considers necessary for the proper performance of his duties or until all
goods laden therein have been delivered from such ship. Such officer shall have free
access to and the right to search every part of the ship and to examine all goods and
containers on board, shall have power to fasten down hatchways, doors and other
openings, to lock up, seal, mark or otherwise secure any goods or containers on board
that ship or to remove any goods or containers to a State warehouse or to any other
place indicated by the officer, and shall have the right to lock up, seal or otherwise
secure the ship's wireless apparatus.
(2) An officer may enter any train destined for Zimbabwe or any aircraft or vehicle
arriving in or being about to depart from Zimbabwe or any aircraft or vehicle within
Zimbabwe which is suspected of containing uncustomed goods or goods destined for
Zimbabwe and may, mutatis mutandis, exercise the powers provided for in subsection
(1).
(3) If any place or any package within or upon any ship, aircraft or vehicle is locked
or otherwise secured and the keys thereto or other means of opening it are not
produced on demand, the officer may open such place or package in any manner in
his power.
(4) An officer may, in the pursuance of his duties, stop and detain within the limits of
Zimbabwe any ship, aircraft or vehicle entering or being about to depart fromZimbabwe or any ship, aircraft or vehicle suspected of containing uncustomed goods.
(5) Containers which are locked up or sealed in terms of subsection (1) shall not be
interfered with in any way, and no seal may be broken or tampered with before
production to an officer.
8 Sealing of goods on ships, aircraft or vehicles
(1) In addition to the powers conferred by section seven, an officer, if he enters any
ship, aircraft or vehicle under the powers conferred by section seven, may, subject to
such regulations as may be prescribed or to such rules as the Commissioner may
make, seal up all sealable goods on the ship, aircraft or vehicle which are either
unconsumed stores of the ship, aircraft or vehicle or the personal property or in the
possession of the master or pilot or any member of the crew thereof, and the master or
pilot and members of the crew shall declare all such sealable goods when called upon
by an officer to do so.
An officer may also, at his discretion, seal up any goods other than sealable goods in
the possession of the master, pilot, members of the crew or passengers on the ship,
aircraft or vehicle. Except by the authority of an officer, no seal placed by an officer
upon such goods shall be broken or disturbed while the ship, aircraft or vehicle
remains at any place in Zimbabwe.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(2) Nothing in this section contained shall in any way affect sections twenty-four,
twenty-six, twenty-seven, twenty-eight and twenty-nine.
(3) The proper officer may permit surplus stores to be entered for consumption under
and subject to the same rules, regulations and duties to which the like kinds of goods
would be subject on importation, or permit any surplus stores to be entered and
warehoused for future use as ship's, aircraft or vehicle stores, even if they could not
legally be imported for consumption.
9 General powers of officers
(1) An officer may stop and search any person, including any person within or upon
any ship, aircraft or vehicle, whom there are reasonable grounds for believing has
secreted about him or in his possession any document or thing which may afford
evidence of an offence in terms of this Act or any dutiable goods or any goods in
respect of which there has been a contravention of any of the provisions of this Act:
Provided that-
(i) before being searched, such person may demand to be taken before
the proper officer, who may, at his discretion, discharge such person or direct that he
be searched;
(ii) a female shall be searched only by a medical practitioner or by a
female and the search shall be conducted with strict regard to decency.
(2) Where there are reasonable grounds for believing that it is necessary to do so for
the protection of the revenue and the proper administration of this Act, a proper
officer appointed for the purposes of this subsection or an officer authorized by such a
proper officer may-
(a) without previous notice, at any time enter any office, business
premises, store, shop, structure or enclosed area for the reception of goods, for the
purpose of making such search, examination and enquiry as he considers necessary,
and may seal, mark or otherwise secure any package there found, and may take
possession of any document, record or other thing for as long as may be necessary for
the purpose of any examination, investigation, trial or inquiry;
(b) while he is on such premises or at any other time, require from any
person the production then and there, or at a time and place to be fixed by the officer,
of any book, document, record, thing or printout or information stored in anyinformation retrieval system which is required under the provisions of this Act to be
kept or exhibited, or which is or has been on such premises or in the possession or
custody or under the control of any such person or his employee; and
(c) at any time and at any place require from any person who has the
possession, custody or control of any such book, record, printout, document or thing
as is mentioned in paragraph (b), the production thereof then and there, or at a time
and place to be fixed by the officer; and
(d) examine and make extracts from and copies of such books, records,
printout or documents as are mentioned in paragraph (b) and may require from any
person an explanation of any entry therein and may seize such books, records,
printout, documents or things as in his opinion may afford evidence of an offence
under this Act; and
(e) take with him on to such premises an assistant or a police officer.
(3) Any person who is in occupation, ownership or control of any premises referred
to in subsection (2) and every person employed by him shall at all times furnish such
facilities as are required by an officer for entering such premises in the course of his
duties and for the exercise of the powers conferred by subsection (2).
(4) If an officer, after having declared his official capacity and his purpose and
having demanded admission into any premises referred to in subsection (2) is not
immediately admitted thereto, he and any person assisting him may at any time, but
during the hours of darkness only in the presence of a police officer, break open any
door or window or break through any wall on such premises for the purpose of entry
and search.
(5) An officer and any person assisting him may at any time break up any part of any
premises referred to in subsection (2) for the purpose of search, and if any safe, chest,
box or package is locked or otherwise secured and the keys thereof or other means of
opening it are not produced upon demand, may open such safe, chest, box or package
by any means at his disposal.
(6) If a search reveals no breach of this Act, any damage done by an officer or person
assisting, him shall be made good at the expense of the State, unless such officer or
other person has been obstructed in the exercise of his powers under this section.
(7) Upon any such examination or inspection as is referred to in this section or in
respect of any matter connected with the provisions of this Act, an officer shall have
the right to put such questions to any person as may be required for obtaining all
necessary information.
10 Taking of samples
An officer may at any time take, without payment, samples of any goods for
examination or for ascertaining the duties payable thereon or for such other purpose
as the Commissioner may consider necessary, and such samples shall be dealt with
and accounted for in such manner as the Commissioner may direct:
Provided that any sample so taken shall, whenever possible. be returned to the owner
of the goods.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
11 Opening of packages
(1) An officer may require the owner of any package, imported or believed to have
been imported into Zimbabwe or entered for export or believed to be intended for
export from Zimbabwe, or containing or suspected of containing any goods which are
liable to duty, or required to be accounted for in terms of this Act, to open such
package, and may examine, weigh, mark or seal such goods as are contained therein.
(2) An officer may in the absence of the owner of any such package as is mentioned
in subsection (1) open and examine such package at the owner's risk and expense. 12 Opening of postal articles
(1) Notwithstanding the provisions of any other law, an officer may open and
examine any postal article which is to be sent outside Zimbabwe or which has been
received from outside Zimbabwe for the purpose of ascertaining whether or not it
contains any goods liable to seizure.
(2) If upon examination in terms of subsection (1)-
(a) an officer discovers in the postal article any goods which he has
reasonable grounds for believing are liable to seizure, he may seize those goods and
the postal article concerned and section one hundred and ninety-three shall apply,
mutatis mutandis, in relation thereto; or
(b) an officer discovers in the postal article no goods referred to in
paragraph (a), he shall release the postal article for delivery to the person to whom it
is addressed or his representative on payment of the duty, if any, payable thereon.
(3) In this section-
"liable to seizure" has the meaning given to it in section one hundred and ninety-
three;
"postal article" has the meaning given to it in section 2 of the Postal and
Telecommunication Services Act [Chapter 12:02].
13 Arrest of offenders by proper officers
If a proper officer has reasonable grounds for suspecting that any person has
contravened any provision of this Act, such proper officer may-
(a) take such person forthwith to a police station and lay a charge against
him; or
(b) if there is no police station in the vicinity, take such person forthwith
before a magistrate with a view to obtaining a warrant for his arrest.
PART III
IMPORTATION OF GOODS
14 Ports of entry and routes
(1) The Minister may, subject to such conditions as he may specify, by order in a
statutory instrument-
(a) appoint places to be ports for Zimbabwe at or through which alone
goods may be imported or exported;
(b) define the roads or routes in Zimbabwe over which imported goods or
goods intended for export shall be conveyed to or from a particular port;
(c) appoint places within Zimbabwe as warehousing ports where bonded
warehouses may be established in terms of section sixty-eight;
(d) appoint places within Zimbabwe to be customs aerodromes at which
aircraft entering Zimbabwe may land, from which aircraft leaving Zimbabwe may
depart and through which alone goods may be imported or exported by air;
(e) specify the hours during which goods shall not be imported or
exported without the special permission in writing of the proper officer;
( f ) appoint custom houses within Zimbabwe or beyond its borders for the
collection of revenue and the general administration of the provisions of this Act
except, in the case of custom houses situated beyond the borders of Zimbabwe, such
provisions as refer to excise or to other matters which cannot properly be dealt with
outside Zimbabwe;
(g) specify the custom houses or customs posts at which uncustomed
goods consigned to certain places within Zimbabwe or imported by passengers shall
be entered;
(h) direct that goods consigned to such place or area within Zimbabwe as
he may specify shall only be imported when entry has been effected at such customhouse as he may specify and thereupon such goods shall only be imported in
accordance with the terms of such direction.
(i) specify that entry of uncustomed goods or goods in the baggage or
upon the person of passengers travelling to Zimbabwe by railway train shall be made
on board the train, whether within Zimbabwe or beyond its borders.
(2) The Minister may, subject to such conditions as he may specify, by order in a
statutory instrument or otherwise-
(a) appoint ports within Zimbabwe for particular or limited purposes and
for such periods as may be specified in the order; and
(b) appoint customs posts within Zimbabwe for particular or limited
purposes.
15 Establishment of customs barriers
(1) The Commissioner may establish customs barriers on any road or route for the
control of imports and exports.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(2) Any person who fails to stop at a customs barrier established in terms of
subsection (1) or who breaks or damages such barrier shall be guilty of an offence
and liable to a fine not exceeding level five or to imprisonment for a period not
exceeding six months or to both such fine and such imprisonment.
[inserted by Act 22 of 2001 with effect from the 10th September, 2002]
16 Prohibition of importation or exportation except through appointed ports or by
defined routes
(1) Subject to subsections (2) and (3), all ships, aircraft and vehicles and all persons
engaged in importing or exporting goods shall enter or leave Zimbabwe through ports
or through aerodromes appointed in terms of section fourteen, and shall follow such
routes as may have been appointed or defined under such section, and shall comply
with all such rules and regulations as may under the provisions of this or any other
enactment be in force for the protection of the revenue and trade of Zimbabwe.
(2) The Commissioner may, in special circumstances, permit, subject to such
conditions as he may fix, ships, aircraft and vehicles and persons engaged in
importing or exporting goods to enter or leave Zimbabwe through places or
aerodromes or by routes other than those appointed or defined in terms of section
fourteen.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(3) Any pipeline through which goods may be imported or exported shall, for its
entire length in Zimbabwe, be laid along a route defined in terms of section fourteen
and shall be constructed and operated in accordance with such regulations as may be
prescribed.
(4) Any person-
(a) contravenes subsection (1); or
(b) contravenes or fails to comply with any condition fixed in terms of
subsection (2); or
(c) contravenes any regulations referred to in subsection (3);
shall be guilty of an offence and liable to a fine not exceeding level five or to
imprisonment for a period not exceeding six months or to both such find and such
imprisonment.
[amended by Act 22 of 2001, with effect from the 10th September, 2002.]
17 Appointment of landing, loading and examination places
(1) The Commissioner may appoint at any port places for the landing and
embarkation of persons, and the landing, loading and examination of goods, including
baggage, and may from time to time make such rules and lay down such conditions inconnection therewith as he considers necessary.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(2) Where, at any port, a place has been appointed in terms of this section, any
person who lands or loads goods otherwise than at such place, except with the written
permission of the Commissioner, shall be guilty of an offence and liable to a fine not
exceeding level five or to imprisonment for a period not exceeding six months or to
both such fine and such imprisonment.
[amended by Act 22 of 2001, with effect from the 10th September, 2002.]
18 Appointment of transit sheds and customs areas and licensing of other places
(1) Subject to this section, the Commissioner may appoint and license sheds or
places erected, owned or occupied by any carrier or by the Posts and
Telecommunications Corporation as transit sheds or customs areas into which goods
may, before entry, be removed from a ship, aircraft or vehicle.
(1a) The Commissioner may impose terms and conditions on a licence issued in
terms of subsection (1), including terms and conditions as to the following matters-
(a) requiring the licensee-
(i) to enter into a bond with sufficient surety, to the satisfaction of the
Commissioner, for ensuring the payment of duty and compliance with the
requirements of this Act in respect of goods delivered or to be delivered to the transit
shed or customs area;
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(ii) to maintain records in respect of the movement and delivery of all
goods into and from the transit shed or customs area;
(iii) not to permit the removal of any goods from the transit shed or
customs area until entry has been made and all the requirements of this Act have been
satisfied;
(b) the cancellation or suspension of the licence in the event of the
licensee failing to comply with any requirement of this Act or with any condition of
his bond referred to in subparagraph (i) of paragraph (a).
(1b) A licence issued in terms of subsection (1) shall expire on the 31st December in
the year in which it was issued but may be renewed for further periods of a year.
(2) The owner or occupier of a transit shed or customs area appointed in terms of
subsection (1) shall, if required by the Commissioner, provide free of charge, to the
satisfaction of the Commissioner-
(a) office accommodation and other facilities for use by officers stationed
at the transit shed or customs area; and
(b) other accommodation for the storage and protection of goods.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(3) The owner or occupier of a transit shed or customs area appointed in terms of
subsection (1) shall be responsible for the maintenance of the accommodation and
facilities referred to in subsection (2).
19 Appointment of container depots
(1) The Commissioner may appoint and license places as container depots for the
storage, detention, unpacking and examination of containers or the contents of
containers or for the delivery to importers of contents of containers after such
contents have been duly entered, subject to the following conditions and such other
conditions and safeguards as the Commissioner may specify-
(a) the licensee shall enter into a bond with sufficient surety, to the
satisfaction of the Commissioner, for the securing of the duty and compliance with
the requirements of this Act in respect of goods delivered or to be delivered to the
container depot; and (b) the proprietor or occupier of a container depot shall, as long as there is
space available in his depot, give accommodation at a reasonable and uniform charge
for the goods of other importers; and
(c) the licensee shall maintain records in respect of the movement,
unpacking and delivery of all goods and shall, when required to do so by an officer,
make the records available to the officer; and
(d) the licensee shall not permit the removal of any goods from the depot
until entry has been made and all the requirements of this Act have been satisfied; and
(e) licences issued in terms of this section shall expire on the 31st
December in each year; and
( f ) if the licensee fails to comply with the conditions of his bond or fails
to comply with this Act or any instruction given by the Commissioner in any matter
connected with the administration of this Act, the Commissioner may cancel or
suspend his licence immediately or refuse to renew it.
(2) The owner of a container depot shall provide free of charge and maintain to the
satisfaction of the Commissioner-
(a) suitable office accommodation and other facilities for use by any
officers whom the Commissioner may station at the container depot; and
(b) a suitable and secure place for the storage and protection of goods.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
20 Appointment of private railway sidings
(1) The Commissioner may appoint and license private railway sidings as places
where uncustomed goods, other than containerized-goods, may be delivered to the
licensee by the National Railways of Zimbabwe, subject to the following conditions
and such other conditions and safeguards as the Commissioner may specify-
(a) the goods delivered to the private railway siding shall be for the use of
the licensee only; and
(b) the licensee shall enter into a bond with sufficient surety, to the
satisfaction of the Commissioner, for the securing of the duty and compliance with
the requirements of this Act in respect of goods delivered or to be delivered to the
licenced private siding; and
(c) the goods shall not be taken into stock, sold or otherwise disposed of
until entry thereof has been made and all the requirements of this Act have been
satisfied; and
(d) licences issued in terms of this section shall expire on the 31st
December in each year; and
(e) if the licensee fails to comply with the conditions of his bond or fails
to comply with this Act or any instructions given by the Commissioner in any other
matter connected with the administration of this Act, the Commissioner may cancel
or suspend his licence immediately or refuse to renew it.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
21 Uncustomed goods not to be removed
(1) With the exception of-
(a) goods which are removed to a State warehouse or other place of
security at the direction of an officer; and
(b) goods which are removed to a place licensed in terms of section
eighteen, nineteen or twenty; and
(c) goods which, having been entered for warehousing, are removed to a
warehouse licensed in terms of section sixty-eight or to a place approved in terms of
subsection (2) of section seventy;
no uncustomed goods shall be removed from any ship, aircraft, vehicle or container toany place.
(1a) Any person who contravenes subsection (1) shall be guilty of an offence and
liable to-
(a) a fine not exceeding level twelve or three times the duty-paid value of
the goods that are the subject of the offence, whichever is the greater; or
(b) imprisonment for a period not exceeding five years;
or to both such fine or imprisonment.
[inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
(2) The importer of any goods shall be responsible for all fees or charges due to the
State in respect of lighterage, wharfage and handling and transportation to a transit
shed, customs area, container depot, State warehouse or other place under customs
control.
22 Entrance and exit to or from customs areas
(1) The Commissioner may, subject to such restrictions and conditions as he may
specify, appoint entrances and exits generally or specially to or from any customs
area within Zimbabwe.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(2) Where entrances to or exits from a customs area have been appointed in terms of
subsection (1), no person or vehicle shall enter or leave and no goods, whether
dutiable or not, shall be brought into or taken out of such area otherwise than through
an entrance or exit so appointed.
(2a) Any person who contravenes subsection (2) shall be guilty of an offence and
liable to a fine not exceeding level five or to imprisonment for a period not exceeding
six months or to both such fine and such imprisonment.
[inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
(3) Any person or vehicle entering or leaving any customs area and all goods which
are being brought into or out of such area may be detained by any officer for the
purpose of search or examination.
23 Vehicles entering or leaving customs areas
(1) The driver or person in charge or having the control of any vehicle which is
within or is entering or leaving any customs area in which there is a customs officer
or where an officer is stationed shall, when requested to do so by an officer by word,
sign or in any other manner, cause the vehicle to stop for the purpose of search and
examination, and no person shall cause the vehicle to be set in motion again until
permitted by such officer to do so.
(2) Any person who contravenes subsection (1) shall be guilty of an offence and
liable to a fine not exceeding level five or to imprisonment for a period not exceeding
six months or to both such fine and such imprisonment.
[inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
24 Stationmaster to supply documents to proper officer
(1) Upon the arrival at any port of any train carrying uncustomed goods, the
stationmaster or other person in charge of the railway station at the port or, failing
him, the person in charge of the train, shall submit to the proper officer-
(a) a train manifest detailing the goods in each container entering
Zimbabwe on the train; and
(b) copies of all invoices, waybills or other documents relating to the
goods conveyed by train and consigned to that station or required to be entered at that
port.
(2) The conductor or guard or any other person in charge of a train whether within
Zimbabwe or beyond its borders shall on demand by an officer furnish that officer
with all information at his disposal in respect of any goods on such train, includingsealable goods, whether such goods are for consumption, stores or the personal
property or in the possession of any member of the crew or the person in charge of
the train.
(3) The stationmaster or other person in charge of the railway station shall deliver to
the officers of customs concerned copies of all advice and delivery notes and such
other documents as may be required relating to goods detained at the ports from
which delivery of such goods may be authorized.
(4) With the exception of goods which are removed to a place licensed in terms of
section twenty, no stationmaster or other person in charge of a railway station at a
port shall, without the written permission of an officer, permit uncustomed goods
required to be entered at that port and conveyed to that station in any train to be
removed from the transit shed or customs area appointed for such station or to be
forwarded to any other railway station, and it shall be an offence to remove any goods
from such shed or area before delivery or removal has been authorized by an officer.
(5) With the exception of containers which are removed to a container depot licensed
in terms of section nineteen, no stationmaster or other person in charge of a railway
station shall, without the written permission of an officer, deliver any uncleared
containers to any private siding or any other railway station.
(6) No stationmaster or other person in charge of a railway station shall, without the
written permission of an officer, deliver to the consignee or any other person at his
station any goods which are required to be entered at any other station.
(7) No person, being the proprietor or lessee of a private railway siding, may receive
railway trucks containing uncustomed goods into his private siding unless he has
been granted a licence by the Commissioner in terms of section twenty.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(8) Any person who contravenes subsection (1), (2), (3) or (5) shall be guilty of an
offence and liable to a fine not exceeding level five or to imprisonment for a period
not exceeding six months or to both such fine and such imprisonment.
[amended by Act 22 of 2001 with effect from the 10th September, 2002.]
(9) Any person who contravenes subsection (4), (6) or (7) shall be guilty of an
offence and liable to-
(a) a fine not exceeding level twelve or three times the duty-paid value of
the goods that are the subject of the offence, whichever is the greater; or
(b) imprisonment for a period not exceeding five years;
or to both such fine and such imprisonment.
[inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
25 Postmaster-General to report goods imported by post
The Postmaster-General shall report by means of a manifest or in any other approved
manner, all goods or parcels that arrive by post from outside Zimbabwe and shall
produce them to an officer for examination.
26 Person in charge of vehicle to report goods in his charge
(1) The person in charge of any vehicle, other than a railway train, arriving in
Zimbabwe, whether conveying goods or not, shall proceed immediately with the
vehicle to the custom house or customs post at the port of entry and, before unloading
or in any manner disposing of such vehicle or goods, make full report in such manner
as the officer may require or as may be prescribed concerning the vehicle, the goods
in his possession or charge and the journey or destination of such goods. If a report in
writing is prescribed or required by the officer, such person shall make and subscribe
before the officer a declaration, at the foot of the report, as to the truth of the same,
and shall answer to the best of his knowledge all such questions and produce all
waybills or other documents relating to the goods, freight and journey as may bedemanded of him by such officer.
(2) No person shall remove a vehicle mentioned in subsection (1) from the custom
house or customs post mentioned in that subsection until permission for removal has
been granted by an officer.
27 Persons to report goods in their possession
(1) Any person arriving in Zimbabwe shall-
(a) whether or not he has goods in his possession, proceed directly-
(i) in the case of a person arriving by ship or vehicle, other than a railway
train, to the custom house or customs post at the place of arrival;
(ii) in the case of a person arriving by aircraft, to the customs post or the
officer at the aerodrome of first landing or such other aerodrome as the Commissioner
may direct;
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(iii) in the case of a person arriving on foot, to the custom house or
customs post nearest to the point at which he crossed the border;
(b) in the case of a person in possession of uncustomed goods arriving by
railway train, proceed directly to the customs post or the officer at the place appointed
in accordance with this Act.
(2) Any person-
(a) being on a railway train destined for Zimbabwe; or
(b) after proceeding as required by subsection (1);
shall-
(i) if called upon by an officer to do so, unreservedly declare all the
goods in his possession in such manner as the officer may require and shall fully and
truthfully answer any questions put to him by the officer; and
(ii) if so required, produce the goods referred to in subparagraph (i) for
inspection by an officer;
and shall not in any manner dispose of any goods in his possession until they have
been released by an officer.
(3) In this section-
"goods" includes Zimbabwean and foreign currency.
28 Report of aircraft
(1) The pilot of every aircraft arriving in Zimbabwe, whether with or without goods
or passengers, shall, except with the special permission of the Commissioner or as
required by any law relating to aviation, make his first landing at one of the
aerodromes appointed in terms of paragraph (d) of subsection (1) of section fourteen
and shall forthwith take his aircraft to the customs post at that aerodrome:
Provided that this subsection shall not apply if the pilot proves to the satisfaction of
an officer that he was compelled to land elsewhere or could not take his aircraft to
such post owing to stress of weather, unavoidable accident or other circumstances
beyond his control.
(2) Within three hours after the landing at a customs aerodrome of an aircraft from a
place outside Zimbabwe or within such further time as the Commissioner may allow,
but in any event before any goods are unloaded from the aircraft, the pilot shall-
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(a) make a report to the officer on duty in such manner and in such form
as may be prescribed; and
(b) answer to the best of his knowledge all questions concerning the
aircraft and cargo and the crew and passengers and journey as are put to him by the
officer on duty.
(3) When making the report referred to in paragraph (a) of subsection (2), the pilotshall, if required to do so by the officer on duty, provide the officer with-
(a) the particulars of the arrival and journey of the aircraft; and
(b) a list of sealable goods on board, whether such goods are for
consumption, stores or the personal property or in the possession of the pilot or any
member of the crew; and
(c) a list of the passengers and crew; and
(d) manifests of the goods on board, signed by the person authorized to
sign such manifests at the aerodrome from which the aircraft departed for Zimbabwe.
(4) The pilot shall, if required to do so by the officer, disembark from the aircraft all
passengers and their baggage for examination
(5) Except with the permission of an officer-
(a) no person shall enter any aircraft carrying goods or passengers in
transit through Zimbabwe while such aircraft remains at any aerodrome within
Zimbabwe;
(b) no person shall enter any aircraft which has arrived at a customs
aerodrome from beyond the borders of Zimbabwe until report has been made in terms
of this section and the officer has carried out such examination of the aircraft and any
goods contained therein as he may consider necessary.
(6) If an aircraft flying from outside Zimbabwe lands within Zimbabwe at any place
other than a customs aerodrome, the pilot shall forthwith report to the official in
charge of any aerodrome at such place or, if there is no aerodrome there, to the
nearest officer, magistrate or police officer, and shall on demand produce to such
person all papers belonging to the aircraft and shall not allow any goods to be
unloaded from the aircraft without the consent of such person. Save for reasons of
health or safety or in order to report in terms of this subsection, no person shall leave
the immediate vicinity of the place of landing without the consent of such official in
charge, officer, magistrate or police officer.
29 Report of arrival of ships
(1) The master of a ship carrying uncustomed goods arriving in Zimbabwe shall not
call at any place therein other than a port appointed in terms of paragraph (a) of
subsection (1) of section fourteen unless forced to do so by stress of weather, accident
or other circumstances beyond his control, in which case he shall come to the custom
house or customs post at the first port at which the ship afterwards arrives and there
make full report to the proper officer concerning the circumstances which so forced
him.
(2) The master of every ship carrying uncustomed goods arriving at any port in
Zimbabwe shall-
(a) within twenty-four hours after the ship's arrival and before any goods
are discharged, come to the custom house or customs post at that port and there-
(i) make a report in writing in the form prescribed or in such other form
as the Commissioner may direct, with as many copies or extracts as the proper officer
may require;
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(ii) make and subscribe to a declaration as to the truth of the report, before
the proper officer, and answer to the best of his knowledge all such questions
concerning the ship and cargo and the crew, passengers and voyage as may be put to
him by that officer;
(b) produce, if required, the official log books for the voyage, the stowage
plans and any other documents in his possession relating to the cargo.
(3) The report referred to in subsection (2) shall state-
(a) the particulars of the arrival and voyage of the ship; and (b) the name, country, tonnage and port of registry of the ship; and
(c) the name and nationality of the master and the owners of the ship; and
(d) the number of the crew; and
(e) whether the ship is laden or in ballast; and shall include-
(i) a list of sealable goods on board, whether such goods are for
consumption, stores or the personal property or in the possession of the master or any
member of the crew; and
(ii) a list of the passengers; and
(iii) a manifest, in the prescribed form, of goods on board.
(4) When the ship is granted clearance to leave the port, the manifest, bills of lading
or other documents in respect of goods on board not consigned to Zimbabwe shall be
returned to the master, and the manifest or bills of lading for goods consigned to any
other port in Zimbabwe shall likewise be returned to the master but enclosed with a
copy or extract of the report and under the seal of the proper officer, which sealed
copy or extract shall be delivered by the master to the proper officer at such other
port.
30 Report or production of documents may be dispensed with by Commissioner
When a ship arrives at one port in Zimbabwe and proceeds to another port or other
ports in Zimbabwe, the Commissioner may, subject to such rules and under such
conditions as he may prescribe, dispense with the report mentioned in section twenty-
nine and with the production of the manifest or bills of lading at any port other than
the first port.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
31 Report by operator of pipeline
The nature and quantities of goods imported or exported through a pipeline shall be
recorded and reported by the operator of the pipeline in such manner as the
Commissioner may direct, and for the purpose of keeping such record and making
such report the operator shall, at his own expense, provide such apparatus and
appliances as the Commissioner may specify.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
32 Report may be amended
If a report required in terms of section twenty-six, twenty-eight, twenty-nine or thirty-
one is found to be in any way incomplete or incorrect, the proper officer may, if he is
satisfied that there was no fraudulent intention, permit the report to be amended by
the person who made it.
33 Cargo may remain on board ship or aircraft
With the permission of and under conditions imposed by the proper officer at any
port or customs aerodrome, the master of a ship or the pilot of an aircraft may retain
on board cargo consigned to that port or aerodrome or may land at that port or
aerodrome cargo not consigned thereto.
34 Liability for duty
(1) The master of a ship, the pilot of an aircraft or the owner or person in charge of
any other vehicle, as the case may be, shall, unless the goods have been imported in
contravention of this Act or any other enactment, be liable for the duty on all goods
which are removed from the said ship, aircraft or other vehicle at any place in
Zimbabwe other than that to which they have been consigned or at which they are
required to be entered and such liability shall continue until the goods have been
accounted for to the satisfaction of the Commissioner.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(2) In all cases where under subsection (1) liability for duty does not rest upon the
master of a ship, the pilot of an aircraft, or the owner or person in charge of any othervehicle, liability for duty on all imported goods or goods deemed to have been
imported in terms of section thirty-six shall rest upon the importer, or in the case of
goods consigned to Zimbabwe, upon the person within Zimbabwe who deals with the
goods on behalf of the owner thereof.
[substituted by PART VI of Act 18 of 2001 with effect from the 12th January, 2001.]
(3) If it can be shown before delivery of any goods has been granted that such goods
have been wrongly consigned or addressed to Zimbabwe or have been imported
through error or oversight on the part of the master of a ship, the pilot of an aircraft or
the owner or person in charge of any other vehicle, the Commissioner may allow the
said goods to be exported without the payment of duty under such conditions as he
may impose.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(4) In this section-
"duty" includes any import tax which is payable in terms of the Value Added Tax Act
[Chapter 23:12].
[Amended by Act 12 of 2002 with effect from 1st January, 2004.]
35 Master, pilot or pipeline operator may appoint agent
Notwithstanding anything to the contrary contained in sections twenty-six, twenty-
eight, twenty-nine, thirty-one, fifty-one and fifty-two, the master of a ship, the person
in charge of any vehicle other than a railway train, the pilot of an aircraft or the
operator of a pipeline, instead of himself performing any act, including the answering
of questions, required by or under any of those sections to be performed by him, may,
at his own risk. appoint an agent to perform any such act, and any such act performed
by such agent shall in all respects and for all purposes be deemed to be the act of the
master, person in charge, pilot or operator, as the case may be, so, however, that the
personal attendance of the master, person in charge, pilot or operator may be
demanded at any time by the proper officer.
36 Goods deemed to have been imported
All goods reported under this Part or shown on the bill of lading, manifest,
consignment note, waybill or other document as having been consigned to Zimbabwe
shall be deemed to have been imported unless it is proved to the satisfaction of the
Commissioner that they were not imported.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
37 Time of importation
(1) With the exception of goods imported by post, the time of importation of any
goods into Zimbabwe shall be deemed to be-
(a) where goods are imported by ship, the time when the goods are
unloaded in Zimbabwe or the time when the ship arrives at its first port of call in
Zimbabwe, whichever is the earlier;
(b) where goods are imported by aircraft, the time when the goods are
unloaded in Zimbabwe or the time when the aircraft makes its first landing in
Zimbabwe from abroad, whichever is the earlier;
(c) where goods are imported by train, the time when the goods are
unloaded in Zimbabwe or the time when the train arrives at the first port of entry in
Zimbabwe, whichever is the earlier;
(d) where goods are imported by pipeline, the time when the goods are
discharged from the pipeline in Zimbabwe or the time when the goods pass through
the first metered point on the pipeline within Zimbabwe, whichever is the earlier;
(e) where goods are imported by means other than ships, aircraft, trains or
pipeline, the time when the goods cross the borders of Zimbabwe.
( f ) where goods are imported from an export processing zone in terms of paragraph (b) of section sixty-five, the time when the goods cross the boundary of the
export processing zone.
[inserted by PART IV of Act 18 of 2001 with effect from the 12th January, 2001.]
(2) The time of importation of any goods imported into Zimbabwe by post shall be
deemed to be the time when the goods arrive at the post office where duty is assessed.
38 No importation without entry
(1) No goods shall be imported into Zimbabwe without entry being made and
without the duty being paid or secured.
(2) The owner or occupier of a customs area or transit shed shall not remove or
permit the removal of uncustomed goods placed in the customs area or transit shed
without written authority from an officer, and no person shall remove or take delivery
of uncustomed goods from a customs area or transit shed without written authority
from an officer.
(3) No carrier of goods or operator of a pipeline shall remove or discharge or permit
the removal or discharge of uncustomed goods from the ship, aircraft, vehicle or
pipeline in his charge or control without written authority from an officer, and no
person shall remove, discharge or take delivery of uncustomed goods from any ship,
aircraft, vehicle or pipeline without written authority from an officer.
(4) In subsection (1)-
"duty" includes any import tax which is payable in terms of the Value Added Tax Act
[Chapter 23:12].
[Amended by Act 12 of 2002 with effect from 1st January, 2004.]
39 Entry of goods to be made
(1) Subject to any regulations, every importer of goods shall make entry of those
goods at the port of entry-
(a) at the time of importation; or
(b) in the case of goods which are to be removed to a place appointed in
terms of section eighteen or nineteen, within ten days after the time of their
importation;
as defined in section thirty-seven:
Provided that the Commissioner may in any case, including a case referred to in
paragraph (b), grant an extension of time within which goods shall be entered.
(2) In default of entry in terms of subsection (1), the proper officer may cause the
goods to be conveyed to a State warehouse or to any other place indicated by him or
may himself so remove them, and if entry is not made within three months, together
with payment of any duty due and all charges of removal and warehouse rent, the
Commissioner may, subject to this section, cause the goods to be sold by public
auction, if they have not been entered before the date fixed for their sale:
Provided that goods which are of no commercial value need not be offered for sale by
public auction and the Commissioner may order that such goods be sold out of hand
or destroyed or appropriated to the State without payment of compensation.
(3) Any sale by public auction in terms of subsection (2) shall, subject to the
provisions of this section, take place at a place and time notified by the Commissioner
in the Gazette at least a month before such sale.
(4) The offer for sale by public auction shall be subject to a reserve sufficient to
cover the duty and the expenses incurred in connection with the sale:
Provided that¾
(i) the Commissioner may by direction accept such bid below the reserve
as he deems adequate;
(ii) if the goods are not sold at such sale they may, by direction of the
Commissioner, be sold out of hand or destroyed or appropriated to the State withoutcompensation.
[Subs (4) substituted by PART IV of Act 18 of 2001 with effect from the 12th
January, 2001.]
(5) If the goods are unsuitable for storage or are of a dangerous or perishable nature,
or if the Commissioner considers that the proceeds will not be sufficient to cover the
duty and the expenses incurred in connection with the auction sale, he may direct that
they be sold immediately out of hand. If such goods cannot be sold immediately out
of hand, the Commissioner may direct that they be destroyed or appropriated to the
State without compensation.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(6) The proceeds of any sale in terms of subsection (2), (4) or (5) shall be applied in
payment of-
(a) the duty due and any expenses incurred in connection with the sale;
(b) any carriage charges due to any carrier;
(c) any warehouse rent, storage charges, including storage charges due to
any carrier, and porterage charges;
in that order and if the balance of such proceeds after making the payments referred
to in paragraphs (a) and (b) is insufficient to pay in full for the expenses referred to in
paragraph (c) it shall be applied pro rata to the payment of such expenses.
(7) Any balance remaining after the proceed of any sale have been applied in terms
of subsection (6) shall, unless the Commissioner is satisfied that the goods in question
were imported in contravention of any enactment, be paid on application to the
importer or to the person who would have been entitled to receive the goods if entry
had been made and the duty paid.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(8) In this section-
"duty" includes any import tax which is payable in terms of the Value Added Tax Act
[Chapter 23:12].
[Amended by Act 12 of 2002 with effect from 1st January, 2004.]
40 Entry of imported goods
(1) Subject to subsection (2) and of sections forty-five and forty-six, the person
making entry of any imported goods shall-
(a) deliver to the proper officer a bill of entry, with such number of copies
thereof as may be prescribed or required by that officer, which sets forth the full
particulars as indicated on the prescribed form and as required by that officer, and,
where direct trader input facilities exist, record the required information on the
customs computer system using procedures approved by the Commissioner;
[substituted by PART IV of Act 18 of 2001 with effect from the 12th January, 2001.]
(b) make and subscribe to a declaration in the prescribed form-
(i) as to the correctness of the particulars on the bill of entry; and
(ii) except in the case of an importer of such goods as may be prescribed,
as to whether or not he is related to the supplier of the imported goods within the
meaning of subsection (3) of section one hundred and four;
and
(c) unless the goods are entered to be warehoused or to be removed in
bond, pay the duty due thereon; and
(d) produce all bills of lading, invoices or other documents relating to the
goods or their value, including, if required, the declarations and certificates referred
to in section forty-two, and answer all such questions relating to the goods as may be
demanded of or put to him by the proper officer; and.
(e) if required, produce for retention by the proper officer a true copy of any invoice or other document relating to the goods.
( f ) in the case of motor-vehicles, pay the prescribed registration fee.
[inserted by PART IV of Act 18 of 2001 with effect from the 12th January, 2001.]
(1a) If a bill of entry, declaration or other document delivered, produced or prepared
in terms of subsection (1)-
(a) is incomplete; or
(b) is incorrect in regard to the nature, quantity, value or origin of the
goods concerned; or
(c) fails to disclose correctly all the information that the proper officer
may require;
the proper officer may release the goods on condition that the person making entry
deposits with him a sum determined by the proper officer as security for the
production of a complete or corrected document within a period of three months.
(1b) If, after a person has made a deposit in terms of subsection (1a), he does not
produce the complete or corrected document within the three-month period referred
to in that subsection, the deposit shall be forfeited to the State unless the
Commissioner directs otherwise.
(2) Where-
(a) goods are imported temporarily; or
(b) goods are imported in the baggage or upon the person of a passenger
and are not merchandise; or
(c) goods are not merchandise or goods imported in the baggage or upon
the person of a passenger; or
(d) merchandise is valued at not more than the prescribed amount;
the presentation of a bill of entry may be dispensed with and entry may be effected in
such other manner as may be prescribed or, where no such manner has been
prescribed, in such manner as the Commissioner may direct.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(3) In subsection (1)-
"duty" includes any import tax which is payable in terms of the Value Added Tax Act
[Chapter 23:12].
[Amended by Act 12 of 2002 with effect from 1st January, 2004.]
41 Embargo and examination of goods still under customs control
(1) For the purpose of making entry of any imported goods, the importer shall, at his
own risk and expense and in the presence of an officer, unload and reload, remove to
or from any place indicated by the officer, open, unpack, repack and close up such of
his containers or packages as the officer may require for examination, and all charges
incurred in the examination of containers or packages or goods shall be borne by the
importer.
(2) Where containers or goods have been moved to a place indicated by an officer in
terms of subsection (1) or embargoed for purposes of examination, they shall not be
removed from that place, nor be opened or have any seals broken or interfered with or
dealt with in any way without the permission of an officer.
(3) Any person who represents, either personally or through an agent, to any officer
that he is the importer of any goods shall, in respect of those goods, be liable for the
fulfilment of all obligations imposed on importers by this Act or any law relating to
customs and prosecution for infringements thereof and to penalties and forfeitures
incurred thereunder.
42 Commissioner may require certain declarations and certificates
For the purposes of ascertaining the value and origin of any imported goods, the
Commissioner may require the importer to produce- [amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(a) a declaration of value completed by the importer; and
(b) a declaration of particulars relating to the value of the goods for duty
purposes; and
(c) a certificate of origin completed by the supplier or manufacturer of the
goods;
in such manner and to such effect as may be prescribed.
43 Entry after sight
(1) If an importer makes and subscribes to a declaration before an officer that he
cannot for want of full information make entry of his goods, the proper officer may
order the goods to be brought at the expense of the importer to a place indicated by
such officer in order that they may be examined in his presence by the importer.
(2) The importer shall make entry of the goods and pay the duty due thereon, or duly
warehouse the goods in terms of section seventy, or remove them in bond within ten
days of the date on which they were brought to the place of examination, which place
shall be regarded as a customs area for the purpose of securing the duties payable
upon the goods, until such duties have been paid or the goods are warehoused or
removed in bond:
Provided that in default of entry the goods shall be taken to the State warehouse and
if the importer or his agent does not, within three months after expiry of the aforesaid
period, make entry of the goods and pay the duties thereon or duly warehouse them or
remove them in bond, and at the same time pay the charges of removal and State
warehouse rent and all other charges incurred by the State, the goods may be disposed
of in the manner set out in and subject to section thirty-nine.
(3) No goods dealt with in terms of subsection (1) shall be delivered, warehoused or
removed without entry and the payment of duty in the case of delivery, and the
provisions of this Act in respect of the incorrect or false entry of goods shall also
apply in respect of goods dealt with in terms of this section.
44 Particulars of goods in entry
(1) No entry in terms of section forty or subsection (2) of section forty-three shall be
valid unless-
(a) particulars of the goods and packages in that entry correspond with the
particulars of the goods and packages as reported in terms of section twenty-four,
twenty-six, twenty-eight, twenty-nine or thirty-one and in the certificate or other
document, where any is required, by which the importation of those goods is
authorized; and
(b) the goods have been properly described in the entry by the
denomination and with the characters, circumstances and origin according to which
they may be imported or are charged with duty; and
(c) the value for duty purposes of the goods in terms of Part X has been
declared; and
(d) the free on board value of the goods has been declared; and
(e) the cost, insurance, freight value of the goods has been declared; and
( f ) the following documents have been produced to the proper officer-
(i) a sufficient invoice relating to the goods described on the entry; and
(ii) documents relating to freight and insurance on the goods described in
the entry; and
(iii) the declarations and certificate referred to in section forty-two and
relating to the goods described in the entry; and
(iv) any other document which may be required by or in terms of this Act:
Provided that- (i) in the absence of any such document or if any such document is
incomplete or fails to disclose all the information which the proper officer may
require, that officer may, if he thinks fit and as a condition for the release of the
goods, permit the person who entered the goods to deposit with him, in lieu of
production of the required document, a sum to be determined by that officer and, if
the document is not produced within a period specified by that officer, the sum so
deposited shall be forfeited to the State unless the Commissioner directs otherwise;
(ii) in the case of goods which are not merchandise for sale, the
Commissioner may dispense with the production of an invoice.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(2) Goods taken or delivered by virtue of an entry which is not valid out of any ship,
aircraft, vehicle, pipeline, transit shed or bonded warehouse or other place where they
have been deposited in terms of this Act shall be deemed to be goods landed or taken
without entry, and any person taking or delivering such goods shall be guilty of an
offence.
(3) If any goods in respect of which a valid entry has been made-
(a) are delivered to any person from any transit shed or other place where
they have been deposited in terms of this Act pending clearance through customs or
from any ship, aircraft, pipeline or vehicle; or
(b) are tampered with in any way whatsoever; before authority for
delivery has been granted in such manner as may be prescribed, the person delivering
or tampering with them shall be guilty of an offence.
(3a) Any person who contravenes subsection (2) or (3) shall be guilty of an offence
and liable to-
(a) a fine not exceeding level twelve or three times the duty-paid value of
the goods that are the subject of the offence, whichever is the greater; or
(b) imprisonment for a period not exceeding five years..
or to both such fine and such imprisonment.
[inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
(4) If any particular or amount shown on a document referred to in paragraph ( f ) of
subsection (1) is not true and correct, whether by virtue of any credit or debit passed
by the supplier of the goods concerned or of any other change whatsoever that has a
direct or indirect effect upon the validity of entry or otherwise, the importer shall
forthwith report the matter to the proper officer and shall obtain and produce to that
officer an amended document as that officer may require.
45 Form or label affixed to parcels imported through the post
(1) For the purpose of entry and the collection of duty on goods imported into
Zimbabwe by post, any form or label affixed to or accompanying the parcel, package
or letter packet or any other declaration made under this Act and the statement of
value and the particulars as to the nature, quantity and origin of the goods shown in
such form, label or other declaration shall, for the purpose of ascertaining the duty
payable on the goods or for any other purpose connected with this Act, take the place
of the bill of entry, the declaration to be made by the importer and the other
documents required in terms of section forty:
Provided that an officer may at his discretion call upon the importer to make entry in
terms of section forty of any goods contained in any postal parcel, package or letter
packet or to furnish such documents as are required in terms of section forty to be
submitted in support of a bill of entry or other form of clearance.
(2) The duty payable on any goods imported by post shall be paid in the manner
prescribed.
(3) Any goods contained in any parcel, package or letter packet imported by post andfound not to agree with the value, nature, quantity or origin entered in the form, label
or declaration mentioned in subsection (1) shall be liable to forfeiture and the
importer shall be as liable to the penalties prescribed for under-valuation or false
declaration of the nature, quantity or origin of the goods as if the entry and
declaration had been made in the manner prescribed in section forty.
(4) Notwithstanding anything contained in subsection (1), any goods imported by
post which are to be entered-
(a) for warehousing without payment of duty; or
(b) for removal or export in bond; or
(c) under rebate of duty; or
(d) under any item of the customs tariff which requires that a certificate
be given or a condition be complied with;
shall be entered in the manner specified in section forty unless entry in terms of
subsection (1) has been approved by the Commissioner.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(5) If any particular or amount shown on a form, label, declaration or document
referred to in subsection (1) is not true and correct, whether by virtue of any credit or
debit passed by the supplier of the goods concerned or of any other change
whatsoever, the importer shall forthwith report the matter to the proper officer and
shall obtain and produce to that officer an amended invoice or such other document as
that officer may require.
(6) In this section-
"duty" includes any import tax which is payable in terms of the Value Added Tax Act
[Chapter 23:12].
[Amended by Act 12 of 2002 with effect from 1st January, 2004.]
46 Entry of goods imported as freight in aircraft
(1) Subject to subsection (2), the provisions of section forty-five may be applied,
mutatis mutandis, to any goods imported into Zimbabwe as freight in any aircraft.
(2) If the pilot or owner of any aircraft engaged in the importation of goods into
Zimbabwe wishes the entry of such goods to be made under subsection (1), the
Commissioner may at his discretion grant him a licence to do so, subject to the
following conditions and such other safeguards as he may consider it necessary to
impose-
(a) the licensee shall enter into a bond with sufficient surety, to the
satisfaction of the Commissioner, for the securing of the duty on goods imported or to
be imported and for compliance with this Act in respect of such goods; and
(b) the goods shall not be delivered until the duty due thereon has been
paid in the manner prescribed and all the requirements of this Act have been satisfied;
and
(d) licences issued in terms of this section shall expire on the 31st
December in each year; and
(e) the goods shall be held in transit sheds duly appointed by the
Commissioner until all the requirements of this Act have been satisfied; and
( f ) if the licensee fails to comply with the conditions of his bond or
neglects or fails to comply with the provisions of this Act or any rule or instruction
given by the Commissioner in this or any other matter connected with the
administration of this Act, the Commissioner may cancel his licence immediately or
refuse to renew it.
(3) In this section-
"duty" includes any import tax which is payable in terms of the Value Added Tax Act
[Chapter 23:12]. [amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.
and by Act 12 of 2002 with effect from 1st January, 2004.]
47 Goods prohibited from importation
(1) Subject to subsection (3), the importation into Zimbabwe of the goods described
in this subsection is totally prohibited-
(a) base, counterfeit or forged coins or currency;
(b) any goods which are indecent, obscene or objectionable;
(c) any goods which might tend to deprave the morals of the inhabitants,
or any class of the inhabitants, of Zimbabwe;
(d) prison-made and penitentiary-made goods;
(e) spirituous beverages which contain preparations, extracts, essences or
chemical products which are noxious or injurious;
( f ) any goods the importation of which is prohibited by or under the
authority of any enactment.
(2) Any goods imported in contravention of subsection (1) shall be liable to
forfeiture.
(3) The Minister may authorize the importation of any goods described in subsection
(1) for the purpose of study, scientific investigation or use as evidence in any
proceedings.
(4) Any person who imports goods described in subsection (1), otherwise than in
accordance with an authority given in terms of subsection (3), shall be guilty of an
offence and liable to-
(a) a fine not exceeding level twelve or thee times the duty-paid value of
the goods concerned, whichever is the greater; or
(b) imprisonment for a period not exceeding five years;
or to both such fine and such imprisonment.
[inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
48 Restricted importations
(1) Except with the written permission of the Commissioner and under such
conditions as he may consider it necessary to impose, the importation into Zimbabwe
of stills and all apparatus or parts of apparatus capable of being used for the
production or refining of alcohol is prohibited.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(2) Goods the importation of which is restricted or controlled by this Act or any other
enactment shall only be imported in conformity with the provisions of this Act or
such other enactment, as the case may be.
(2a) Any person who imports goods in contravention of subsection (1) or (2) shall be
guilty of an offence and liable to-
(a) a fine not exceeding level twelve or three times the duty-paid value of
the goods concerned, whichever is the greater; or
(b) imprisonment for a period not exceeding give years;
or to both such fine and such imprisonment.
[inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
(3) In subsection (2)-
"goods" includes Zimbabwean and foreign currency.
49 Wreck
(1) For the purpose of this section-
"wreck" includes-
(a) flotsam and jetsam; and
(b) any portion of a ship lost, abandoned or stranded or of the cargo,
stores or equipment thereof; and (c) any portion of an aircraft or vehicle which has been wrecked or
abandoned or of the cargo, stores or equipment thereof.
(2) Every person who has in his possession any uncustomed wreck shall without
delay give notice thereof to the nearest officer and shall, unless he is the owner of
such wreck or the duly authorized agent of the owner, if required, forthwith deliver
that wreck or permit it to be delivered to the said officer, and unless it is necessary for
the preservation or safe keeping thereof, no person shall without the permission of an
officer remove or alter in quantity or quality any such wreck.
(2a) Any person who contravenes subsection (2) shall be guilty of an offence and
liable to a fine not exceeding level five or to imprisonment for a period not exceeding
six months or to both such fine and such imprisonment.
[inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
(3) Uncustomed wreck found in or brought into Zimbabwe may, at any time after it
has come under the control of the Commissioner, be disposed of by him in the
manner set out in subsection (2) of section thirty-nine, but shall otherwise be subject
to the same duty and enactments, as imported goods of the like kind.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
49A Registration of imported vehicles
Imported vehicles shall be registered for purposes of the Vehicle Registration and
Licensing Act [Chapter 13.14] at the time entry is made in terms of section 40¾
(a) on submission of an application on the prescribed form, and
(b) on payment of prescribed fee.
Provided that vehicles to be warehoused in terms of section70 shall be registered at
the time the vehicle is taken out of the warehouse in terms of section 71.
49B Application for registration of locally assembled and re-built vehicles
Application for registration of a locally assembled or re-built vehicle for purposes of
the Vehicle Registration and Licensing Act [Chapter 13.14] shall be made to the
Commissioner, submitting the following and such other information as the
Commissioner may require¾
(a) an application on a prescribed form, and
(b) payment of prescribed fee, and
(c) evidence of customs clearance of imported components, and
(d) in the case of a re-built-vehicle¾
(i) production of a certificate of roadworthiness
(ii) evidence, in the form of a police clearance certificate or otherwise, of
the lawful acquisition of the vehicle and its component parts.
49C Allocation of Registration mark and number and issue of Registration book
The Commissioner shall, if he is satisfied that all the provisions of the Act have been
met, register the vehicle and -
(a) allocate to it a registration mark and number; and
(b) issue in the name of owner a registration book in respect thereof in the
prescribed form.
[New sections 49A,49B and 49C inserted by PART IV of Act 18 of 2001, with effect
from the 12th January, 2001.]
PART IV
COASTING TRADE
50 Coasting trade
(1) All transport of goods by water from any place within to any other place within
Zimbabwe shall be deemed to be coasting trade, and all ships while employed therein
shall be deemed to be coasting ships.
(2) Except in such circumstances as the Commissioner may allow, cargo shall not beladen on or discharged from coasting ships at any place in Zimbabwe other than a
port.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
51 Report to be delivered before departure of ship
Except in such circumstances as the Commissioner may permit, before any coasting
ship departs from the port or place where it was loaded, the master shall sign a report
in the prescribed form containing the prescribed particulars and shall deliver it to the
proper officer, who shall sign and return it to the master, and such report shall be the
clearance for the goods mentioned therein and for the ship for the voyage.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
52 Report to be delivered before goods are landed
Within twenty-four hours or within such further time as the Commissioner may under
special circumstances permit after the arrival of any coasting ship at a port or place of
discharge, and before any goods are discharged, the report required in terms of
section fifty-one shall be delivered to the proper officer who shall note thereon the
date of delivery. The report shall be returned to the master by the proper officer at
each intermediate port named in the report, and retained by the proper officer at the
last port so named.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
53 Payment of wharfage and other fees
The responsibility for payment of fees and charges due to the State in respect of
lighterage, wharfage or handling of goods conveyed by coasting ship shall lie upon
the consignor for all such fees and charges incurred at the port of lading and upon the
consignee for all such fees and charges incurred at the port of discharge.
PART V
EXPORTATION OF GOODS
54 Exporter to deliver customs documents and produce goods
(1) Subject to subsection (5), every person or his authorised agent exporting any
goods from Zimbabwe shall, before such exportation takes place, deliver to an officer
a bill of entry or such other documents as may be prescribed, with such copies as may
be required by the officer, and where direct trader input facilities exist, record the
required information on the Customs computer system using procedures approved by
the Commissioner, showing full details and particulars of the goods and their
destination with such other information as the officer may require, and no goods shall
be exported or accepted for carriage for export until such entry or other customs
documents have been so delivered:
Provided that¾
(i) where¾
(a) certain prescribed goods are to be exported temporarily; or
(b) goods are to be exported after having been imported under special
temporary clearance arrangements;
the presentation of a bill of entry or other customs document may be
dispensed with at the Commissioner's discretion and entry for exportation shall be
effected in such other manner as the Commissioner may direct;
(ii) the presentation of a bill of entry or other customs document in
respect of the baggage of passengers, not being merchandise, shall not be necessary,
unless specifically or generally required by the Commissioner or a proper officer.
[Subs (1) substituted by PART IV of Act 18 of 2001 with effect from the 12th
January, 2001, amended by PART III of Act 17 of 1999 with effect from the 19th
January, 2001.]
(2) Notwithstanding anything to the contrary contained in subsection (1), the bill ofentry or other customs documents may be delivered within such time after exportation
of the goods as the officer may allow.
(3) Except in such circumstances as the Commissioner may permit, a separate bill of
entry or other customs document, as the case may be, shall be delivered in respect of
each separate consignment of goods exported by any one exporter.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(4) Where goods are exported by post, any form or label affixed to the parcel on
which a description of the contents and their value are set forth, together with such
other form as may be prescribed, shall be deemed to be the document or documents
required under the provisions of subsection (1).
(5) Every exporter shall, if he is requested to do so by an officer, produce for his
inspection all invoices and other documents relating to any goods entered for export
in terms of this section and shall, at his own risk and expense, unload, reload, remove
to or from any place indicated by the officer, open, unpack, repack and close up such
of the packages as the officer may require for examination and all charges incurred in
the examination shall be borne by the exporter.
(6) In default of compliance with subsection (1) or (5), the proper officer may cause
the goods concerned to be conveyed to a State warehouse or to any other place
indicated by him or may himself so remove them and, if entry is not made within
three months together with the payment of any duty due and all charges of removal
and warehouse rent, the Commissioner may, subject to this section, cause the goods
to be sold by public auction, if they have not been entered before the date fixed for
their sale.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(7) Subsections (3), (4), (5), (6) and (7) of section thirty-nine shall apply, mutatis
mutandis, in respect of any goods referred to in subsection (6).
(8) Any person who exports or assists in exporting any goods in contravention of this
section shall be guilty of an offence and liable to a fine not exceeding level six or to
imprisonment for a period not exceeding six months or to both such fine and such
imprisonment.
[inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
54A Person in charge of vehicle to report goods in his charge before leaving
Zimbabwe
Before any vehicle departs from Zimbabwe, whether carrying goods or not, the
person in charge of the vehicle shall, upon arrival at the port from which the vehicle
is to depart from Zimbabwe, make a full report to an officer in such manner as the
officer may require or as maybe prescribed, concerning the vehicle and any goods in
his possession or charge, and the destination of the goods.
55 Exportation of goods
(1) Except with the prior permission of an officer, no person shall load any goods,
except the personal effects of passengers contained in their baggage, into a ship,
aircraft, vehicle or pipeline for exportation from Zimbabwe.
(2) Any person leaving Zimbabwe shall, whether or not he has goods in his
possession, report to an officer-
(a) in the case of a person departing by ship or vehicle, at the custom
house or customs post at the place of his departure;
(b) in the case of a person leaving by aircraft, at the customs post or to an
officer at the aerodrome of departure or such other aerodrome as the Commissioner
may direct;
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(c) in the case of a person leaving on foot, at the custom house or customspost nearest the point at which he intends to cross the border;
(d) in the case of a person leaving by train, on board such train or, with
the consent of or at the direction of such officer or if there is no officer on board the
train, at the custom house or customs post nearest the point of departure of the train
from Zimbabwe;
and shall, if called upon to do so, unreservedly declare all goods in his possession
which he proposes to take with him beyond the borders of Zimbabwe in such manner
as the officer may require, and shall fully and truthfully answer any questions put to
him by the officer and, if so required, produce such goods for inspection by an
officer.
(3) Any person exporting goods by ship shall be responsible for all fees or charges
due to the State in respect of lighterage, wharfage or handling at the port of shipment.
(4) For the purposes of subsection (2)-
"goods" includes Zimbabwean and foreign currency.
56 Exportation of goods overland
No person in charge of a vehicle used in the exportation of goods overland shall
remove such vehicle beyond the borders of Zimbabwe without the permission of an
officer and under such conditions as the Commissioner may specify. The
Commissioner may, in his discretion, grant a general permission to any such person.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
57 Outward clearance of ships
(1) The master of every ship bound from any place within to any place beyond the
borders of Zimbabwe shall, before any goods are laden therein, make application to
the proper officer in the form prescribed for permission to load goods on such ship.
(2) No goods or ballast shall be laden before all inward cargo to be discharged has
been discharged, except such goods or ballast as may be permitted by the proper
officer.
(3) Before the ship departs, whether in ballast or laden, the master shall-
(a) come before the proper officer and deliver to him in the prescribed
form a report together with a full account of all goods liable to excise duty or surtax
and goods on which duty has not been paid shipped as stores on board that ship; and
(b) make and subscribe to a declaration as to the truth of such report and
account; and
(c) answer all such questions concerning the ship and cargo, if any, and
the crew, passengers and voyage, as may be put to him by such officer.
(4) The master shall not cause or permit the ship to depart without first obtaining a
certificate of clearance for the intended voyage from the proper officer, who shall not
without reasonable cause withhold such certificate.
(5) If a ship in respect of which a clearance has been issued at any place in terms of
this section does not depart from that place within thirty-six hours of the time when
the clearance was issued, or within such further time as the proper officer may allow,
such clearance shall lapse and the master shall obtain fresh clearance before
permitting the ship to depart.
(6) A master of a ship who contravenes subsection (1), (2), (3), (4) or (5) shall be
guilty of an offence and liable to a fine not exceeding level six or to imprisonment for
a period not exceeding six months or to both such fine and such imprisonment.
[inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
58 Outward clearance of aircraft
(1) The pilot of every aircraft bound from any place within to any place outside
Zimbabwe shall furnish to an officer before any goods are taken on board particulars
of the departure and journey of the aircraft and deliver, before the aircraft departs, inthe form prescribed and with as many copies as that officer may require-
(a) a report, and
(b) a manifest of the goods on board; and
(c) a statement of stores on board; and such forms when signed by such
officer shall be the clearance and authority for the aircraft to proceed to its destination
outside Zimbabwe.
(2) Save as may be permitted by the Commissioner, every aircraft shall depart from
Zimbabwe from a customs aerodrome.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(3) No aircraft shall depart from a customs aerodrome in Zimbabwe until the pilot
has obtained the clearance and authority referred to in subsection (1) and the pilot
shall not, after departure, call at any place in Zimbabwe other than a customs
aerodrome unless forced to do so by accident, stress of weather or other
circumstances beyond his control.
(4) If the aircraft in respect of which a clearance has been issued at any place in
terms of this section does not depart from that place within thirty-six hours of the
time when the clearance was issued, or within such further time as the officer may
allow, such clearance shall lapse and the pilot shall, before permitting the aircraft to
depart, obtain fresh authority for the aircraft to proceed outside Zimbabwe.
(5) A pilot of an aircraft who contravenes subsection (1), (2), (3) or (4) shall be
guilty of an offence and liable to a fine not exceeding level six or to imprisonment for
a period not exceeding six months or to both such fine and such imprisonment.
[inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
59 Master, pilot or operator may appoint agent
The master of any ship, the person in charge of any vehicle other than a railway train,
the pilot of any aircraft or the operator of any pipeline may, instead of himself
performing any act, including the answering of questions, required by or under this
Part to be performed by him, appoint an agent on his behalf and at his risk to perform
any such act, and any such act performed by such agent shall in all respects and for all
purposes be deemed to be the act of the master, person in charge, pilot or operator, as
the case may be, so however, that the personal attendance of the master, person in
charge, pilot or operator may be demanded at any time by the proper officer at any
port.
60 Time of exportation of goods
(1) With the exception of goods exported by post or by of pipeline, the time of
exportation shall be deemed to be the time when the bill of entry or other document
required in terms of section fifty-four is delivered to an officer or the time when the
goods cross the borders of Zimbabwe, whichever is the earlier.
(2) Where goods are exported by post, the time of exportation shall be the time when
any export document which may be prescribed in terms of subsection (4) of section
fifty-four is delivered to an officer or the time when the goods are placed in the post,
whichever is the earlier.
(3) Where goods are exported by pipeline, the time of exportation shall be the time
when the bill of entry or other document required in terms of section fifty-four is
delivered to an officer or the time when the goods are first placed in the pipeline,
whichever is the earlier.
61 Restriction of exportation
(1) If the exportation of any goods is restricted or controlled by any enactment, such
goods shall only be exported in conformity with the provisions of such enactment.
(2) Any person who exports or assists in exporting any goods the exportation of
which is prohibited by any enactment, and any person who exports or assists inexporting any goods in contravention of any enactment which restricts or controls the
exportation of such goods shall be guilty of an offence.
(3) For the purposes of this Act, the entry of goods for export, the loading or placing
of any goods upon a ship, aircraft or vehicle which is about to leave Zimbabwe or has
other goods upon it which are to be exported, the taking of goods aboard such a ship,
aircraft or vehicle by a person, the handing of any goods to any carrier or transport
company or to the master of a ship or the pilot or owner of any aircraft for the
purpose of exportation, the placing of any goods in a pipeline which has been
prepared for the exportation of goods or the placing in the post of any package
addressed to a place outside Zimbabwe shall be deemed to be an attempt to export.
(4) In this section-
"goods" includes Zimbabwean and foreign currency.
PART VI
EXPORT PROCESSING ZONES
62 Interpretation in Part VI
In this Part-
"customs territory" means any part of Zimbabwe that is not within an export
processing zone;
"export processing zone" means any part of Zimbabwe declared to be an export
processing zone in terms of the Export Processing Zones Act [Chapter 14:09];
"Export Processing Zone Authority" means the Zimbabwe Export Processing Zone
Authority established in terms of the Export Processing Zones Act [Chapter 14:09].
63 Goods imported into export processing zones exempt from duty
Goods imported into an export processing zone shall not be subject to duty:
Provided that such goods are not consumed within the customs territory.
64 Facilities, etc., to be provided by Export Processing Zones Authority
The Export Processing Zone Authority shall-
(a) construct or cause to be constructed suitable high enclosures with one
suitable gate and install or cause to be installed adequate lighting around the export
processing zone; and
(b) provide or cause to be provided, free of charge, and maintain to the
satisfaction of the Commissioner-
(i) suitable office accommodation and other facilities for use by officers
stationed at any export processing zone; and
(ii) suitable space, facilities and devices for the examination of goods
being imported into or exported from any export processing zone.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
65 Goods deemed to be exported and imported
For the purposes of this Act-
(a) goods which are taken from the customs territory and brought into an
export processing zone shall be deemed to be exported from Zimbabwe; and
(b) goods which are brought out of an export processing zone and taken
into the customs territory shall be deemed to be imported into Zimbabwe; and
(c) goods which are brought from outside Zimbabwe directly into an
export processing zone shall be deemed not to have entered Zimbabwe; and
(d) goods which are manufactured or produced in an export processing
zone shall be deemed to have been manufactured or produced outside Zimbabwe.
66 Goods manufactured in export processing zones
(1) Goods manufactured in an export processing zone shall not be taken out of an
export processing zone except-
(a) for export; or (b) for repair, maintenance, processing or conversion in the customs
territory under such conditions as the Commissioner may specify.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(2) Any person who takes goods out of an export processing zone in contravention of
subsection (1) shall be guilty of an offence and liable to-
(a) a fine not exceeding level twelve or three times the duty-paid value of
the goods concerned, whichever is the greater; or
(b) imprisonment for a period not exceeding five years;
or to both such fine and such imprisonment.
[inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
67 Removal of goods from export processing zones
Goods in an export processing zone may-
(a) be removed for export or sent into another export processing zone or
bonded warehouse; or
(b) be destroyed;
subject to any conditions the Commissioner may specify.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
PART VII
WAREHOUSING OF GOODS
68 Bonded warehouses
(1) Subject to any regulations governing the erection, maintenance and control of
such warehouses, the Commissioner may, by notice in the Gazette, appoint and
license such buildings or structures approved by him to be-
(a) bonded warehouses for warehousing and securing of goods;
(b) duty-free shops for the warehousing and sale of goods;
without payment of duty under this Act or any other law relating to customs and
excise, at any place appointed in terms of paragraph (c) of subsection (1) of section
fourteen, and may in like manner revoke such appointment of warehouses or duty free
shops.
(2) The Commissioner may determine the kind of goods that may be placed in
bonded warehouses or duty-free shops.
(3) Each of the following may be appointed and licensed as a separate warehouse for
the purposes of this section, whether or not it is situated within a wire or other
enclosure-
(a) a bulk storage tank, for the storage of any commodity, which is
unconnected by pipes to another similar storage tank;
(b) two or more bulk storage tanks, for the storage of any commodity,
which are permanently connected by pipes for the purpose of transferring the contents
from one to another such tank;
(c) a store, house or shed which is so constructed as to provide, to the
satisfaction of the Commissioner, for the securing of the goods to be stored therein
and of the duties payable on such goods.
(4) A fenced or walled enclosure shall only be appointed and licensed as a separate
warehouse for the purposes of this section if it is of such a nature as to provide, to the
satisfaction of the Commissioner, for the securing of the goods to be warehoused and
of the duties payable on such goods without regard to any store, house or shed which
may be situated within such enclosure.
(5) All licences issued in terms of this section shall be issued by the Commissioner
and shall, whenever issued, expire on the 31st December in each year.
(6) If the licensee fails to comply with the conditions of his bond or fails to comply
with the provisions of this Act or any rule or instruction made or given by theCommissioner in this or any other matter connected with the administration of this
Act, the Commissioner may cancel his licence or refuse to renew it.
(7) A licence may be transferred from one warehouse to another duly appointed
warehouse in the possession of the person to whom the licence has been issued, but
shall not be transferable from one person to another.
(8) The proprietor or occupier of a bonded warehouse shall, as long as there is space
available in his warehouse, give accommodation at a reasonable and uniform charge
for the goods of other importers.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
69 General bond of proprietor or occupier of bonded warehouse
(1) The proprietor or occupier of any warehouse shall give general security by bond,
with sufficient surety to the satisfaction of the Commissioner, for compliance with
this Act and for the payment of the full duties on all such goods as may at any time be
warehoused therein, or for the removal of such goods, in accordance with such
conditions as may be prescribed, to another warehouse or port or to a place outside
Zimbabwe.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(2) The bond shall include-
(a) a condition for the safe deposit in the warehouse of such goods as may
be entered for warehousing;
(b) a condition that no goods shall be taken out of the warehouse for
consumption, exportation or removal in bond, except upon an order in writing from
an officer after entry has been made.
Provided that this paragraph shall not apply to goods sold from
a duty-free shop.
(3) The Commissioner may at any time require that the form or amount of such
security shall be altered in such manner as he may determine.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
70 Storing of goods in warehouse without payment of duty
(1) The importer of any dutiable goods may warehouse them in any warehouse duly
licensed in terms of section sixty-eight without the payment of duty on the first
importation thereof, except any anti-dumping duty, provisional anti-dumping charge
or countervailing duty and such duty as may become due as a result of the loss or
diminution of the goods during their transportation to the warehouse in which they
are to be deposited. All goods so warehoused shall be subject to such restrictions and
conditions as may be prescribed.
(2) The importer or owner of any dutiable goods may, before duty is paid on them,
warehouse the goods without payment of duty, except any anti-dumping duty,
provisional anti-dumping charge or countervailing duty, in a place other than a
warehouse licensed in terms of section sixty-eight if such place is approved by the
Commissioner for that purpose and if the importer or owner furnishes such security
and complies with such conditions as the Commissioner may fix.
(3) The purchaser or manufacturer of any goods liable to excise duty or surtax may,
before such excise duty or surtax has been paid, warehouse the goods without
payment of duty or surtax in any warehouse duly licensed in terms of section sixty-
eight or in a place approved by the Commissioner in terms of subsection (2), and all
goods so warehoused shall be subject to such restrictions and conditions as may be
imposed in terms of subsection (1) or (2), as the case may be.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(4) Before warehousing any goods in terms of subsection (1) or (3), an importer,
purchaser or manufacturer shall satisfy the proper officer that the proprietor oroccupier of the bonded warehouse is willing and able to store the goods and that the
safe deposit of the goods in the bonded warehouse is covered by the bond given by
the proprietor or occupier in terms of section sixty-nine.
71 Removal of goods from warehouse
(1) No goods which have been warehoused shall be taken or delivered from a
warehouse except in accordance with the regulations and upon entry and payment of
any duty due thereon and payable in terms of this section.
(1a) Any person who takes or delivers goods from a warehouse in contravention of
subsection (1) shall be guilty of an offence and liable to-
(a) a fine not exceeding level twelve or three times the duty-paid value of
the goods concerned, whichever is the greater; or
(b) imprisonment for a period not exceeding five years;
or to both such fine and such imprisonment.
[inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
(2) Subject to this Act in respect of rebates and manufacture, assembly or conversion
in bond, duty shall be paid on goods delivered from a warehouse for consumption and
such duty shall be paid in accordance with the quantities and the values of those
goods as accepted at the time of their entry for warehousing in Zimbabwe:
Provided that if any deficiency has already been accounted for in terms of subsection
(4), duty shall only be paid on the actual quantity of goods delivered for consumption.
(3) Notwithstanding subsection (1)-
(a) entry shall not be made of or duty paid on wet goods which are-
(i) removed in the prescribed manner and in accordance with prescribed
conditions from a warehouse to a place on or a part of licensed premises approved by
the Commissioner for regauging, racking, blending, mixing, reducing, fining, bottling
or other manipulation; and
(ii) returned to the warehouse from which they were removed; and
(b) duty shall not be paid on goods which are-
(i) released from a warehouse in terms of section seventy-two; or
(ii) taken from a warehouse for re-warehousing or for removal or export
in bond.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(4) If at any time while they are in a warehouse or when they are delivered from a
warehouse for any purpose the quantity of any goods is found to be less than that
which was declared and accepted at the time of their entry for warehousing, duty shall
be paid on the deficiency:
Provided that-
(i) in the case of-
(a) wet goods; and
(b) oil in bulk storage tanks; and
(c) petrol and any other spirit derived from petroleum shale or coal tar, in
bulk storage tanks; and
(d) such other goods as are specified by regulation;
an officer may, when assessing duty in respect of a deficiency, make
such allowances as are specified by or in accordance with the provisions of
regulations, if he is satisfied that no part of such deficiency was wilfully or
negligently caused;
(ii) nothing contained in this subsection shall be deemed to release the
owner of any goods or the proprietor or occupier of any warehouse from liability to
prosecution under this Act for the removal of goods from a warehouse without entry
thereof; (iii) any deficiency in the goods in a warehouse, except a deficiency not in
excess of that specified by or in accordance with the provisions of regulations, shall,
in the absence of proof to the contrary, be deemed to have come about by the removal
of goods from the warehouse without entry.
(5) Any part of licensed premises where goods are manipulated or manufactured
shall, if the Commissioner so directs, be treated as a warehouse for the purposes of
subsection (4).
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
72 Bonded goods as stores for aircraft or ships
(1) An officer may release goods free of duty from any bonded warehouse in
Zimbabwe, in original packages as imported or as repacked in bond under this Act,
for shipment in accordance with the regulations, as stores for the use of any ship or
aircraft which is not then on any voyage or journey from one place in Zimbabwe to
any other place in Zimbabwe.
(2) If any goods warehoused have been declared to be for export as ship's or aircraft
stores or otherwise, an officer may refuse to allow their removal from the warehouse
for any purpose other than that which has been declared.
73 Bonded goods sold from a duty-free shop
(1) The proprietor or occupier of a duty-free shop may sell goods free of duty to such
class or classes of persons and under such conditions as may be prescribed.
(2) An officer shall not allow the removal of any goods from a duty-free shop except
for sale in terms of subsection (1) or in such other circumstances as may be
prescribed.
74 Clearance in terms of bond
Subject to section seventy-seven and to the allowances made under subsection (4) of
section seventy-one, all goods warehoused or re-warehoused shall be duly cleared for
consumption, export or removal in bond according to the conditions of the bond
under which such goods were warehoused or re-warehoused.
75 Liability of goods to duty at date of entry for consumption
All goods whatsoever which have been deposited in terms of this Act in any
warehouse or place of security under lawful authority without payment of duty upon
the first importation thereof shall, upon being entered for consumption, be subject to
such rate of duty as may be in force at the time of their being entered for
consumption.
76 When warehoused goods must be cleared
(1) Imported goods which have been warehoused in terms of section seventy for two
years shall immediately be entered for export in bond and duly exported or entered
for consumption and delivered from the warehouse:
Provided that this subsection shall not apply to-
(a) oil in bulk storage tanks; or
(b) petrol or any other spirit derived from petroleum, shale or coal tar, in
bulk storage tanks.
(2) If any such goods are not so entered, the Commissioner may cause them to be
sold, and shall apply the proceeds first to the payment of duty, next to warehouse rent
and charges incurred by the State and shall pay the balance, if any, to the owner of the
goods. If the goods cannot be sold for a sum sufficient to pay the duty, rent and
charges as aforesaid, they may, by direction of the Commissioner, be destroyed or
appropriated to the State without compensation.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
77 Sorting, repacking or destroying goods under customs authority
(1) Subject to such safeguards as he may prescribe, the Commissioner may permit- (a) the owner of or person having control over warehoused goods to sort,
separate, pack or repack any such goods and to make such alterations therein or
arrangements as may be necessary for the preservation of those goods, or for the sale,
exportation or other legal disposal thereof and, in the case of wines and spirits, to
bottle from bulk stocks or to break down from greater to lesser strengths;
(b) any parts of goods separated in terms of paragraph (a) to be destroyed,
but without prejudice to the claim for duty upon the remaining goods;
(c) the assembly, blending, mixing, conversion or manufacture in bond of
any goods wholly or partly consisting of material liable to duty:
Provided that-
(i) this paragraph shall not apply if the finished products of any such
process would be liable to excise duty or surtax;
(ii) when the finished product is entered for consumption, duty shall be
paid upon any material liable to duty contained therein or consumed in its
manufacture and, when such duty is payable on value, the value of such material, as
accepted at the time of their warehousing in Zimbabwe, shall be their value for duty
purposes.
(2) Anything done or performed under any permission granted in terms of subsection
(1) shall be done or performed in accordance with rules made by the Commissioner
for the due protection of revenue and for the payment of any expenses incurred in
respect of the attendance of officers.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
78 Transfer of ownership of goods warehoused
The owner of any goods warehoused may transfer such ownership to any other person
who may lawfully own the said goods, but the Commissioner may refuse to recognize
any such transfer of ownership unless notice thereof in writing has been given to him
by the owner prior to the transfer.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
79 Warehouses may be locked by officer
An officer may cause any bonded warehouse to be locked with a customs lock for so
long as he deems fit, and no person shall during such period remove or break such
lock or enter such warehouse or duty-free shop or remove any goods therefrom
without the permission of the officer.
80 Taking stock and duty on deficiencies
An officer may at any time take stock of the goods in any bonded warehouse or duty-
free shop and duty shall be paid upon deficiencies in terms of subsection (4) of
section seventy-one.
81 Sampling of warehoused goods
(1) An officer may permit-
(a) the taking, subject to such conditions as may be prescribed, of samples
of warehoused goods by the owner or importer of the goods; and
(b) the payment of duty on samples taken in terms of paragraph (a) to be
deferred until the consignment of the goods from which the samples were taken is
entered for consumption or for removal or export in bond.
(2) The Commissioner may remit the duty on samples taken in terms of subsection
(1).
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
82 Remittal of duty on certain warehoused goods which are destroyed, etc.
(1) If the Commissioner is satisfied that-
(a) goods were destroyed by accident or lost by accident without going
into consumption whilst in a bonded warehouse, or duty-free shop or place deemed to be a bonded warehouse in terms of subsection (5) of section seventy-one or whilst in
transit to a bonded warehouse or whilst in transit for export in bond or when removed
from a bonded warehouse in terms of subparagraph (i) of paragraph (a) of subsection
(3) of section seventy-one; and
(b) every reasonable effort was made and precaution taken to prevent
their loss or destruction;
the Commissioner shall remit the duty payable on the goods.
(2) The Commissioner shall remit the duty due upon warehoused goods which, with
his consent-
(a) are destroyed by the owner or other person having control of the
goods under the supervision of a proper officer; or
(b) are given up to the control of a proper officer in whole packages to
avoid the payment of the duty.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
83 Removal of goods in bond to any other port of entry or any other territory
(1) If an importer, instead of paying duties on any goods or depositing such goods in
a bonded warehouse, wishes to remove such goods in bond to any other port of entry
within Zimbabwe or to export such goods in bond to some place beyond the borders
of Zimbabwe, he shall-
(a) give a bond, with sufficient surety to the satisfaction of the proper
officer, conditioned for the payment of the duties on such goods unless evidence of
removal or export acceptable to the Commissioner is produced within a reasonable
time to be stated in the bond; or
(b) make a deposit in cash of not less than the amount of duty leviable
upon the goods in question pending production by him within a reasonable period of
evidence of removal or export acceptable to the Commissioner.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(2) The method and means whereby goods are removed in bond in terms of
subsection (1) shall be subject to such conditions and restrictions as may be
prescribed.
84 Responsibility for goods placed in bonded warehouse
The State shall in no case be liable for any loss or damage of whatsoever nature to
any goods lodged in any warehouse appointed or licensed in terms of this Part or
through wrong delivery of such goods.
PART VIII
ORDINARY DUTIES, ANTI-DUMPING DUTIES AND
COUNTERVAILING DUTIES
85 Interpretation in Part VIII
(1) In this Part-
"export price", in relation to imported goods, means the price of such goods to the
importer, including all costs, charges and expenses incidental to the purchase thereof
or to the placing thereof on board the means of transport by which they will be
removed from the country of exportation but excluding any subsequent costs, charges
or expenses incurred in connection with the delivery of such goods to Zimbabwe;
"factory cost", in relation to manufactured goods, means the cost of such goods in
their finished condition calculated in the manner prescribed;
"investigating authority " means the Competition and Tariff Commission established
in terms of section 4 of the Competition Act, 1996.
[Amended by section 17 of Act 29/2001,with effect from the 31st May, 2002.]
"local content", in relation to goods manufactured in any particular country, means
such percentage of the factory costs of such goods in their finished condition as isrepresented by the cost of-
(a) the direct labour involved in the manufacture of the goods; and
(b) any materials which were grown, produced or manufactured in the
country concerned and which were used in the manufacture of the goods.
(2) Any reference in this Part to goods which have been produced shall be construed
as a reference to goods which have not been subjected to any process of manufacture.
86 Customs duties
Subject to section ninety-eight, there shall be charged, levied, collected and paid in
respect of goods which are imported customs duties at the appropriate rates provided
in the customs tariff.
87 Classification of goods for customs purposes
(1) For the purpose of determining the customs duty payable in respect of any goods
that are imported, the Commissioner or an officer shall classify such goods into the
appropriate tariff headings, subheadings or codes in accordance with any rules set out
in the customs tariff , paying due regard to-
(a) the explanatory notes to the Harmonised Commodity Description and
Coding System, issued from time to time by the World Customs Organisation in
Brussels; and
(b) decisions of the Harmonised Commodity Description and Coding
System Committee.
[amended by Act 29 of 1998, and further by section 5 of PART III of Act 17 of 1999
with effect from the 19th January, 2001.]
(2) The Commissioner shall vary or set aside a classification of goods made in terms
of subsection (1) if he is satisfied, whether on appeal by the importer of the goods or
otherwise, that the classification was incorrect.
(3) Any classification of goods made in terms of this section shall be binding on the
importer of the goods, subject to an appeal-
(a) to the Commissioner, where the classification was made by an officer;
or
(b) to the Fiscal Appeal Court in terms of the Fiscal Appeal Court Act
[Chapter 23:05], where the classification was made, varied or confirmed by the
Commissioner.
(4) The Commissioner shall ensure that at least one copy of-
(a) the publications referred to in paragraph (a) of subsection (1); and
(b) any decision referred to in paragraph (b) of subsection (1) on which he
has relied for the purpose of classifying any goods;
is kept available for public inspection during normal business hours in his offices and
at such other offices of the Department as he considers appropriate.
(5) If the classification of goods for the purposes of this Act is an issue in any
proceedings before any court, a document purporting to be a copy of a publication or
decision referred to in subsection (1), and purporting to be certified as correct by the
Commissioner, shall be admissible in the proceedings as prima facie proof of its
contents upon its production by any person.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
88 Determination of origin of manufactured goods
For the purposes of this Act, the country of origin of any manufactured goods shall be
the country in which the last process of manufacture has been performed.
89 Specified country content of goods subject to lower rates of duty than in
customs tariff
(1) Subject to subsection (3), where goods which are grown, produced or
manufactured in any country are, because of their origin, subject under the provisionsof this Act to rates of duty which are lower than those set out in Part II of the customs
tariff, such lower rates shall be allowed only-
(a) in the case of unmanufactured goods, where such goods have been
wholly grown or produced in that country;
(b) in the case of manufactured goods, where such goods have been
subjected to their last process of manufacture in that country and-
(i) have such local content in relation to that country as may be
prescribed; or
(ii) have been subjected in that country to such process of manufacture as
may be prescribed in relation to the class of goods to which such goods belong.
(2) Regulations made for the purposes of subsection (1) may provide for the manner
in which or the authority by whom the determination of the local content of
manufactured goods shall be made and the information to be supplied by importers in
relation thereto.
(3) If any preference, rebate or remission of duty is granted in terms of any
agreement in respect of goods grown, produced or manufactured in any country, the
conditions as to the local content required in relation to the goods before such
preference, rebate or remission is granted may be determined by special provision in
such agreement and if no such special provision has been made, subsection (1) shall
apply.
90 Anti-dumping duties
(1) For the purposes of this section, imported goods or goods likely to be imported
shall be deemed to be dumped if the export price of such goods is less than-
(a) the domestic price of such goods, which means the price at which
identical or comparable goods are being sold in the ordinary course of trade in the
country of exportation or, where such price is fixed by the government in the country
of exportation, such price as the investigating authority may determine; or
(b) if there is no domestic price in terms of paragraph (a), any of the
following-
(i) the highest comparable price for identical or comparable goods when
exported from the country of exportation and sold in any other foreign country in the
ordinary course of trade; or
(ii) the cost of production or manufacture of the goods plus such amount
in respect of administration, selling and other costs and profit as the investigating
authority may consider reasonable; or
(iii) where the cost referred to in subparagraph (ii) cannot be ascertained
by the investigating authority or is considered by the investigating authority to be
subject to any form of government control, such domestic price as the investigating
authority may determine; or
(c) the cost of production or manufacture of the goods plus such amount
in respect of administration, selling and other costs and profit as the investigating
authority may consider reasonable:
Provided that imported goods shall not be deemed to be
dumped by reason only of the exemption of such goods from duties or taxes borne by
identical or comparable goods destined for consumption or use in the country of
exportation or by reason of the refund of such duties or taxes.
(2) For the purposes of subsection (1)-
(a) the comparison of prices contemplated in that subsection shall be
made at the same level of trade and in respect of sales made at as nearly as possible
the same time;
(b) where there is no export price or it appears to the investigating authority that the export price is unreliable because of an association or compensatory
arrangements between the supplier and the importer or a third party, the investigating
authority may determine the export price on the basis of the price at which the
imported goods are first re-sold to an independent buyer or, if they are not re-sold to
an independent buyer or are not re-sold in the condition in which they were imported,
on such basis as the investigating authority thinks fit.
(3) The margin of dumping deemed, for the purposes of this section, to have taken
place or to be likely to take place shall be the difference in prices contemplated in
subsection (1).
(4) If, after considering the report of an investigating authority, the Minister is
satisfied that-
(a) any goods have been or are being or are likely to be imported in
circumstances in which they are deemed in terms of subsection (1) to be dumped; and
(b) the effect of such importation has been or will be to cause or threaten
detriment to an established industry in Zimbabwe or to affect detrimentally the
establishment or expansion of an industry in Zimbabwe; and
(c) it would be in the public interest to impose an anti-dumping duty in
respect of such goods;
he shall, by notice in the Gazette, impose such antidumping duty in respect of goods
of that class as will, in his opinion, offset the dumping.
(5) An anti-dumping duty-
(a) shall not exceed the margin of dumping referred to in subsection (3);
and
(b) may, where a provisional anti-dumping charge has been levied in
respect of the goods concerned, be imposed with effect from a date which is prior to
the date of publication of the notice in the Gazette but is not prior to the date with
effect from which such provisional anti-dumping charge was levied.
91 Provisional anti-dumping charge
(1) If at any time the Minister is of the opinion that prima facie the provisions of
paragraphs (a) and (b) of subsection (4) of section ninety apply in relation to any
goods which have been or are being or are likely to be imported, he may, by notice in
the Gazette, impose a provisional anti-dumping charge on goods of that class for a
period not exceeding three months from the date of publication of such notice, which
charge shall not exceed the amount that it is estimated would constitute the margin of
dumping referred to in subsection (3) of section ninety.
(2) The period for which the provisional antidumping charge has been imposed may,
before the expiration thereof, be extended by the Minister, by notice in the Gazette,
for a further period not exceeding three months if he is so requested by the exporter
and the importer concerned.
(3) A provisional anti-dumping charge shall be paid on goods subject to that charge
at the time of their entry for consumption or for warehousing as security for any anti-
dumping duty that may be imposed on such goods and shall be brought to account in
such manner as the Commissioner may direct.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(4) Where-
(a) an anti-dumping duty is imposed with retrospective effect in respect of
goods in relation to which a provisional anti-dumping charge has been levied, the
amount of the charge which has been paid shall be set off against the anti-dumping
duty which is payable and if such amount-
(i) is greater than the anti-dumping duty payable, the balance shall be
refunded to the importer on application; (ii) is less than the anti-dumping duty payable, the balance shall become
due and payable by the importer on demand being made by the proper officer;
(b) no anti-dumping duty is imposed in respect of goods in relation to
which a provisional anti-dumping charge has been levied or such a duty is imposed
but not with retrospective effect, the amount collected in respect of such charge shall
be refunded to the importer on application.
92 Countervailing duties
(1) For the purposes of this section, a bounty or subsidy shall be deemed to be
granted if it is granted-
(a) directly or indirectly, on the growth, production, manufacture or
exportation of goods, whether by way of grant, loan, tax relief or otherwise and
whether related directly to the goods themselves, to materials included in the goods or
to anything else; or
(b) by way of a special subsidy on the transport of any particular goods.
(2) If, after considering the report of an investigating authority, the Minister is
satisfied that-
(a) a bounty or subsidy in respect of goods which have been or are being
or are likely to be imported has been or will be granted within the meaning of
subsection (1) in the country in which such goods were grown, produced or
manufactured or from which they were or are to be exported; and
(b) the effect of the granting of such bounty or subsidy has been or will be
to cause or threaten detriment in an established industry in Zimbabwe or to affect
detrimentally the establishment or expansion of an industry in Zimbabwe; and
(c) it would be in the public interest to impose a countervailing duty in
respect of such goods;
he shall, by notice in the Gazette, impose such countervailing duty in respect of goods
of that class as will, in his opinion, offset the granting of such bounty or subsidy.
(3) A countervailing duty shall not exceed the amount as determined by the
investigating authority of the bounty or subsidy referred to in paragraph (a) of
subsection (2).
(4) A countervailing duty shall not be imposed on any imported goods by reason
only of-
(a) the exemption of such goods from duties or taxes borne by identical or
comparable goods destined for consumption or use in the country of exportation; or
(b) the refund of any duties or taxes referred to in paragraph (a).
93 General provisions regarding anti-dumping and countervailing duties
(1) Unless the Minister has, by notice in the Gazette, specified to the contrary, an
anti-dumping duty, provisional anti-dumping charge or countervailing duty shall not
apply to raw, semi-manufactured or manufactured materials or requisites of any
industry which are entered for use in the manufacture, assembly or refining of any
article within Zimbabwe under a rebate or remission of the ordinary duty prescribed
in regulations referred to in paragraph (b) of subsection (1) of section one hundred
and twenty providing for such matters.
(2) Subject to this Act, the goods specified in a notice made in terms of section
ninety or ninety-two shall, from the date of publication of such notice in the Gazette
or such earlier date as may be specified in a notice made in terms of section ninety, be
liable to the appropriate anti-dumping duty or countervailing duty provided for in the
notice, and such anti-dumping duty or countervailing duty shall be paid by the
importer, in addition to any other duty payable thereon, on the entry for consumption
or for warehousing of such goods.
(3) An anti-dumping duty and a countervailing duty shall not be imposed on the same imported goods in order to compensate for the same situation of dumping or the
granting of a bounty or subsidy.
(4) Whenever any anti-dumping duty or countervailing duty is imposed on any
goods, the importer or owner of any such goods which have been warehoused in
terms of Part VI shall produce the invoice and such other documents relating to the
goods as the proper officer may require and shall forthwith pay the antidumping duty
or countervailing duty that is due on such goods.
(5) Notwithstanding the provisions of sections ninety and ninety-two, the
Commissioner may, subject to such conditions as he thinks fit, remit the anti-
dumping duty or countervailing duty due on any goods which are imported in such
circumstances or in such quantities that the importation of such goods does not, in his
opinion, constitute a regular importation of such goods for the purposes of trade.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(6) For the purposes of sections ninety, ninety-one and ninety-two, where any cost or
price is expressed in the currency of a foreign country, conversion to the currency of
Zimbabwe shall be made in accordance with section one hundred and eight.
(7) The Minister may at any time, by notice in the Gazette, repeal a notice in terms of
subsection (4) of section ninety, subsection (1) of section ninety-one or subsection (2)
of section ninety-two.
94 Confirmation of anti-dumping duty, provisional anti-dumping charge or
countervailing duty
(1) The Minister shall lay a copy of a notice in terms of subsection (4) of section
ninety, subsection (1) of section ninety-one or subsection (2) of section ninety-two
and a statement of the reasons for the publication of the notice before Parliament-
(a) in the case of a notice published when Parliament is sitting or is
adjourned for seven days or less or when Parliament is prorogued for seven days or
less, within fourteen days of the publication of the notice or, if before the copy of the
notice and statement are so laid Parliament is dissolved or is prorogued for more than
seven days or Parliament is adjourned for more than seven days, within fourteen days
after the next sitting of Parliament;
(b) in the case of a notice published when Parliament is dissolved or is
prorogued for more than seven days or Parliament is adjourned for more than seven
days, within fourteen days of the next sitting of Parliament or, if before the copy of
the notice and the statement are so laid Parliament is dissolved or is prorogued for
more than seven days Parliament is adjourned for more than seven days, within
fourteen days after the next sitting of Parliament.
(2) If Parliament does not by resolution approve a notice, a copy of which is laid
before it in terms of subsection (1), before Parliament is next dissolved or is next
prorogued for more than seven days, the notice shall cease to be of force on the day
Parliament is so dissolved or prorogued or the day Parliament is so adjourned.
95 Excise duties
There shall be charged, levied, collected and paid in respect of goods which are
manufactured or produced within Zimbabwe, excise duties at the appropriate rates
provided in the excise tariff.
96 Classification of goods for excise purposes
(1) For the purposes of determining the excise duty payable in respect of any goods
that are manufactured or produced within Zimbabwe, the Commissioner or an officer
shall classify such goods into the appropriate tariff headings or subheadings set out in
the statutory instrument published in terms of subsection (1) of section two hundred
and twenty-five and imposing an excise tariff.
(2) The Commissioner shall vary or set aside a classification of goods made in termsof subsection (1) if he is satisfied, whether on appeal by the person liable for the
payment of the excise duty or otherwise, that the classification was incorrect.
(3) Any classification of goods made in terms of this section shall be binding on the
person liable for the payment of the excise duty, subject to an appeal-
(a) to the Commissioner, where the classification was made by an officer;
or
(b) to the Fiscal Appeal Court in terms of the Fiscal Appeal Court Act
[Chapter 23:05], where the classification was made, varied or confirmed by the
Commissioner.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
97 Surtax
There shall be charged, levied, collected and paid in respect of goods which are
imported into or manufactured or produced within Zimbabwe, surtax at the
appropriate rate provided in the surtax tariff.
98 Duties shall be subject to certain provisions
The duties imposed under this Act shall be subject to all the provisions of this Act
relating to agreements, suspensions, rebates, refunds, drawbacks or remissions of
duty, or to the warehousing of goods.
PART IX
AGREEMENTS
99 President may enter into customs agreements
(1) Without derogation from the powers conferred on the President in terms of any
other law, the President may conclude conventions, treaties, agreements or other
arrangements with the government of any country, under such conditions as he may
consider necessary, providing for any or all of the following matters-
(a) concessions as to, or exemptions from, the duties normally payable in
respect of goods grown, produced or manufactured in, or imported from, the territory
of that government, in consideration of the extension by that government of privileges
in respect of goods grown, produced or manufactured in, or imported into the territory
of that government from, Zimbabwe;
(b) payments to compensate for the extension of privileges by either of
the parties in respect of goods grown, produced or manufactured in, or imported from,
the territory of the other party;
(c) the importation, removal and exportation of goods, including the
collection by the one party on behalf of the other party of the customs duties imposed
in respect of goods which, having been imported into the territory of the one party,
are removed into the territory of the other party, the payment of such duties or of an
amount in commutation thereof, and the charges for the collection of such duties;
(d) the prohibition of the importation and exportation of specified goods,
or that specified goods may be imported or exported only under licence or permit.
(2) Any concession as to, or exemption from, duty referred to in paragraph (a) of
subsection (1) and any payment in compensation referred to in paragraph (b) of
subsection (1) may be made or granted with retrospective effect if the President
considers it expedient to do so.
100 Agreements to be published
(1) Subject to this section, every agreement concluded under the powers conferred by
section ninety-nine shall be published in the Gazette, and the provisions thereof shall
be brought into force by the President by notice in the Gazette as from such date as he
may in such notice declare.
(2) Where the President considers that any convention, treaty, agreement or other
arrangement concluded by or on his behalf with the government of any countrymakes provision, in addition to other matters, for any of the matters referred to in
subsection (1) of section ninety-nine, he shall publish a notice in the Gazette-
(a) stating that the convention, treaty, agreement or arrangement has been
concluded; and
(b) identifying the provisions of the convention, treaty, agreement or
arrangement which, in his opinion, relate to any of the matters referred to in
subsection (1) of section ninety-nine; and
(c) specifying the office or offices within Zimbabwe at which a copy of
the convention, treaty, agreement or arrangement may be inspected free of charge;
and
(d) declaring the date with effect from which the provisions of the
convention, treaty, agreement or arrangement which relate to any of the matters
referred to in subsection (1) of section ninety-nine shall have force and effect within
Zimbabwe.
(3) The Minister shall lay a copy of every agreement referred to in subsections (1)
and (2) before Parliament on one of the thirty days on which it next sits after the date
on which-
(a) the agreement was published in terms of subsection (1); or
(b) the notice was published in terms of subsection (2);
as the case may be.
(4) If Parliament, on one of the thirty days on which it next sits after a copy of an
agreement has been laid before it in terms of subsection (3), does not by resolution
approve such agreement, such agreement shall cease to be of force or effect at the end
of the thirtieth sitting day.
101 President may make regulations to give effect to agreements
The President may make regulations in order to give effect to any agreement.
102 Provisions of agreements and regulations to prevail when inconsistent with
this Act or any other law
(1) Any agreement or any regulation relative to such agreement shall have force and
effect notwithstanding anything inconsistent therewith contained elsewhere in this
Act or in any other law or instrument having effect by virtue of any law.
(2) If in any agreement referred to in subsection (1), whether concluded before or
after the 30th June, 1970, concessions as to, or exemptions from, duties are allowed
in respect of goods manufactured in a territory of the government with whom the
agreement was concluded and no conditions are specified therein as to the
requirements to be satisfied before such goods may be regarded as having been
manufactured in that territory, such goods shall be deemed, for the purposes of the
agreement and any regulation relative thereto, to have been manufactured in that
territory only if the requirements of paragraph (b) of subsection (1) of section eighty-
nine are satisfied in relation to that territory.
103 President may suspend, rebate or remit duties payable under agreement
Any suspension, rebate or remission of duty granted in terms of section one hundred
and twenty in respect of any duty in the customs tariff or surtax tariff may be
extended in whole or in part by the President, by notice in the Gazette, to any
corresponding special rate of duty which may be applicable under an agreement to
goods grown, produced or manufactured in any particular country. Such suspensions,
rebates or remissions of duty may in like manner be amended or repealed.
PART X
VALUE FOR DUTY PURPOSES
104 Interpretation in Part X
(1) In this Part- "Agreements" means Article VII of the General Agreement on Tariffs and Trade,
which was entered into at Geneva on the 30th October, 1947, and the Agreement on
Implementation of Article VII of the General Agreement on Tariffs and Trade, which
was entered into at Geneva on the 12th April, 1979.
"buying commission", in relation to imported goods, means an amount paid or
payable by or on behalf of the importer directly or indirectly to a person who, as an
agent of the importer, represented him abroad in the purchase and payment for the
goods:
Provided that the amount paid by the importer shall not be taken to be buying
commission unless the Commissioner is satisfied that the person acting as the agent
did not or does not-
(i) produce in whole or in part or control the production in whole or in
part of the imported goods or any other goods whose value would be taken into
account in determining the transaction value of the imported goods;
(ii) render or control the rendering of any services whose value would be
taken into account in determining or attempting to determine the price of the imported
goods or other services of the same class; or
(iii) transport the imported goods, or any other goods referred to in
paragraph (i) within any foreign country or between a foreign country and Zimbabwe
or within Zimbabwe, for any purpose associated with the manufacture or importation
of the imported goods; or
(iv) purchase, exchange, sell or otherwise trade in any of the goods
referred to in paragraph (i) or render any of the services referred to in paragraph (ii)
otherwise than in the capacity of an agent of the importer; or
(v) in relation to any of the goods referred to in paragraph (i) or any of the
services referred to in paragraph (ii), act as an agent for, or in any other way represent
the producer, supplier or seller of the goods or the person who rendered the services,
as the case may be, or otherwise be associated with any such person except as the
agent of the importer; or
(vi) claim or receive, directly or indirectly, the benefit of any commission,
fee or other payment on any goods or services from any person as a consequence of
the importation of the goods concerned other than commission received from the
importer for the services rendered by that person in that transaction;
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
"computed value", in relation to imported goods, means the value of the goods as
determined by the Commissioner in terms of section one hundred and ten;
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
"general expenses" means the direct and indirect costs, charges and expenses of
producing and selling goods for export, other than the costs, charges and expenses
referred to in paragraphs (a) to (d) of subsection (2) of section one hundred and ten;
"goods of the same class or kind", in relation to imported goods, means goods
produced by a particular industry or industrial sector in the country from which the
imported goods were exported and falling within the same group or range of goods as
the imported goods;
"identical goods", in relation to imported goods, means goods which-
(a) are manufactured in the same country as the imported goods, whether
by the same or a different manufacturer; and
(b) save possibly for minor differences in appearance, are the same as the
imported goods in all material respects, including physical characteristics, quality and
reputation;
but does not include goods which incorporate or reflect engineering, developmentwork, design work, plans or sketches undertaken in Zimbabwe;
"price actually paid or payable"in relation to imported goods, means the sum of-
(a) all payments that have been made, or are to be made, in relation to
such goods, by or on behalf of the importer-
(i) to the seller; or
(ii) to any person related to the seller, unless the Commissioner is
satisfied that the seller has not derived and will not derive any direct or indirect
benefit from the payment; or
(iii) to any other person for the direct or indirect benefit of the seller;
in accordance with the contract of sale or any other contract,
agreement or arrangement, whether formal or informal, for doing anything to increase
the value of the goods; and
(b) the value as determined by the Commissioner of any consideration or
services rendered, or to be rendered, directly or indirectly, by or on behalf of the
importer-
(i) to the seller;
(ii) to any person related to the seller, unless the Commissioner is
satisfied that the seller has not derived and will not derive any direct or indirect
benefit from the payment; or
(iii) to any other person for the direct or indirect benefit of the seller;
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
"royalty" means an amount paid or credited as consideration for-
(a) the making, use, exercise or selling of an invention or the right to
make, use, exercise or sell an invention; or
(b) the use of, or the right to use-
(i) a design or trade mark;
(ii) confidential information; or
(iii) any machinery, implement, apparatus or other equipment;
or
(c) the supply of scientific, technical, industrial, commercial or other
knowledge or information; or
(d) any assistance that is ancillary and subsidiary to, and is furnished as a
means of enabling the application or enjoyment of any matter falling within
paragraph (a), (b) or (c);
(e) a total or partial forbearance in respect of any matter falling within
paragraph (a), (b) or (c);
"transaction value", in relation to any goods, means the value determined in terms of
section one hundred and six;
"similar goods", in relation to imported goods, means goods which-
(a) are manufactured in the same country as the imported goods, whether
by the same or a different manufacturer; and
(b) though not alike in all respects to the imported goods, have like
characteristics and component materials which enable them to perform the same
functions as and to be commercially interchangeable with the imported goods;
but does not include goods which incorporate or reflect engineering, development
work, design work, plans or sketches undertaken in Zimbabwe;
"unit price", in relation to imported goods that are sold, means the price of the goods
in accordance with the contract of sale, divided by the number of the units of the
goods.
(2) In the determination of whether or not any goods are similar to other goods for
the purposes of this Part, regard shall be had, among other factors, to the quality ofthe goods, their reputation and their trademark, if any.
(3) For the purposes of this Part, persons shall be deemed to be related to each other
only if-
(a) they are officers or Commissioners of one anothers' businesses; or
(b) they are partners in business; or
(c) they are employer and employee; or
(d) in the case of bodies corporate, any other person directly or indirectly
owns, controls, or holds five per centum or more of the issued voting stock or shares
of both of them; or
(e) one of them directly or indirectly controls the other; or
( f ) both of them are directly or indirectly controlled by a third person; or
(g) together they directly or indirectly control a third person; or
(h) they are members of the same family.
(4) Persons who are associated in business with one another in that the one is the sole
agent, sole distributor or sole concessionnaire, however described, of the other shall
be deemed to be related to each other for the purposes of this Part only if they are so
deemed in terms of subsection (3).
105 Value for duty purposes
(1) For the purpose of assessing the amount of any duty payable on any imported
goods and for the purpose of any declaration or oath which may be required by this
Act or any other enactment in relation to any question of value or duty in connection
with the importation of goods or goods which are likely to be imported, the value of
such goods shall, subject to this Act, be the transaction value thereof as established or
determined in terms of sections one hundred and six to one hundred and twelve.
(2) If the value of any goods required to be entered separately is one dollar or less, no
account shall be taken of such value.
106 Transaction value: primary method of valuation
(1) Subject to this Act, the value for duty purposes of any imported goods shall be
the transaction value of the goods, that is to say, the price actually paid or payable for
the goods when sold for export to Zimbabwe, adjusted in terms of section one
hundred and thirteen, if-
(a) there are no restrictions as to the disposal or use of the goods by the
buyer, other than restrictions which-
(i) are imposed or required by law; or
(ii) limit the geographical area in which the goods may be resold; or
(iii) do not substantially affect the value of the goods;
and
(b) the sale or price of the goods is not subject to any condition or
consideration for which a value cannot be determined; and
(c) no part of the proceeds of any subsequent resale, disposal or use of the
goods by the buyer will accrue directly or indirectly to the seller, unless an
appropriate adjustment can be made in terms of section one hundred and thirteen; and
(d) subject to subsection (2), the buyer and the seller are not related.
(2) The fact that a buyer and a seller are related shall not in itself be a ground for not
accepting the transaction value, where-
(a) in the opinion of the Commissioner, such relationship did not
influence the price actually paid or payable for the goods concerned; or
(b) the importer proves to the satisfaction of the Commissioner that the
transaction value closely approximates to one of the following values-
(i) the transaction value of identical or similar goods sold at or about the
same time as the goods to be valued at comparable commercial and quantity levels tobuyers in Zimbabwe who are not related; or
(ii) the value, determined in terms of section one hundred and nine, of
identical or similar goods imported into Zimbabwe at or about the same time as the
goods to be valued.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
107 Transaction value of identical goods: first alternative method
(1) Subject to section one hundred and eight and of this section, if the value for duty
purposes of any imported goods cannot be established in terms of section one
hundred and six, their value for duty purposes shall be the transaction value of
identical goods which are-
(a) sold for export to Zimbabwe at the same commercial level and in
substantially the same quantity as the goods to be valued; and
(b) exported to Zimbabwe at or about the same time as the goods to be
valued.
(2) Where no sale such as is referred to in paragraph (a) of subsection (1) is found,
the value for duty purposes of the imported goods concerned shall be established for
the purposes of this section by a sale of identical goods that are sold for export to
Zimbabwe at a different commercial level and additionally, or alternatively, in
different quantities from the goods to be valued, adjustments being made to take
account of differences in price attributed to commercial level and additionally, or
alternatively, to quantity.
(3) In establishing the value for duty purposes of any imported goods in terms of this
section, all adjustment shall be made to take account of significant differences in the
costs and charges referred to in section one hundred and thirteen between the goods to
be valued and the identical goods concerned arising from differences in distances and
modes of transport.
(4) If, in the application of this section, more than one transaction value is
determined, the lowest such value shall be taken as the value for duty purposes of the
goods to be valued.
(5) An importer who wishes any imported goods to be valued in terms of this section
shall, on request, produce to the proper officer either-
(a) a copy of a bill of entry on the basis of which the Department accepted
the value of imported goods which were identical to the goods to be valued and which
were entered within three months of the date of the goods to be valued; or
(b) sufficient information to enable the proper officer to trace a bill of
entry referred to in paragraph (a).
108 Transaction value of similar goods: second alternative method
(1) Subject to section one hundred and nine and of this section, if the value for duty
purposes of any imported goods cannot be established in terms of section one
hundred and six or one hundred and seven, their value for duty purposes shall be the
transaction value of similar goods that are-
(a) sold for export to Zimbabwe at the same commercial level and in
substantially the same quantity as the goods to be valued; and
(b) exported to Zimbabwe at or about the same time as the goods to be
valued.
(2) Subsections (2) to (5) of section one hundred and seven shall apply, mutatis
mutandis, to the valuation of goods in terms of this section as if references in those
subsections to identical goods were references to similar goods.
109 Deductive value: third alternative method
(1) Subject to the provisions of section one hundred and eleven, if the value for duty
purposes of any imported goods cannot be established in terms of section onehundred and six, one hundred and seven or one hundred and eight, their value for
duty purposes shall be established in terms of this section:
Provided that, if prior to the commencement of the valuation of any imported goods
the importer so requests, the Commissioner shall attempt to determine their value in
terms of section one hundred and ten and, if their value cannot be so determined, it
shall then be established in terms of this section.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(2) Subject to this section, if the goods to be valued, or identical or similar imported
goods, are sold in Zimbabwe at or about the time of importation of the goods to be
valued and in the same condition as that in which they were imported, the value for
duty purposes of the goods to be valued shall be based on the unit price at which the
goods to be valued, or the identical or similar imported goods, as the case may be, are
so sold in Zimbabwe in the greatest aggregate quantity to persons who are not related
to the importer.
(3) If the goods to be valued, or identical or similar imported goods, are not sold in
Zimbabwe at or about the time of importation of the goods to be valued but are
otherwise sold in Zimbabwe as provided in subsection (2), the value for duty
purposes of the goods to be valued shall be based, subject to this section, on the unit
price at which the goods to be valued, or identical or similar imported goods, as the
case may be, are sold in the greatest aggregate quantity in such a sale transacted at the
earliest date after the importation of the goods to be valued, but not later than ninety
days after such importation.
(4) If the goods to be valued, or identical or similar imported goods, are not sold in
Zimbabwe in the same condition as that in which they were imported, then, whether
or not the importer so requests, the value for duty purposes of the goods to be valued
shall be based, subject to this section, on the unit price at which the goods to be
valued, or the identical or similar imported goods, as the case may be, are sold after
further processing in the greatest aggregate quantity to persons in Zimbabwe who are
not related to the importer.
(5) In valuing goods in terms of this section, deductions shall be made, where
appropriate, for-
(a) commissions usually paid or agreed to be paid, or additions usually
made for profit and general expenses, in connection with sales in Zimbabwe of goods
of the same class or kind as the goods to be valued, irrespective of the county of
exportation;
(b) any costs of transportation and the cost of loading, unloading,
handling and insurance and associated costs incidental to the transportation of the
goods within Zimbabwe from their place of importation;
(c) any duty or tax payable in Zimbabwe by reason of the importation or
sale of the goods;
(d) in the case of goods to which the provisions of subsection (4) apply,
any increase in the value attributable to the further processing referred to in that
subsection.
(6) For the purpose of establishing the unit price of any goods in terms of this
section, an officer may accept a sales invoice or price list relating to the goods
concerned at the relevant time.
110 Computed value: fourth alternative method
(1) Subject to section one hundred and eleven and this section, if the value for duty
purposes of any imported goods cannot be established in terms of section one
hundred and six, one hundred and seven, one hundred and eight or one hundred and
nine, their value for duty purposes shall be the computed value of the goods asdetermined by the Commissioner in terms of this section.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(2) The computed value of any imported goods shall be an amount computed in
accordance with generally accepted accounting principles and shall be arrived at on
the basis of information supplied by the producer of the goods in question, taking into
account the following factors-
(a) the value of the materials used in producing the goods to be valued;
and
(b) the costs, charges and expenses incurred by the producer in, or in
connection with, the production of the goods to be valued; and
(c) packing costs or charges for materials or labour incurred in connection
with the goods to be valued; and
(d) the value of any of the goods and services referred to in paragraph (b)
of subsection (1) of section one hundred and thirteen, determined and apportioned to
the goods being imported as referred to in that section, whether or not such goods and
services have been supplied free of charge or at a reduced cost; and
(e) the cost of transport and insurance and associated costs incidental to
delivery of the imported goods at the port or place of export in the country of
exportation; and
( f ) profit and general expenses usually added by producers in the country
of export in sales of goods of the same class or kind as the goods to be valued when
sold by the producers to purchasers who are not related to those producers at the time
of the sale.
111 Fall-back method of valuation: final alternative method
(1) If the value for duty purposes of any imported goods, other than non-merchandise
goods as defined in subsection (1) of section one hundred and twelve, cannot be
established or determined in terms of sections one hundred and six to one hundred
and ten, the Commissioner shall establish it, subject to this section-
(a) on the basis of a previous determination; or
(b) by applying any of the provisions of section one hundred and six to
one hundred and nine with such modifications and adaptations as he considers
reasonable and necessary in the circumstances; or
(c) by using any other reasonable means consistent with the principles
and general provisions of the Agreements as the Commissioner considers appropriate
in the circumstances of the particular case.
(2) The Commissioner shall base any determination in terms of subsection (1) on
information available in Zimbabwe.
(3) The Commissioner shall not base any determination in terms of subsection (1) on
any of the following-
(a) the selling price in Zimbabwe of goods manufactured in Zimbabwe; or
(b) a system which provides for the acceptance of the higher of two
alternative values; or
(c) the price of goods on the domestic market of the country of
exportation of the goods to be valued; or
(d) the cost of production of the goods to be valued or of identical or
similar goods; or
(e) the price of the goods to be valued, when sold for export to a country
other than Zimbabwe; or
( f ) a system of minimum customs values; or
(g) arbitrary or fictitious values.
(4) Whenever the transaction value of imported goods is to be determined in terms ofthis section, the importer shall produce to the proper officer such documentary
evidence relating to the determination as the proper officer may require.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
111A Method of valuation in cases where truth of accuracy of importer's statement
is in doubt
If the Commissioner or proper officer has reason to doubt the truth or accuracy of any
statement made by the importer of any goods for the purposes of determining the
transaction value of the goods in terms of section one hundred and six-
(a) the Commissioner or proper officer shall require the importer to
provide further information to prove the accuracy of the statement; and
(b) if, after considering any further information that the importer may
have provided in terms of paragraph (a), the Commissioner or proper officer still
doubts the truth or accuracy of the statement, he shall reject the statement and require
the goods to be valued by whichever of the methods defined in sections one hundred
and seven to one hundred and eleven is appropriate.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
112 Valuation of goods imported privately
(1) In this section-
"non-merchandise goods" means goods imported by an individual for his own use in
Zimbabwe but not for trade purposes.
(2) If, in the opinion of the Commissioner, the declared value for duty purposes of
non-merchandise goods-
(a) does not reflect a bona fide open market sale price between unrelated
parties; or
(b) has not been established or has been incorrectly declared by the
importer;
the Commissioner may determine the value on the basis of a previous determination
or, if there is no such determination, by applying any of the provisions of section one
hundred and six to one hundred and ten, with such modifications and adaptations as
he considers reasonable and on the basis of any information available to him.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
113 Adjustments to be made in calculating value for duty purposes of imported
goods
(1) In determining the value for duty purposes of any imported goods in terms of
section one hundred and six, there shall be added to the price actually paid or payable
for the goods-
(a) the following, to the extent that they are incurred by the buyer but are
not included in the price actually paid or payable-
(i) commission and brokerage except buying commission incurred in the
actual purchase of the goods; and
(ii) the cost of containers which are treated as being one for customs
purposes with the goods in question; and
(iii) the cost of packing, whether for labour or materials;
and
(b) the value, apportioned to the imported goods as considered
appropriate by the Commissioner, of any of the following goods and services if
supplied directly or indirectly by the importer free of charge or at reduced cost, for
use in connection with the production and sale for export of the imported goods, to
the extent that such value has not been included in the price actually paid or
payable-
(i) materials, components, parts and similar items incorporated in thegoods to be valued; and
(ii) tools, dies, moulds and similar articles used in the production of the
goods to be valued; and
(iii) materials consumed in the production of the goods to be valued; and
(iv) engineering, development work, art work, design work, plans and
sketches undertaken elsewhere than in Zimbabwe and necessary for the production of
the goods to be valued;
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
and
(c) royalties and licence fees, including any payments for patents, trade
marks or copyright and for the right to distribute or resell the goods, but not including
charges for the right to reproduce the goods in Zimbabwe, which the buyer is required
to pay, directly or indirectly, as a condition of sale of the goods for export to
Zimbabwe, to the extent that such royalties and fees are not included in the price
actually paid or payable for the goods to be valued; and
(d) the value of any part of the proceeds of any subsequent resale disposal
or use of the goods to be valued that accrues directly or indirectly to the seller.
(2) In determining the value for duty purposes of any imported goods in terms of
sections one hundred and six to one hundred and twelve, there shall be added to the
price actually paid or payable for the goods-
(a) the cost of transport and insurance from the place of manufacture to
the place of export and all other charges and expenses incidental to placing the goods
on board the means of transport by which the goods are removed from the country of
exportation, if such cost is not included in the price actually paid or payable for the
goods to be valued; and
(b) if the goods in question have to be exported to Zimbabwe through
another country, freight, insurance and other charges from the country of supply to
the country where the goods are placed on board the means of transport for direct
transportation to Zimbabwe, if such cost is not included in the price actually paid or
payable for the goods to be valued; and
(c) the cost of freight and insurance from the place where the goods were
placed on board the means of transport by which they were removed to Zimbabwe to
the place of importation in Zimbabwe, if such cost is not included in the price
actually paid or payable for the goods to be valued:
Provided that-
(i) where the goods to be valued were imported by air transport, the cost
of freight and insurance shall be deemed to be fifteen per centum of the free on board
value of the goods to be valued plus any charges and expenses referred to in
paragraph (b), unless the importer satisfies the proper officer to the contrary;
(ii) where the goods to be valued were imported by air transport free of
charge or at reduced cost or are commercial goods brought in as passengers' baggage,
the cost of freight and insurance shall be deemed to be fifteen per centum of the free
on board value of the goods to be valued plus charges and expenses referred to in
paragraph (b);
(iii) where the goods to be valued were imported by any transport other
than air transport, the cost of insurance shall be deemed to be one per centum of the
free on board value of the goods to be valued unless the importer satisfies the proper
officer to the contrary;
(iv) where the goods to be valued were imported by any transport, other
than air transport, free of charge, or at reduced cost or are commercial goods brought
in as passengers' baggage or by means of transport owned by the importer and there is no documentary evidence of the delivery cost from the place where the goods are
loaded into the importer's means of transport, the cost of freight shall be deemed to
be-
A. five per centum of the free onboard value of goods, in addition to the
proved sea, air or other freight charges from the country of original export, where
applicable, when the goods were transported from Botswana, South Africa, Lesotho,
Swaziland, Mozambique, Zambia, Namibia or Malawi;
B. seven and one-half per centum of the free on board value of the goods,
in addition to the proved sea, air or other freight charges from the country of original
export, where applicable, when the goods were transported from any country in
Africa other than a country referred to in paragraph A of this proviso;
(v) an importer shall, on demand, produce to an officer a statement of air,
sea and other freight charges whenever goods referred to in subparagraph A or B of
proviso (iv) are to be valued; and
(d) in the case of goods imported by post, all charges for postage and
insurance which are reflected on or in any document accompanying the postal article:
Provided that, where the postage and insurance cannot be
ascertained in this manner, the postage and insurance shall be deemed to be fifteen
per centum of the free on board value of the goods to be valued.
(3) In determining the value for duty purposes of any imported goods in terms of
sections one hundred and six to one hundred and twelve, there shall be deducted from
the price actually paid or payable for the goods, to the extent that they are included
therein amounts equal to-
(a) the cost of transportation, loading, unloading, handling, insurance and
associated costs incidental to the transportation of the goods within Zimbabwe from
their place of importation; and
(b) buying commission, if identified separately from the price actually
paid or payable for the goods.
114 Bill of entry or release of goods not to constitute valuation
Neither the acceptance by an officer of a bill of entry stating the value of any
imported goods nor the release by an officer of any imported goods following the
presentation of such a bill of entry shall constitute a determination of the value of
such goods for the purposes of this Part.
115 Conversion of foreign currency and payment of duty in foreign currency in
certain cases
(1) When the value or cost of any imported goods, or any element that is required to
be included in such value or cost, is expressed in the currency of a foreign country, it
shall be converted to the currency of Zimbabwe at the selling rate for that foreign
currency, as designated by the Commissioner in consultation with the Reserve Bank
of Zimbabwe, applicable as a customs rate at the time the goods concerned were
entered in terms of this Act:
Provided that where one or more special rates in addition to the general rate at which
the Zimbabwe dollar may be exchanged for United States dollar are specified in the
Exchange Control (Exchange Rate) Direction, 2002 (Statutory Instrument 223 of
2002) or in any other statutory instrument amending or replacing that Direction, the
Minister may, by instruction to the Commissioner published in the Gazette, determine
that a special rate shall apply in respect of certain goods specified in the instruction.
(2) The Minister may, notwithstanding section 41 of the Reserve Bank Act [Chapter
22:15] or anything provided by or under the Exchange Control Act [Chapter 22:05],
require every person, including a resident of Zimbabwe, who imports any item of
goods (hereafter in this section called a " luxury item ") declared by the Minister by notice in a statutory instrument to be a luxury item, to pay any duty and import or
value-added tax payable on such item in United States dollars, Euros or any other
currency denominated under the Exchange Control (General) Order, 1996 (Statutory
Instrument 110 of 1996).
(3) In calculating the duty payable on any luxury item, the value for duty purposes
and the duty payable shall be calculated in the same way as for goods that are not
luxury items, except that the Zimbabwe dollar duty and import or value-added tax
thus arrived at shall be converted at the general rate referred to in the proviso to
subsection (1) into United States dollars, Euros or any other currency denominated
under the Exchange Control (General) Order, 1996 (Statutory Instrument 110 of
1996):
Provided that where any amount of duty and import or value-added tax thus
payable may require payment to be made in coins, the Commissioner is authorised to
increase or reduce the amount to the nearest figure to enable payment to be made in
notes only.
[amended by Act 17 of 1999 from 19th January, 2001,and substituted by PART VIII
of Act 10 of 2003 with effect from the 30th December,2003.]
116 Value for purpose of excise duty and surtax on goods locally manufactured
(1) In this section-
"dutiable value", in relation to goods, means the value determined in terms of
subsection (2);
"factory cost" means the sum of all the costs, direct and indirect, incurred by the
manufacturer in the manufacture, finishing and packing of goods-
(a) before their removal from the licensed premises of the manufacturer;
or
(b) for use in the manufacture of other goods on the licensed premises of
the manufacturer;
and includes, where the goods are manufactured on behalf of another person from
materials supplied by or on behalf of that person, the cost of the materials supplied by
or on behalf of that person and any costs incurred in delivering those materials to the
licensed premises of the manufacturer;
"goods" means goods subject to excise duty or surtax;
"selling price" means the price at which the manufacturer sells any goods in the
ordinary course of trade to merchants in Zimbabwe for warehousing without payment
of the excise duty or surtax thereon.
(2) The value for the purposes of assessing the amount of excise duty or surtax
payable on goods manufactured in Zimbabwe shall be the value as determined by the
Commissioner from time to time.
(3) In determining the dutiable value of any goods, the Commissioner shall have
regard to any information supplied to him by the manufacturer or any other
information available to him and shall, as far as practicable in the light of such
information, determine the dutiable value as-
(a) the factory cost plus twenty-five per centum of such cost or such
percentage as may be prescribed in relation to any class of goods; or
(b) the selling price, if any, if that price is greater than the amount
referred to in paragraph (a).
(4) The manufacturer of any goods shall, within one month after the receipt of a
request from the Commissioner or within such further period as the Commissioner
may allow, submit to the Commissioner a declaration in such form as the
Commissioner may require, giving an analysis of-
(a) the factory cost; and (b) the amount by which the factory cost is exceeded by-
(i) the selling price, if any; and
(ii) the price, including the excise duty or surtax, if any, at which the
manufacturer sells the goods in the ordinary course of trade to merchants in
Zimbabwe.
(5) A declaration for the purposes of subsection (4) shall be prepared at the expense
of the manufacturer by an accountant or auditor approved by the Commissioner and
shall be signed by the manufacturer and the accountant or auditor who prepared it.
(6) The Commissioner shall, if-
(a) the declaration referred to in subsection (4) is, in his opinion,
satisfactory; and
(b) it appears to him that the determination made in terms of subsection
(2) was incorrect;
again determine the dutiable value in accordance with subsection (3).
(7) If the declaration referred to in subsection (4)-
(a) is not submitted in accordance with this section; or
(b) is submitted but is, in the opinion of the Commissioner, deficient,
inaccurate or for any other reason unsatisfactory;
the Commissioner shall reconsider the determination made in terms of subsection (2)
in the light of such information as may be available to him, and if it appears to him, in
the light of that information, that the determination made in terms of that subsection
was incorrect, he shall again determine the dutiable value in accordance with
subsection (3).
(8) If, by virtue of any determination made in terms of subsection (6) or (7), the
dutiable value of goods is less than the dutiable value determined in terms of
subsection (1), any excess of excise duty or surtax which has been paid on such goods
shall be refunded to the manufacturer notwithstanding anything contained in section
one hundred and twenty-five.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
117 Value of exported goods
The value for customs purposes of any exported goods shall be-
(a) the free on board value; or
(b) in the case of goods for which there is no free on board value, the
value as determined by the Commissioner.
Provided that in the case of goods which are exported in substantially the same state
as they were imported into Zimbabwe, the free on board value shall not be less than
the value for duty purposes determined in terms of section one hundred and five.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
118 Duty-paid value
(1) In this section-
"duty" includes any import tax which is payable in terms of the Value Added Tax Act
[Chapter 23:12].
[Amended by Act 12 of 2002 with effect from 1st January, 2004.]
(2) The duty-paid value of any goods or articles shall be-
(a) subject to paragraph (c), in the case of goods which are imported or
attempted to be imported, the value for duty purposes of such goods assessed in terms
of this Part; or
(b) subject to paragraph (c), in the case of goods which are exported or
attempted to be exported, the value of such goods assessed in terms of section one
hundred and seventeen; or
(c) in the case of any goods or articles the value of which cannot beassessed in terms of paragraph (a) or (b), the value of such goods or articles as
determined by the Commissioner;
and includes, in the case of any such goods, the duty, if any, payable thereon.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
119 Appeals against valuation of goods
(1) Any person who is aggrieved by any determination of the Commissioner in terms
of this Part may, subject to section one hundred and ninety-six and after payment of
the amount of any duty or tax demanded by the Commissioner in respect of the goods
concerned, appeal to the High Court against such determination.
(2) If on an appeal in terms of this section the High Court determines that a lesser
amount was payable by way of duty or tax than the amount actually paid by the
appellant in terms of subsection (1), the Commissioner shall refund the amount
overpaid in accordance with section one hundred and twenty-five.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
PART XI
REBATES, REFUNDS AND REMISSIONS OF DUTY
120 Suspension, drawback, rebate, remission or refund of duty
(1) Regulations in terms of section two hundred and thirty-five may provide for-
(a) the suspension of any of the duties appearing in the customs tariff, the
excise tariff or the surtax tariff;
(b) the granting of a drawback, rebate, remission or refund of duty.
(2) Any suspension, rebate, remission or refund referred to in subsection (1) may be
made or granted with retrospective effect if it is deemed expedient so to do.
(3) The Commissioner may in his discretion-
(a) remit duty on any single consignment of goods where the free on
board value of the consignment does not exceed a prescribed amount;
(b) under such conditions as he may specify, remit all or part of the duty
due on goods temporarily imported in terms of section one hundred and twenty-four
which have been seriously damaged by accident or circumstances beyond the control
of the importer.
(4) Regulations referred to in subsection (1) may provide that any suspension,
drawback, rebate, remission or refund of duty shall be subject to such condition,
restriction or other requirement referred to therein as may be approved by the
Minister and additionally, or alternatively, the Commissioner.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(5) In regulations referred to in subsection (1) provision may be made for the
payment of a fee upon-
(a) the registration of a person in terms of the regulations as a
manufacturer under rebate; and
(b) the registration of a person in terms of the regulations as a user of
spirits under rebate; and
(c) the authorization of a person in terms of the regulations as a user of
spirits under rebate;
and for the payment of an annual fee by any person who is so registered or
authorized.
(6) In regulations referred to in subsection (1), the Minister shall endeavour, so far as
is practicable, to provide for appropriate suspensions, rebates, remission or refunds of
duty in respect of-
(a) capital goods and equipment for manufacturing or for use in industry,
commerce, agriculture and mining; and
(b) commercial vehicles of a net mass of more than one tonne; and (c) books and equipment for use in schools and educational and training
institutions; and
(d) essential medicines and medical equipment; and
(e) goods donated for welfare or relief purposes.
121 Claims for exemption; burden of proof on claimant
When any claim is made for exemption from or drawback, rebate, refund or remission
of any duty, fee or charge in accordance with this Act, the burden of proof shall lie
upon the claimant to show that he is entitled to such exemption, drawback, rebate,
refund or remission.
122 Goods for President to be exempt from duty
A rebate, remission or refund of any duty shall be granted on goods imported into or
acquired from duty paid stocks or stocks in bond within Zimbabwe for the use of the
President.
123 Certain goods for former President to be exempt from duty
Subject to such terms and conditions as may be prescribed, a rebate, remission or
refund of any duty shall be granted on such goods as may be prescribed which are
imported into or acquired from duty paid stocks or stocks in bond within Zimbabwe
for the use of any former President who is in receipt of a pension in terms of the
Presidential Pension and Retirement Benefits Act [Chapter 2:05].
124 Temporary imports free of duty
The Commissioner may, under such conditions as he thinks fit, permit the temporary
importation of goods without payment of duty thereon on importation for the purpose
of being repaired or for any other purpose approved by him, and may finally remit the
duties ordinarily payable on such goods if they are exported from Zimbabwe within a
period fixed by him, which period shall not exceed twelve months, upon proof to his
satisfaction of such export.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
125 Refunds generally
(1) Except as otherwise provided in this Act, refunds of duty shall only be made in
accordance with this section.
(2) Applications for a refund of duty overpaid shall be presented to an officer in the
form prescribed, and if he considers that an application is based on reasonable
grounds, such officer shall submit it to the Commissioner for consideration.
(3) If the Commissioner is satisfied that the applicant has paid duty exceeding the
amount due, he shall authorize a refund to be made to the applicant of the amount
overpaid.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(4) No refund of duty paid in excess or in error shall be granted in terms of this
section unless the application therefor is received by an officer within a period of
three years from the date when such duty was paid.
126 Remission of duty upon loss or destruction of goods
If the Commissioner is satisfied that-
(a) before their removal from customs control goods were destroyed by
accident or lost by accident, without going into consumption, either on board ship or
on an aircraft or other vehicle or while in a pipeline or in landing, loading,
transportation or handling; and
(b) every reasonable effort was made and precaution taken to prevent
their loss or destruction;
the Commissioner shall remit or refund the duty payable on the goods.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
PART XII EXCISE AND SURTAX MANAGEMENT
127 Liability for excise duty or surtax
(1) Where any excise duty or surtax has been imposed on goods manufactured or
produced in Zimbabwe, the manufacturer of such goods shall be liable for the
payment of the duty, and such liability shall continue until the goods have been
accounted for in terms of this Act.
(2) Where any goods referred to in subsection (1) have been manufactured or
produced otherwise than in accordance with this Act, any person having the
ownership or possession of, or a beneficial interest in, such goods at any time before
entry thereof has been made or the requirements of this Act have been fulfilled, and
the agent of any such person, shall be liable for the payment of the duty, and such
liability shall continue until the goods have been accounted for in terms of this Act.
[proviso repealed by PART IV of Act 18 of 2001 with effect from the 12th January,
2001.]
128 Licence to manufacture or produce goods liable to excise or surtax
(1) Subject to subsection (2), no person shall manufacture on any premises-
(a) any of the goods set out in the excise tariff;
(b) any potable liquid, other than honey beer or opaque beer which is not
designated opaque beer, containing more than one comma seven per centum of
absolute alcohol;
(c) such of the goods set out in the surtax tariff as may be specified for the
purposes of this section by the Minister by notice in the Gazette;
otherwise than in accordance with the conditions of a licence or while the licence
authorizing him to manufacture the goods or liquid is suspended.
(2) A licence to distil spirits shall entitle the licensee to distil or produce all types of
spirits and wine, and a licence to manufacture tobacco shall entitle the licensee to
manufacture cigarettes, cigarette tobacco, pipe tobacco, cigars and snuff, but in every
other case where more than one of the commodities set out in the excise tariff or the
surtax tariff are manufactured, mixed, brewed, distilled or produced on any premises,
separate licences shall be required in respect of each commodity.
(3) Every licence shall, whenever issued or renewed, expire on the 31st December in
the year in respect of which it was issued.
(4) Any person who contravenes this section shall be guilty of an offence and liable
to a fine not exceeding level seven or to imprisonment for a period not exceeding one
year to both such fine and such imprisonment and, in addition to any other penalty
which may be imposed, all goods subject to excise duty or surtax, whether or not such
duty or surtax has been paid, and all machinery, utensils and materials for the
manufacture of such goods found in his possession or on the premises not licensed
under this section shall be liable to forfeiture.
[amended by Act 22 of 2001, with effect from the 10th September, 2002.]
129 Applications for licences: information to be supplied by applicant, etc.
(1) An applicant for a licence shall-
(a) make application in writing to the Commissioner; and
(b) furnish such information as to-
(i) the nature of the goods liable to excise duty or surtax which the
applicant proposes to manufacture; and
(ii) the process of manufacture which the applicant proposes to adopt; and
(iii) the premises at which and the machinery and equipment with which
the goods liable to excise duty or surtax are to be manufactured;
as the Commissioner may require.
(2) The Commissioner may refuse to issue a licence to an applicant unless theapplicant has submitted to the Commissioner a list in the appropriate form describing
in such detail as the Commissioner may require-
(a) the machinery, equipment and vessels capable of use in connection
with the manufacture of goods liable to excise duty or surtax to be kept or installed in
each room, building or other place at the applicant's premises and the purpose for
which each piece of machinery, equipment and vessel is to be used; and additionally,
or alternatively
(b) the rooms, buildings and other places at the applicant's premises to be
used for or in connection with the manufacture of goods liable to excise duty or
surtax and the nature of the operations to be carried out in each room, building and
other place.
(3) The Commissioner may, on the request of a manufacturer of goods liable to
excise duty or surtax, amend at any time the list submitted by the manufacturer in
terms of subsection (2).
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(4) If-
(a) machinery, equipment or vessels capable of use in connection with the
manufacture of goods liable to excise duty or surtax which are not described in a list
submitted in terms of subsection (2) or a list amended in terms of subsection (3) are
brought into, kept or installed in the licensed premises in respect of which the list was
submitted; or
(b) machinery, equipment or vessels described in a list such as is referred
to in paragraph (a) are-
(i) kept or installed in a room, building or other place on the licensed
premises in respect of which the list was submitted which, according to the list, is not
a room, building or other place where they are to be kept or installed; or
(ii) used for any purpose other than the purpose described in the list; or
(c) goods liable to excise duty or surtax are manufactured in a room,
building or other place at the licensed premises in respect of which a list such as is
referred to in paragraph (a) was submitted which, according to the list, is not a room,
building or other place to be used for that purpose;
the licensee shall be guilty of an offence and liable to a fine not exceeding level seven
or to imprisonment for a period not exceeding one year or to both such fine and such
imprisonment:
[amended by Act 22 of 2001, with effect from the 10th September, 2002.]
Provided that the provisions of this subsection shall not apply in relation to anything
done with the permission of a proper officer or in accordance with the instructions
given in terms of section one hundred and forty-eight.
130 Stills kept or used otherwise than for manufacture of spirits
(1) No person shall keep or use a still unless-
(a) he is licensed to distil spirits; or
(b) he-
(i) is the holder of a certificate referred to in paragraph (b) of subsection
(2); and
(ii) keeps and uses the still in accordance with the conditions fixed by the
Commissioner in terms of paragraph (a) of subsection (2).
(2) The Commissioner-
(a) may authorize the keeping or use of a still for the purpose of-
(i) the manufacture of goods other than spirits; or
(ii) the performance of laboratory work, analysis and experiments,
including experiments in the manufacture of spirits, and the purification of alcohol forthose purposes;
in accordance with such conditions as the Commissioner may in each
case fix; and
(b) shall issue a certificate of registration in respect of any still the
keeping and use of which he has authorized in terms of paragraph (a); and
(c) may cancel the certificate of registration issued in respect of any still
which is kept or used otherwise than in accordance with the conditions fixed by him
in terms of paragraph (a); and
(d) may remit the duty on spirits produced by the holder of a certificate of
registration when using a still for the purposes specified in subparagraph (ii) of
paragraph (b) of subsection (1).
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(3) Any person who-
(a) contravenes subsection (1); or
(b) contravenes or fails to comply with any condition fixed by the
Commissioner in terms of paragraph (a) of subsection (2)
shall be guilty of an offence and liable to a fine not exceeding level seven or to
imprisonment for a period not exceeding one year or to both such fine and such
imprisonment.
[inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
131 Exemption from licensing requirements and from payment of duty in certain
circumstances
(1) Notwithstanding anything to the contrary contained in this Act, and subject to this
section, any person may manufacture for his own personal or domestic use, but not
for sale or disposal for profit to any other person, the following goods-
(a) fermented liquor containing more than one comma seven per centum
of absolute alcohol; and
(b) tobacco in the form of cigars, cigarettes, pipe tobacco or snuff.
(2) No licence shall be required in respect of the premises on which such goods are
manufactured in terms of subsection (1) and goods manufactured and consumed in
terms of that subsection shall not be liable to duty.
(3) Any person who sells or disposes of for profit goods manufactured in terms of
subsection (1) shall be guilty of an offence and liable to a fine not exceeding level
seven or to imprisonment for a period not exceeding one year or to both such fine and
such imprisonment.
[amended by Act 22 of 2001, with effect from the 10th September, 2002.]
(4) Nothing in this section shall be deemed to affect the operation of any provision in
any other enactment relating to the manufacture, sale or consumption of any goods
mentioned in subsection (1).
132 Power of Commissioner to authorize manufacture of certain goods for
experimental purposes
(1) Notwithstanding anything to the contrary contained in this Act, the
Commissioner may, subject to this section and the provisions of any rules made by
the Commissioner, authorize a person to manufacture for experimental purposes but
not for sale or disposal for profit the following goods-
(a) cigarettes;
(b) pipe tobacco;
(c) cigarette tobacco;
(d) cigars.
(2) No licence shall be required in respect of the premises on which goods referred to
in subsection (1) are manufactured in terms of that subsection and such goods shallnot be liable to duty if they are disposed of in terms of rules made by the
Commissioner.
(3) If a person who is authorized by the Commissioner in terms of subsection (1) to
manufacture goods referred to in that subsection fails to comply with the provisions
of rules made by the Commissioner, the Commissioner may cancel the authority
granted by him in terms of subsection (1).
(4) Any person authorized by the Commissioner in terms of subsection (1) to
manufacture the goods referred to in that subsection who sells or disposes of such
goods otherwise than in accordance with rules made by the Commissioner shall be
guilty of an offence and liable to a fine not exceeding level seven or to imprisonment
for a period not exceeding one year or to both such fine and such imprisonment.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001 and
by Act 22 of 2001, with effect from the 10th September, 2002.]
133 Refusal of licence
The Commissioner shall have a discretion to refuse any application for a new licence,
and the applicant shall have the right of appeal against such refusal to the President
whose decision shall be final.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
134 Refusal and cancellation of licences when offences have been committed
(1) The Commissioner shall have a discretion to refuse to renew the licence of any
person who has contravened any provision of this Act or has failed to comply with
any rule made by the Commissioner in terms of this Act, and may in his discretion
cancel any current licence which has been issued to such a person.
(2) Any contravention of this Act by a manager or responsible representative of the
applicant or licensee or any failure by such a person to comply with any rule made by
the Commissioner in terms of this Act shall be deemed to be a contravention or
failure by the applicant or licensee.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(3) The applicant or licensee shall have a right to appeal to the Minister against any
action taken by the Commissioner in terms of this section and the decision of the
Minister shall be final.
[subs (3) substituted by PART IV of Act 18 of 2001 with effect from the 12th
January, 2001, and amended by PART III of Act 17 of 1999 with effect from the 19th
January, 2001.]
135 Suspension of licence
(1) If the holder of any licence fails to carry out any duty imposed upon him by this
Act with respect to his premises or any buildings, appliances, stock-books or the like,
or the mode of conducting his business, the Commissioner, after having given one
month's notice in writing requiring the omission to be rectified or the irregularities to
be corrected, may, upon failure by the licensee to comply with the notice, declare in
writing that the licence is suspended, and such suspension shall continue until
withdrawn by the Commissioner upon full compliance with the requirements of the
law.
(2) If the requirements of the law are not complied with within a period to be
specified by the Commissioner, the licence may be cancelled by him.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
136 Licensee to enter into bond
(1) No licence entitling a person to manufacture goods subject to excise duty or
surtax shall be issued until the applicant therefor has entered into a bond, with
sufficient surety to be approved by the Commissioner, in a sum likewise to be
approved, for the security of excise duty or surtax or both excise duty and surtax andfor compliance with this Act.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(2) The conditions of the bond shall be that the applicant-
(a) shall not engage in any attempt by himself or in collusion with others
to defraud the State of any duty or surtax on any goods manufactured by him; and
(b) shall render truly and completely all the returns, statements and
inventories prescribed or required under any of the provisions of this Act; and
(c) shall in all respects comply with all the requirements of this Act with
respect to the manufacturing of goods liable to excise duty or surtax and shall pay
such duty or surtax as and when required under the provisions of this Act; and
(d) shall comply with such other conditions as the Commissioner may
require.
(3) The Commissioner may in his discretion at any time require additional or new
security to be given.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
137 Conditions to grant of licence
(1) No licence shall be granted in respect of any premises which appear to the
Commissioner from their situation or otherwise, with reference to surrounding
buildings or places of business, to be so constructed or arranged as to endanger the
collection of revenue.
(2) No licence shall be granted in respect of any premises unless the premises are
situated within sixteen kilometres of a town in which a custom house is established:
Provided that the Commissioner may grant a licence in respect of premises situated at
a greater distance than that so specified if the applicant for a licence provides suitable
office accommodation, free of rent, for an officer to supervise the premises and
satisfactory board and lodging for and at a reasonable charge to such officer, or if
other arrangements are made to the satisfaction of the Commissioner for the
safeguarding of revenue.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
138 Transfer of licence
A licence may be transferred by the Commissioner to an approved successor of the
licence holder carrying on the business upon the same premises.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
139 Change of premises
If the holder of a licence obtains the permission of the Commissioner to remove his
business to other premises, approved as hereinbefore provided, such change of
premises may be noted by the Commissioner on the licence, and such licence shall
thereafter apply to the new premises.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
140 Name of licensee to be exhibited on premises
Every holder of a licence shall have his name securely affixed in a conspicuous place
on the outside of the licensed premises in legible letters of at least fifty millimetres in
height.
141 No other business to be carried on licensed premises
Unless he has obtained the written permission of the Commissioner to do so, no
manufacturer shall carry on any business on premises licensed in terms of section one
hundred and twenty-eight other than the business for which the licence was issued.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
141A Premises may be locked by officer
An officer may cause any licensed premises to be locked with customs locks for so
long as he deems fit, and no person shall during such period remove or break suchlock or enter such promises or remove any goods therefrom without the permission of
the officer.
[inserted by PART IV of Act 18 of 2001 with effect from the 12th January, 2001.]
142 Book s to be kept and returns to be rendered by persons engaged in
manufacture of commodities liable to excise duty or surtax
(1) Every manufacturer of goods liable to excise duty or surtax shall-
(a) keep a book in which shall be clearly recorded in the English language
an account of all goods manufactured or partially manufactured by him during each
month, the quantity sold, used or otherwise disposed of, the excise duty paid thereon
and the quantity on hand at the end of the month and, if such information is required
by the Commissioner, the names and addresses of the persons to whom the goods
have been sold or delivered and, in addition, every manufacturer of tobacco shall
keep an accurate account of all receipts of raw or leaf tobacco, whether in the leaf or
other form, and disposals thereof, whether in the form of manufactured tobacco or
not, in respect of each month, and the stock on hand at the end of each month;
(b) if he is a manufacturer of tobacco, transmit to the proper officer, on or
before the 20th of each month, a correct and legible return, in duplicate, in the form
approved by the Commissioner, of the quantity of goods manufactured by him and
the quantity of manufactured tobacco which was manufactured by him during the
previous month, the quantity of such goods removed from his licensed premises or
otherwise disposed of during that month, the quantity of such goods on hand at the
end of that month, the quantity of raw or leaf tobacco or manufactured tobacco
received by him during that month and the quantity of such tobacco removed from his
licensed premises or otherwise disposed of during that month,
(c) if he is not a manufacturer of tobacco, transmit to the proper officer,
on or before the 20th of each month, a correct and legible return, in duplicate, in the
form approved by the Commissioner, of the quantity of goods removed from his
licensed premises or otherwise disposed of during the previous month and such
details of the quantity of goods manufactured or partially manufactured during that
month and the quantity of such goods on hand at the end of that month as the
Commissioner may require;
(d) remit to the proper officer, with the return referred to in paragraph (b)
or (c), the amount of duty payable in respect of the goods which are specified in the
return as having been removed from his licensed premises or otherwise disposed of
during the period to which the return and particulars relate:
Provided that, subject to the approval of the Commissioner and to
such conditions as he may fix, manufactured or partially manufactured goods
intended for further manufacture or for blending or packing may be removed without
payment of duty from any licensed premises to any other licensed premises.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(2) A manufacturer who uses any goods mentioned in the excise tariff or the surtax
tariff, which have been manufactured upon his licensed premises, in the manufacture
of other goods upon those premises shall pay the excise duty or surtax on the goods
so used in addition to any other duty which may be payable on the finished product
and shall, in respect of the goods so used, comply with subsection (1):
Provided that this subsection shall not apply where-
(a) a licensee uses-
(i) spirits produced on his licensed premises for the manufacture upon
those premises of spirits (other than synthetic or imitation brandy, gin or rum) as
defined in paragraph (c) of the definition of that term in section two;
(ii) wines produced on his licensed premises in the manufacture upon thepremises of other wines;
(iii) motor spirit, power paraffin, illuminating or heating paraffin, distillate
fuels or residual fuels produced on his licensed premises in the manufacture upon
such premises of other motor spirit, power paraffin, illuminating or heating paraffin,
distillate fuels or residual fuels; or
(b) a tobacco manufacturer uses tobacco manufactured upon his licensed
premises in the manufacture upon those premises of cigars, cigarettes, pipe tobacco or
snuff; or
(c) appropriate rebates or remissions of duty have been granted in terms
of section one hundred and twenty.
(3) For the purposes of subsection (1)-
"month" includes such period, ending in each calendar month, as the Commissioner
may authorize in writing in respect of a manufacturer.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
143 Books to be kept on licensed premises
Every manufacturer of goods liable to excise duty or surtax shall keep such book as is
required by section one hundred and forty-two on his premises at all times accessible
to an officer for his inspection, shall allow such officer at any time to inspect it or to
make notes therefrom or to remove it if he considers it necessary to do so and shall
allow him to enter any part of the premises and take account of the materials used or
to be used in the manufacture of such goods.
144 Submission of bill of entry when payment of excise duty or surtax is made
(1) Any person paying any excise duty or surtax, other than surtax on cigarettes,
shall, when making such payment present to the proper officer a bill of entry in the
prescribed form together with such additional copies of such bill of entry as may be
required by that officer.
(2) When goods, other than cigarettes, which are liable to surtax are imported
through the post, the surtax shall be collected in the manner prescribed for the
collection of customs duty.
145 Duty to be paid on surplus stock
When a surplus is found on licensed premises in the stock of goods liable to duty, the
manufacturer shall forthwith pay duty on so much of the surplus as is not accounted
for to the satisfaction of the Commissioner.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
146 Duty to be paid in respect of deficiency in stock, etc.
(1) When a deficiency is found on licensed premises in the stock of goods liable to
excise duty or surtax the manufacturer shall, subject to the provisions of this Act,
forthwith pay duty on the amount of the deficiency less any allowance which may be
granted in accordance with the provisions of this Act.
(2) If the Commissioner is satisfied that-
(a) goods liable to duty were-
(i) lost in the course of and by reason of the process of their manufacture;
or
(ii) destroyed by accident, or lost by accident without going into
consumption, in the course of manufacture; or
(iii) destroyed by accident or lost, by accident or otherwise, without going
into consumption, in the course of manipulation;
in or at a place on licensed premises which is not a place deemed to be a warehouse in
terms of subsection (5) of section seventy-one; or
(b) wines or spirits liable to excise duty or surtax were destroyed by
accident or lost, by accident or otherwise, without going into consumption, whilst in awine or spirit store or a place on licensed premises set aside for the ageing of wines or
spirits; or
(c) motor spirit, power paraffin, illuminating or heating paraffin, distillate
fuels or residual fuel oils liable to excise duty or surtax were destroyed by accident or
lost, by accident or otherwise, whilst on the licensed premises of the manufacturer,
without going into consumption; or
(d) goods liable to excise duty or surtax were destroyed by accident or
lost, without going into consumption, whilst in transit in bond or in transit for export
in bond or under a non-duty paid warrant for their removal;
and that every reasonable effort was made and precaution taken to prevent their loss
or destruction, the Commissioner shall remit the duty or the excise duty or surtax, as
the case may be, payable on the goods.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
147 Entry and search of premises
(1) Where there are reasonable grounds for believing that it is necessary to do so for
the prevention, investigation or detection of an offence in terms of this Act, an officer
may at all times enter and search any premises licensed in terms of section one
hundred and twenty-eight or the premises of any person who sells goods liable to
excise duty or surtax or who is reasonably suspected of manufacturing or selling such
goods in contravention of this Act and may seize upon such premises any goods,
together with all books, accounts or documents relating thereto, in respect of which a
contravention of this Act is reasonably suspected of having taken place.
(2) An officer may either remove such goods or, pending removal, seal the premises
in which they are contained.
148 Where processes in licensed premises are to be carried out and goods kept
(1) The proper officer may give instructions in writing to any manufacturer
specifying in what parts of licensed premises and under what conditions-
(a) any process in the manufacture is to be carried on; and
(b) materials for use in manufacture and manufactured goods liable to
excise duty or surtax respectively are to be kept.
(2) A manufacturer who fails to comply with such instructions shall be guilty of an
offence and liable to a fine not exceeding level four or to imprisonment for a period
not exceeding three months or to both such fine and such imprisonment.
[inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
149 Supervision of operations
(1) An officer may supervise any operation connected with the manufacture or
disposal of goods liable to excise duty or surtax.
(2) All premises, machinery, utensils, pipes and vessels used for the purposes of
manufacturing goods liable to excise duty or surtax shall be-
(a) of a pattern or type approved by the Commissioner; and
(b) installed, marked, numbered and distinguished in accordance with the
provisions of regulations.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
150 Tables for calculating quantities of goods liable to excise duty or surtax
For the purpose of calculating the full quantity of goods liable to excise duty or surtax
which have been produced on any licensed premises, tables may be prescribed
showing the quantity of such goods which shall be deemed to have been produced
from a given quantity of material, or the quantity of fully manufactured goods which
shall be deemed to have been produced from a given quantity of partly manufactured
goods.
151 Obligations of manufacturers of goods liable to excise duty or surtax (1) Every manufacturer of goods liable to excise duty or surtax shall provide free of
charge such lighting, office accommodation, equipment, assistance and other facilities
as may be prescribed to enable officers to exercise their powers of inspection and
supervision under this Act.
(2) Any person who contravenes subsection (1) shall be guilty of an offence and
liable to a fine not exceeding level four.
[inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
152 Licensee to provide storerooms, plugs, taps, etc.
(1) The Commissioner may require a licensee to provide any store or room and to
lock or secure any warehouse, store-room, place, still, vessel, utensil or fitting, or to
provide and affix a prescribed meter to any vessel or pipe on the licensed premises,
and such licensee shall, to the satisfaction of the proper officer, provide, affix, repair
and renew all plugs, cocks, taps, covers, fastenings and other requisites for the
purpose of enabling officers to affix locks or seals thereto or otherwise to secure the
same.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(1a) Any person who fails to comply with a requirement of the Commissioner in
terms of subsection (1) shall be guilty of an offence and liable to a fine not exceeding
level four.
[inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
(2) In the event of any failure on the part of the licensee to comply with subsection
(1) an officer may make good the defect at the expense of the licensee.
153 Damage to locks, pipes, safes, etc.
(1) If on any licensed premises any meter, rod, lock, key or fitting is tampered with
or damaged, or if any pipe, cock, fastening or fitting connected with a safe, receiver
or charger is pierced or damaged, the licensee shall forthwith repair or renew the
article in question to the satisfaction of the proper officer, or an officer may effect
such repair or renewal at the expense of the licensee.
(2) If on any licensed premises any goods liable to excise duty or surtax are lost as
the result of any deliberate or negligent breakage of, tampering with or damage to any
of the articles mentioned in subsection (1) or to any lock or seal affixed by an officer
on such premises, the licensee of such premises shall, in addition to liability for the
cost of repair or renewal of such articles, lock or seal, be liable for the payment of
duty on any such lost goods.
(3) If on any licensed premises any person breaks, tampers with or damages any of
the articles mentioned in subsection (1) or any lock or seal affixed by an officer, he
shall be guilty of an offence and liable to a fine not exceeding level seven or to
imprisonment for a period not exceeding one year or to both such fine and such
imprisonment.
[amended by Act 22 of 2001, with effect from the 10th September, 2002.]
154 Erection of safes, receivers and requisites in connection therewith
(1) Every distiller shall, before using any still for distilling any low-wines, feints or
spirits, erect and keep erected in his distillery a secure safe and receiver, or safes and
receivers, for low-wines, feints or spirits:
Provided that where an alcoholometer is used the Commissioner may dispense with
the necessity for receivers.
(2) The worm end of every still shall be enclosed in the safe erected in terms of
subsection (1), and such safe shall communicate only by a closed metal pipe with the
respective receivers for low-wines, feints or spirits, or with the alcoholometer, when
such is used.
(3) Every still, safe and receiver and the pipes connected therewith shall beconstructed and provided with fastenings, cocks, taps or other requirements for the
reception of revenue locks or rods to the satisfaction of the Commissioner.
(4) Only such rods and revenue locks and keys as shall be approved and provided by
the Commissioner at State expense shall be used in any distillery. Every safe and
receiver shall be kept locked unless opened for a lawful purpose under the
supervision of an officer.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
155 Vats and butts
(1) Every vat and butt, other than the receivers, required to be kept at any distillery
for the reception of low-wines, feints or spirits for redistillation shall be constructed
and erected in accordance with the regulations.
(2) The Commissioner may specify the conditions for the running off of low-wines,
feints or spirits from the receivers for re-distillation and for the gauging and marking
of all vats and other vessels.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
156 Ascertaining capacity of vats, etc.
The capacity of all receivers, fixed vats or butts and of movable casks in a distillery
shall be ascertained in such manner as shall be specified by the Commissioner, and all
the weights and appliances necessary for that purpose shall be supplied by the
distiller.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
157 Strength to be as denoted by hydrometer
All spirits shall be deemed to be of the strength denoted by a hydrometer as approved
and supplied by the Commissioner and as ascertained by an officer.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
158 Spirits store
(1) Every distiller shall provide at his distillery such suitable and secure spirits stores
as may be required and approved by the Commissioner, and the said spirits stores
shall be set apart solely for the storing of spirits distilled or blended in the distillery.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(2) The spirits stores shall be placed under two locks, namely, a revenue lock, for
which the distiller shall provide at his own expense all necessary fastenings, and a
private lock, the key of which shall be kept by the distiller.
(3) The spirits stores shall be kept locked at all times except when an officer is in
attendance.
159 Receipt into spirits store
(1) All spirits distilled by a distiller shall be placed and kept in stores provided in
terms of section one hundred and fifty-eight and shall be conveyed directly from the
spirit receiver to such stores.
(2) No spirits which have been removed from the licensed premises of a distiller
shall be brought back into a spirits store.
160 Storing of manufactured wines
(1) Every manufacturer of wines shall provide at his licensed premises a suitable and
secure wine store approved by the Commissioner.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(2) The store shall be set apart solely for the storing of wines which have been
produced on those licensed premises, and all wines produced on such premises by the
manufacturer shall be conveyed directly to such store.
(3) The store shall be placed under two locks, namely, a revenue lock, for which the
manufacturer shall provide at his own expense all necessary fastenings, and a private
lock, the key of which shall be kept by the manufacturer. (4) The store shall be kept locked at all times except when an officer is in attendance.
(5) No wines which have been removed from the premises of a manufacturer shall be
brought back into any wine store.
(6) Any person who contravenes subsection (1) or (5) shall be guilty of an offence
and liable to a fine not exceeding level four.
[inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
161 Removal of and securing of duty on spirits or wines
No spirits shall be removed from a spirits store and no wine shall be removed from a
wine store until an officer has re-gauged every vessel of spirits or wine to be removed
and until the duty thereon has been secured to the satisfaction of the Commissioner.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
162 Opening of store in absence of officer
If a distiller or a manufacturer of wine or any person employed by a distiller or
manufacturer of wine opens or connives at the opening of the locks or doors of a
spirits store or a wine store except in the presence of an officer, or removes any spirits
or wine except as provided by law, or by any contrivance or device removes or
conceals any spirits or wine, either before or after they are stored, he shall be guilty of
an offence and liable to-
(a) a fine not exceeding level twelve or three times the duty-paid value of
the spirits or wine concerned, whichever is the greater; or
(b) imprisonment for a period not exceeding five years;
or to both such fine and such imprisonment.
[inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
163 Officer to take stock
(1) An officer shall take stock of all spirits in a distillery and all wine upon the
premises of a manufacturer of wine on the last day of every month or as soon as
possible thereafter.
(2) In this section-
"month" has the meaning attributed thereto by subsection (3) of section one hundred
and forty-two.
164 Temporary exemption of manufacturers of wine from fruit grown in
Zimbabwe and manufacturers of opaque beer
(1) The Commissioner may, in writing and for such period as he may fix, exempt
from all or any of the provisions of this Part any manufacturer of wine from fruit
grown within Zimbabwe; or
(2) In granting an exemption in terms of subsection (1) the Commissioner may-
(a) direct that the manufacturer shall comply with such terms and
conditions as the Commissioner may fix; and
(b) make such amendments, adaptations and modifications to any
provision of this Part regulating or controlling the manufacture of wine as may appear
to him to be necessary to meet the circumstances of the particular case.
(3) The Commissioner may at any time, with the approval of the Minister, cancel any
exemption granted to a manufacturer in terms of subsection (1).
(4) A manufacturer who fails to comply with any term or condition fixed by the
Commissioner in granting an exemption in terms of subsection (1) shall be guilty of
an offence and liable to a fine not exceeding level seven or to imprisonment for a
period not exceeding one year or to both such fine and such imprisonment.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001 and
further by Act 22 of 2001, with effect from the 10th September, 2002.]
165 Prohibitions in respect of brewing
(1) No brewer shall conceal any worts or beer so as to prevent an officer from takingan account thereof or, without the permission of an officer, add to worts or beer any
substance which increases the quantity or gravity thereof after such quantity or
gravity has been ascertained by an officer.
(1a) Any person who contravenes subsection (1) shall be guilty of an offence and
liable to a fine not exceeding level seven or to imprisonment for a period not
exceeding one year or to both such fine and such imprisonment.
[inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
(2) For the purposes of this section "beer" does not include opaque beer which is not
designated opaque beer.
166 Prohibitions in respect of worts, wash, low-wines, etc.
(1) No distiller shall in his distillery-
(a) use or add to any worts, wash, low-wines, feints or spirits any
substance which interferes with the ascertaining by means of the prescribed
saccharometer or hydrometer of their specific gravity or true strength; or
(b) without the written permission of the proper officer previously
obtained, have in his distillery any worts or wash not made in that distillery or mix
any worts or wash made in his distillery with worts or wash made elsewhere.
(2) Any person who contravenes subsection (1) shall be guilty of an offence and
liable to a fine not exceeding level seven or to imprisonment for a period not
exceeding one year or to both such fine and such imprisonment.
[inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
167 Spirits, worts, etc., illicitly kept
If any worts or wash, low-wines, feints or spirits are found in any unauthorized part
of any licensed premises, or in any vessels other than those duly marked and provided
for their reception, or in any premises or place not authorized for their reception, they
shall be liable to forfeiture and any person responsible for placing such articles in any
unauthorized place, premises or vessels shall be guilty of an offence and liable to a
fine not exceeding level five or to imprisonment for a period not exceeding six
months or to both such fine and such imprisonment.
[inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
168 Removing or selling tobacco in respect of which any provision of this Act has
been contravened to be an offence
Any person who-
(a) removes or permits to be removed from licensed premises any tobacco
in respect of which any contravention of this Act has taken place; or
(b) sells, offers or exposes for sale or has in his possession for sale any
tobacco in respect of which any contravention of this Act has to his knowledge taken
place;
shall be guilty of an offence and liable to a fine not exceeding level seven or to
imprisonment for a period not exceeding one year or to both such fine and such
imprisonment.
[amended by Act 22 of 2001, with effect from the 10th September, 2002.]
169 Restriction of weight of cigarettes which may be manufactured
No person shall manufacture for sale within Zimbabwe any cigarettes which have a
weight of more than two kilograms per thousand cigarettes.
170 Removal of goods liable to excise duty or surtax
Any person who removes or assists in, permits or connives at the removal of any
goods liable to excise duty or surtax from the premises of a manufacturer, except in
accordance with the prescribed procedure, shall be guilty of an offence and liable to a
fine not exceeding level seven or to imprisonment for a period not exceeding one year
or to both such fine and such imprisonment. [amended by Act 22 of 2001, with effect from the 10th September, 2002.]
171 Procedure on cessation of manufacture of goods liable to excise duty or surtax
(1) If a person licensed in terms of section one hundred and twenty-eight intends to
cease manufacturing goods in respect of which the licence was issued, he shall give
the Commissioner three months' written notice of his intention so to cease
manufacture.
(1a) Any person who contravenes subsection (1) shall be guilty of an offence and
liable to a fine not exceeding level four or to imprisonment for a period not exceeding
three months or to both such fine or such imprisonment.
[amended by Act 17/1999 with effect from the 19th January, 2001, and further by Act
22 of 2001, with effect from the 10th September, 2002.]
(2) If a person licensed in terms of section one hundred and twenty-eight ceases to
manufacture goods in respect of which the licence has been issued, or if his licence is
not renewed or is cancelled, he shall, within one month after that date, render to the
proper officer a true and complete return of his transactions since his last monthly
return, and shall then and there pay the duty or surtax on the balance of his stock on
hand or disposed of, on which the duty or surtax has not previously been paid.
(3) Failing the rendering of a return in terms of subsection (1) or payment of duty or
surtax by the manufacturer concerned, the proper officer shall seize any stock held by
the manufacturer and sell by public auction so much thereof as will be sufficient to
cover the duty or surtax payable on the whole quantity and the expenses in
connection with the seizure and sale, and shall return the remainder of the stock, if
any, to the manufacturer or his representative:
Provided that, if a licence has been cancelled or has not been renewed as a result of
non-compliance by the licensee with the provisions of this Act, the whole of the stock
on hand at the time of the cancellation of the licence shall be liable to forfeiture.
(4) Nothing contained in subsection (3) shall be deemed to deprive the State of any
right it may have against the property or the estate of the manufacturer concerned or
those of his or its sureties in respect of any duty which may remain unpaid after such
sale or forfeiture as is provided for in subsection (3), nor shall such sale or forfeiture
relieve the manufacturer of liability to prosecution under this Act.
172 Loss of goods liable to excise duty or surtax in warehouses
No action shall lie against the State or any person in its employment in respect of the
loss of or damage to spirits or other goods liable to excise duty or surtax while stored
in a receiver, spirits store or warehouse, or in respect of any incorrect or improper
delivery therefrom or thereto.
PART XIII
OFFENCES, PENAL PROVISIONS AND PROCEDURE
173 False statements by persons arriving in or departing from Zimbabwe
(1) Any person who-
(a) on or after arriving in Zimbabwe or being on a railway train destined
for Zimbabwe; or
(b) on departing from Zimbabwe or being on a railway train leaving
Zimbabwe;
is questioned by an officer as to whether he has upon his person or in his possession
any goods, whether dutiable or otherwise, or goods the importation or exportation of
which is prohibited, restricted or controlled and who denies that he has any such
goods upon his person or in his possession or fails to mention any dutiable, prohibited
or restricted goods which he has upon his person or in his possession shall be guilty
of an offence if such goods are discovered to be or, at the time of the denial or of the
statement, to have been upon his person or in his possession. (1a) Any person who is guilty of an offence in terms of subsection (1) shall be liable
to a fine not exceeding level seven or to imprisonment for a period not exceeding one
year or to both such fine and such imprisonment.
[inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
(2) In subsection (1)-
"goods" includes Zimbabwean and foreign currency.
174 False invoices, false representation and forgery
(1) Any person who-
(a) produces any false invoice or an invoice framed so as to deceive or
makes any false representation in regard to the nature, the quantity or the value of any
goods or the country in which such goods are grown, produced or manufactured; or
(b) forges any document required under this Act or any law relating to
customs or excise; or
(c) under false pretences or with intent to defraud or to evade the
provisions of this Act or any law relating to customs or excise or by making any false
statement, affidavit or declaration, procures or attempts to procure any document
required under this Act or any law relating to customs and excise which is incorrect in
any material particular; or
(d) being required to make or render any report, statement, document, bill
of entry, declaration or return or to supply any information demanded or asked for or
to answer any question, neglects or refuses to do so or makes or renders any untrue or
false report, statement, document, bill of entry, representation, declaration, return or
answer or conceals or makes away with any goods required to be accounted for by
this Act or any law relating to customs or excise; or
(e) imports or attempts to import or assists in or is accessory to or
connives at the importation or attempted importation of any goods illegally or without
payment of the duty thereon; or
( f ) deals with or assists in dealing with any goods contrary to this Act or
any law relating to customs or excise;
shall be guilty of an offence so, however, that nothing in this Act shall be taken to
require any person who has acted as counsel or attorney for any person to disclose
any privileged communication made to him in that capacity.
(2) Any person who-
(a) uses or attempts to use any document which has been forged with
intent to defeat this Act or any law relating to customs or excise; or
(b) otherwise than in accordance with this Act, buys or receives or has in
his possession any goods required to be accounted for by this Act or any law relating
to customs or excise before they have been so accounted for; or
(c) otherwise than in accordance with this Act, has in his possession any
goods liable to forfeiture under this Act or any law relating to customs or excise;
shall be guilty of an offence, unless he produces evidence to show that he did not
know-
(i) that the document was forged; or
(ii) that duty on the goods had not been paid or secured or that the goods
had not been accounted for in terms of this Act or any law relating to customs or
excise; or
(iii) that the goods were liable to forfeiture; as the case may be.
(2a) Any person who is guilty of an offence in terms of subsection (1) or (2) shall be
liable to-
(a) a fine not exceeding level twelve or three times the duty-paid value of
the goods concerned, whichever is the greater; or (b) imprisonment for a period not exceeding five years;
or to both such fine and such imprisonment.
[inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
(3) For the purposes of this section, the forgery of a document is the making of a
false document, knowing it to be false, with the intention that it shall in any way be
used or acted upon as genuine, whether within Zimbabwe or not, and making a false
document includes making any material alteration in a genuine document, whether by
addition, insertion, obliteration, erasure, removal or otherwise.
175 Importation and possession of blank invoices
Any person, other than a visitor, who imports or possesses any blank or incomplete
invoice or other similar document capable of being completed and used as an invoice
for goods from outside Zimbabwe shall be guilty of an offence and liable to a fine not
exceeding level seven or to imprisonment for a period not exceeding one year or to
both such fine and such imprisonment.
[amended by Act 22 of 2001, with effect from the 10th September, 2002.]
175A Manufacture, use or possession of customs date stamps
Any person who unlawfully makes, uses or possesses a customs date stamp or a
stamp capable of being used as a customs date stamp shall be guilty of an offence.
[inserted by PART IV of Act 18 of 2001 with effect from the 12th January, 2001.]
176 Obstruction of officers
Any person who assaults, resists, hinders, obstructs, threatens, abuses or does any act
that is likely to undermine the authority of-
(a) an officer in the course of his duties; or
(b) any person aiding or assisting an officer in carrying out his duties;
shall be guilty of an offence and liable to a fine not exceeding level seven or to
imprisonment for a period not exceeding one year or to both such fine and such
imprisonment.
[amended by Act 22 of 2001, with effect from the 10th September, 2002.]
177 Removing, altering or defacing marks or seals
Any person who wilfully removes any customs seal from any ship, aircraft, vehicle or
package without the authority of an officer or in accordance with the regulations, or
who wilfully alters, defaces, obliterates or imitates any mark placed by an officer on
any package shall be guilty of an offence and liable to a fine not exceeding level
seven or to imprisonment for a period not exceeding one year or to both such fine and
such imprisonment.
[amended by Act 22 of 2001, with effect from the 10th September, 2002.]
178 Certain responsibilities of master, pilot or person in charge of vehicle
(1) Whenever any lock, mark or seal has been placed by an officer upon any goods
on board any ship, aircraft or vehicle, or when the hatchways of a ship have been
fastened down by an officer, the master of the ship, the pilot of the aircraft or the
person in charge of the vehicle, as the case may be, shall ensure that-
(a) the lock, mark or seal is not opened, altered or broken; and
(b) such goods are not secretly removed; and
(c) such hatchways are not opened without the consent of an officer;
and if he fails so to ensure the master of the ship, the pilot of the aircraft or the person
in charge of the vehicle, as the case may be, shall be guilty of an offence, unless he
proves that he took all reasonable precautions to prevent any such act.
(2) Whenever any lock, mark or seal has been placed by an officer upon any valve,
meter or other appliance or apparatus used to control or record the flow of goods
through or from a pipeline, the operator of the pipeline shall ensure that the lock,
mark or seal is not opened, altered or broken without the prior authority of an officer,and if he fails so to ensure the operator of the pipeline shall be guilty of an offence,
unless he proves that he took all reasonable precautions to prevent any such act.
(3) Any person who contravenes section (1) or (2) shall be guilty of an offence and
liable to a fine not exceeding level seven or to imprisonment for a period not
exceeding one year or to both such fine and such imprisonment.
[inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
179 Removing or breaking locks placed on warehouse
(1) Any person who removes or breaks any lock placed on a warehouse by an officer
in terms of section seventy-nine shall be guilty of an offence and any person who
removes any goods from a warehouse without the permission of the officer shall be
guilty of an offence.
(2) Any person who is guilty of an offence in terms of subsection (1) shall be liable
to-
(a) a fine not exceeding level twelve or three times the duty-paid value of
the spirits or wine concerned, whichever is the greater; or
(b) imprisonment for a period not exceeding five years;
or to both such fine and such imprisonment.
[inserted by Act 22/2001 with effect from the 28th December, 2001.]
180 Failure to make full declaration of sealable goods
If, when required by an officer to make a declaration of sealable goods in terms of
this Act-
(a) the master of a ship, the pilot of an aircraft or the person in charge of a
vehicle fails to make a full disclosure of any sealable goods which are the
unconsumed stores of the said ship, aircraft or vehicle; or
(b) the master of a ship, the pilot of an aircraft, the person in charge of a
vehicle or any member of the crew of such ship, aircraft or vehicle, fails to make a
full disclosure of any sealable goods which are the property of or in the possession of
such master, pilot, person or member of the crew, as the case may be;
such master, pilot, person or member of the crew aforesaid shall be guilty of an
offence and liable to a fine not exceeding level seven or to imprisonment for a period
not exceeding one year or to both such fine and such imprisonment.
[amended by Act 22 of 2001, with effect from the 10th September, 2002.]
181 Bribery and collusion
(1) If any officer-
(a) directly or indirectly asks for or takes, in connection with any of his
duties in terms of this Act, any payment or other reward whatsoever, whether
pecuniary or otherwise, not being a payment or reward that he is lawfully entitled to
claim or receive; or
(b) enters into or acquiesces in any agreement to do, abstain from doing,
permit, conceal or connive at any act or thing whereby the State is or may be
defrauded or which is otherwise unlawful, being an act or thing relating to the
administration of this Act;
he shall be guilty of an offence.
(2) If any person-
(a) directly or indirectly offers or gives to any officer any payment or
other reward whatsoever, whether pecuniary or otherwise; or
(b) proposes or enters into any agreement with any officer;
in order to induce him to do, abstain from doing, permit, conceal or connive at any
act, omission or thing, as the case may be, whereby the State is or may be defrauded
or which is otherwise unlawful, being an act, omission or thing relating to the
administration of this Act, or otherwise to take any course contrary to his duty, heshall be guilty of an offence.
(3) Any person who is guilty of an offence in terms of subsection (1) or (2) shall be
liable to
(a) a fine not exceeding level fourteen or three times the value of the
payment or reward concerned, whichever is the greater; or
(b) imprisonment for a period not exceeding twenty years;
or to both such fine and such imprisonment.
[amended by Act 22 of 2001 with effect from the 10th September, 2002.]
(4) The court convicting a person of an offence in terms of subsection (1) or (2) may
order the forfeiture to the State of any payment or reward that forms the subject of the
offence.
[amended by Act 22 of 2001, with effect from the 20th May, 2002.]
182 Smuggling
Any person who smuggles any goods shall be guilty of an offence and liable to-
(a) a fine not exceeding level twelve or three times the duty-paid value of
the goods, whichever is the greater; or
(b) imprisonment for a period not exceeding five years;
or to both such fine and such imprisonment.
[amended by Act 22 of 2001, with effect from the 10th September, 2002.]
183 Importation of prohibited or restricted thing to be an offence
If any thing is imported in contravention of section forty-seven or forty-eight, the
person importing it shall be guilty of an offence and liable to-
(a) a fine not exceeding level twelve or three times the duty-paid value of
the goods, whichever is the greater; or
(b) imprisonment for a period not exceeding five years;
or to both such fine and such imprisonment.
[amended by Act 22 of 2001, with effect from the 10th September, 2002.]
184 Miscellaneous offences
Any person who-
(a) supplies the means or materials for or assists in establishing or
repairing, maintaining or working any still the keeping and using of which has not
been authorized in terms of this Act, knowing at the time when he so supplies or
assists that it was such a still; or
(b) has upon his premises or in his custody or under his control or
purchases, sells or otherwise disposes of any goods liable to excise duty or surtax
which have been manufactured in breach of this Act, unless such person proves that
he was unaware that such goods were so manufactured; or
(c) is found without lawful excuse in any place where the illegal
manufacture of goods liable to excise duty or surtax is being carried out; or
(d) without lawful authority, imports any goods liable to excise duty or
surtax after they have been exported from Zimbabwe; or
(e) not being a person licensed to manufacture goods liable to excise duty
or surtax, has, without lawful authority, in his possession, custody or control any
manufactured or partly manufactured goods liable to excise duty or surtax upon
which such duty or surtax has not been paid; or
( f ) falsely holds himself out to be an officer; or
(g) fraudulently claims a refund, rebate, remission or drawback to which
he is not entitled; or
(h) makes improper use of any licence, permit or document issued under
this Act or any other law relating to customs or excise; or
(i) damages, destroys or disposes of any goods in order to prevent the seizure thereof by an officer or any other person authorized to seize them; or
( j) in order to prevent the securing of any goods seized under this Act,
rescues, damages or destroys such goods; or
(k) rescues any person apprehended for any offence under this Act or
prevents any such apprehension; or
(l) imports any goods in pursuance of a bill of entry in which a false
declaration has been made;
(m) . . . . . .
[repealed by PART IV of Act 18 of 2001 with effect from the 12th January, 2001.]
(n) breaks or tampers with a seal or fails to observe an embargo on or an
order to examine containers or packages or any other order in connection with the
movement or unpacking of containers;
shall be guilty of an offence and liable to-
(a) a fine not exceeding level twelve or three times the duty-paid value of
the goods that are the subject of the offence, whichever is the greater; or
(b) imprisonment for a period not exceeding five years;
or to both such fine and such imprisonment.
[amended by Act 22 of 2001, with effect from the 10th September, 2002.]
185 Warehousing irregularities
(1) If any goods entered for warehousing-
(a) are not carried into and deposited in the warehouse; or
(b) after deposit in the warehouse, are taken out of the warehouse without
entry and clearance; or
(c) having been entered and cleared for exportation, are not duly
exported;
the owner of such goods, or the proprietor or occupier of the warehouse, or the person
responsible for the handling of the goods, shall be guilty of an offence, unless he
proves that he took all reasonable precautions to prevent the act which constituted the
offence.
[amended by Act 22 of 2001, with effect from the 20th May, 2002.]
(2) Any person who is guilty of an offence in terms of subsection (1) shall be liable
to a fine not exceeding level seven or to imprisonment for a period not exceeding one
year or to both such fine and such imprisonment.
[inserted by Act 22 of 2001 with effect from the 10th September, 2002.]
(3) Any goods that are the subject of an offence in terms of subsection (1) shall be
liable to forfeiture.
[inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
186 Penalties for failure to keep books, etc., in connection with manufacture of
goods liable to excise duty or surtax
If any manufacturer of goods liable to excise duty or surtax-
(a) fails to keep such book as is required by section one hundred and
forty-two or fails to produce such book when required by an officer to do so; or
(b) fails to make in such book any entry required to be made therein or
fraudulently makes any entry in such book; or
(c) erases or obliterates any entry in such book; or
(d) mutilates or tears therefrom any leaf or page; or
(e) by himself or through the agency or with the assistance of any other
person, destroys, conceals or makes away with such book; or
( f ) refuses to allow an officer at any time to inspect such book or
obstructs or hinders him in such inspection; or
(g) neglects or refuses to furnish any return specified in section one hundred and forty-two within the time specified for the furnishing of such return; or
(h) sends in a false return; or
(i) neglects or refuses to give such further information as to his
operations in the manufacture of goods liable to excise duty or surtax, or the disposal
thereof, as an officer may from time to time require;
he shall be guilty of an offence and liable to a fine not exceeding level seven or to
imprisonment for a period not exceeding one year or to both such fine and such
imprisonment, and, in addition to any other penalty which may be imposed, all goods
subject to excise duty or surtax and all spirits, mixtures, compounds or preparations
of such goods found in his possession or on his premises shall be liable to forfeiture,
whether or not excise duty or surtax has been paid thereon.
[amended by Act 22 of 2001, with effect from the 10th September, 2002.]
187 Offences relating to use of ships, aircraft or vehicles
(1) If-
(a) any ship, aircraft or vehicle is used in smuggling or in the unlawful
importation, exportation or conveyance of any prohibited or restricted goods; or
(b) any ship approaches the shores or banks of Zimbabwe and fails to
bring to for boarding upon being lawfully required to do so; or
(c) any ship loiters in the vicinity of the shores or banks of Zimbabwe and
does not depart within twenty-four hours after being required to depart by an officer;
or
(d) any goods on any ship, aircraft or vehicle are thrown overboard,
staved or destroyed to prevent seizure;
the master of the ship, the pilot of the aircraft or the person in charge of the vehicle,
as the case may be, shall be guilty of an offence, unless he proves that he took all
reasonable precautions to prevent the act which constituted the offence.
(1a) Any person who is guilty of an offence in terms of subsection (1) shall be liable
to-
(a) a fine not exceeding level twelve or three times the duty-paid value of
any goods concerned, whichever is the greater; or
(b) imprisonment for a period not exceeding five years;
or to both such fine and such imprisonment.
[inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
(2) In subsection (1)-
"goods" includes Zimbabwean and foreign currency.
188 Goods and ships, aircraft, vehicles or other things liable to forfeiture
(1) Any goods which are the subject matter of an offence under this Act shall be
liable to forfeiture.
(2) Any ship, aircraft, vehicle or other thing used for the removal of goods which-
(a) are liable to forfeiture; or
(b) are being exported or have been imported or otherwise dealt with
contrary to or not in accordance with-
(i) the provisions of this Act or any other law relating to customs or
excise; or
(ii) any enactment prohibiting, restricting or controlling the importation or
exportation of such goods; shall itself be liable to forfeiture.
(3) Any ship, aircraft or vehicle which-
(a) has false bulkheads, false bows, double sides or bottoms or any secret
or disguised place whatsoever adapted for the purpose of concealing goods; or
(b) has in or about it any hole, pipe or device adapted for the purpose of
smuggling goods; shall be liable to forfeiture.
(4) Any person who uses any ship, aircraft or vehicle referred to in subsection (3)
shall be guilty of an offence unless he proves that he was unaware of its condition.
(5) Any person who is guilty of an offence in terms of subsection (4) shall be liable
to a fine not exceeding level seven or to imprisonment for a period not exceeding one
year or to both such fine and such imprisonment.
[inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
189 Concealed goods
Any package having concealed within it any goods not enumerated in the bill of entry
or other document relating to that package or having its contents packed so as to
deceive an officer shall be liable to forfeiture together with the full contents thereof.
190 Forfeited packages, containers or utensils
(1) If any package is found to contain goods which-
(a) are liable to forfeiture; or
(b) are being exported or have been imported or otherwise dealt with
contrary to or not in accordance with-
(i) this Act or any other law relating to customs or excise; or
(ii) any enactment prohibiting, restricting or controlling the importation or
exportation of such goods;
such package and the full contents thereof shall be liable to forfeiture.
(2) If any goods liable to excise duty or surtax, or the materials for making such
goods, are forfeited, all casks, cases, containers or utensils containing them shall also
be forfeited.
191 Substitution of other goods for goods actually liable to seizure
(1) Where any goods subject to duty become liable to seizure in terms of section one
hundred and ninety-three, whether or not duty has been paid thereon, an officer may,
instead of seizing those goods, seize from the stock of the person from whom those
goods would have been seized¾
(a) in the case of, spirits, the equivalent quantity as absolute alcohol, of
other spirits which are subject to excise duty or surtax;
(b) in the case of goods other than spirits, the equivalent quantity of other
like goods liable to duty;
and the spirits or goods so seized shall be dealt with in terms of section one hundred
and ninety-three.
(2) In subsection (1) "duty" includes any import tax which is payable in terms of the
Value Added Tax Act [Chapter 23:12].
[Section substituted by Act 18 of 2001 from 12th January 2001 and amended by Act
12 of 2002 with effect from 1st January, 2004.]
192 Embargo on goods which have passed out of customs control
(1) If at any time an officer has reason to believe that the correct duty has not been
paid on any goods which have passed out of customs control, or that there has been or
may be in respect of those goods a contravention of any of the provisions of this Act
or any other law relating to the importation of goods, he may, within a period of six
years from the date of importation, removal from bond or delivery from factory in the
case of excisable goods, seize or place an embargo on those goods, wheresoever or in
possession of whomsoever found, and until the embargo has been withdrawn no
person shall remove such goods from the place indicated by the officer or in any deal
therewith, except with the permission of the officer.
[amended by PART IV of Act 18 of 2001 with effect from the 12th January, 2001.]
(1a) Any person who removes any goods in contravention of subsection (1) shall be
guilty of an offence and liable to a fine not exceeding level seven or to imprisonmentfor a period not exceeding one year or to both such fine and such imprisonment.
[inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
(2) In subsection (1)-
"duty" includes any import tax which is payable in terms of the Value Added Tax Act
[Chapter 23:12].
[Amended by Act 12 of 2002 with effect from 1st January, 2004.]
193 Procedure as to seizure and forfeiture
(1) Subject to subsection (3), an officer may seize any goods, ship, aircraft or vehicle
(hereinafter in this section referred to as articles) which he has reasonable grounds for
believing are liable to seizure.
(2) In this section-
"duty" includes any import tax which is payable in terms of the Value Added Tax Act
[Chapter 23:12].
[Amended by Act 12 of 2002 with effect from 1st January, 2004.]
"goods" includes Zimbabwean and foreign currency;
"liable to seizure", in relation to articles, means articles
(a) liable to forfeiture under this Act or any other law relating to customs
or excise; or
(b) the subject matter of an offence under or a contravention of any
provision of-
(i) this Act or any other law relating to customs or excise; or
(ii) any enactment prohibiting, restricting or controlling the importation or
exportation thereof;
notwithstanding the fact that no person has been convicted of such offence or
contravention.
(3) No seizure shall be made in terms of subsection (1) where more than six years
have elapsed since the articles first became liable to seizure:
Provided that goods imported in contravention of section forty-seven, forty-eight or
one hundred and seventy-four or exported or attempted to be exported in
contravention of section sixty-one shall be liable to seizure at any time from any
person;
[amended byAct 18 of 2000 with effect from 12th January, 2001, and further by
PART VI of Act 27 of 2001 with effect from the 1st January, 2002.]
(4) All articles which have been seized in terms of subsection (1) shall be taken
forthwith and delivered to a place of security under the control of a proper officer:
Provided that if such articles are of such a nature that they cannot be removed to a
place of security, the officer seizing them may declare them as having been secured in
the place where he found them.
(5) If an officer has seized articles in terms of subsection (1), or would have seized
articles in terms of that subsection but for the fact that he could not find or recover
them, he shall report the fact to the Commissioner, setting out his reasons why he
considers such article liable to seizure.
(6) Subject to subsection (9), where an officer has reported in terms of subsection
(5), the Commissioner may-
(a) either unconditionally or subject to such conditions, whether as to the
payment of a fine imposed in terms of subsection (1) of section two hundred or
otherwise, as he may fix, order all or any of the articles to be released from seizure; or
(b) declare all or any of the articles to be forfeited; or
(c) if the articles could not be found or recovered, declare that the person
from whom the articles would have been seized shall pay to the Commissioner an
amount equal to the duty-paid value of such articles: Provided that if any of the articles are of a dangerous or perishable nature, the
Commissioner may direct that they be sold out of hand or, if they cannot be sold, that
they be destroyed or appropriated to the State.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(7) If any amount referred to in paragraph (c) of subsection (6) is not paid on
demand, the Commissioner may recover the amount by civil action in a court of
competent jurisdiction.
(8) The Commissioner may authorize the payment of compensation in respect of any
articles dealt with in terms of the proviso to subsection (6) if such articles would have
been released from seizure in terms of paragraph (a) of that subsection but for the fact
that they have been so dealt with.
(9) The Commissioner shall not exercise his powers in terms of-
(a) paragraph (b) of subsection (6) while proceedings may be instituted in
terms of paragraph (a) of subsection (12) or, if such proceedings have been instituted,
until they have been concluded in his favour;
(b) paragraph (c) of subsection (6)-
(i) if the person concerned satisfies the Commissioner that, although he
possessed the articles concerned when they were liable to seizure, had they in fact
been seized from his possession, the Commissioner would have been compelled by
the provisions of subsection (16) to order their release from seizure; or
(ii) if he has already exercised his powers in terms of that paragraph in
respect of the articles concerned and the amount referred to in that paragraph has been
paid;
(c) paragraph (b) or (c) of subsection (6)-
(i) if criminal proceedings have been instituted in relation to the articles
concerned, until they have been abandoned or discontinued or are concluded
otherwise than with the conviction of the accused; or
(ii) if criminal proceedings have been instituted in relation to the articles
concerned and the court has found that those articles were not involved in an offence
as described in subsection (2) of section two hundred and nine.
(10) Subject to subsection (11), whenever articles are seized in terms of this section
the officer so seizing shall give to the person from whom the articles have been seized
or the owner of the articles a notice in writing specifying the articles which have been
seized and informing such person of the provisions of subsection (12).
(11) Notice in terms of subsection (10) shall be deemed to have been duly given to
the person concerned-
(a) if delivered to him personally; or
(b) if addressed to him and left or forwarded by post to him at his usual or
last known place of abode or business; or
(c) where he is unknown or where he has no address within Zimbabwe or
his address is unknown, by publication of notice of seizure in the Gazette.
(12) Subject to section one hundred and ninety-six, the person from whom the articles
have been seized or the owner thereof may institute proceedings for-
(a) the recovery of any articles which have not been released from seizure
by the Commissioner in terms of paragraph (a) of subsection (6); or
(b) the payment of compensation by the Commissioner in respect of any
articles which have been dealt with in terms of the proviso to subsection (6);
within three months of the notice being given or published in terms of subsection
(11), after which period no such proceedings may be instituted.
[substituted by PART VI of Act 27 of 2001 with effect from the 1st January, 2002.]
(13) If proceedings are not instituted in terms of subsection (12), any articlesdeclared to be forfeited shall without compensation vest in the President and may, by
direction of the Commissioner, be sold or destroyed or appropriated to the State.
(14) If articles are sold or appropriated to the State in terms of the proviso to
subsection (6) or subsection (13), the Commissioner may make such payments as he
deems fit in respect of-
(a) expenses in connection with the articles incurred within twelve
months of their seizure by any person whose lien for those expenses has been
destroyed by the seizure of the articles; and
(b) carriage charges, including porterage charges, payable by the State to
any carrier, warehouse rent and storage charges, including storage charges payable by
the State to any carrier:
Provided that the Commissioner shall not pay more than-
(a) is realized from the sale of the articles concerned; or
(b) in the case of articles appropriated in terms of the proviso to
subsection (6) or subsection (13), the value of the articles estimated by the
Commissioner;
less any duty payable on the articles and any expenses incurred in connection with the
sale of the articles.
(15) For the avoidance of doubt it is hereby declared that any action taken in terms of
this section shall not-
(a) prevent the institution of criminal proceedings against a person from
whom articles have or would have been seized; or
(b) prevent the imposition of a fine in terms of section two hundred; or
(c) affect the liability for the payment of duty in respect of articles seized
and dealt with in terms of this section; or
(d) entitle any person to claim a refund of duty paid in respect of articles
seized and dealt with in terms of this section.
(16) Notwithstanding anything to the contrary contained in this section, the
Commissioner shall order to be released from seizure-
(a) any goods if, in proceedings instituted in terms of subsection (12), the
matters referred to in paragraph (a) of subsection (3) of section two hundred and nine
are proved;
(b) any ship, aircraft, vehicle or other thing if, in proceedings instituted in
terms of subsection (12), the matters referred to in paragraph (b) of subsection (3) of
section two hundred and nine are proved:
Provided that this subsection shall not apply to goods imported in contravention of
section forty-seven or forty-eight or exported or attempted to be exported in
contravention of section sixty-one.
(17) Subject to the Revenue Authority Act [Chapter 23:11], the Commissioner may
delegate to an officer in the Department any of the functions conferred or imposed
upon him by this section.
[amended by PART VI, Section 46 (b) of Act 18 of 2000 with effect from the 12th of
January,, 2001, until 19th January, 2001- see footnote below-Ed.]
(18) A delegation of functions in terms of subsection (17)-
(a) may be revoked or modified by the Commissioner at any time; and
(b) shall not preclude the exercise by the Commissioner of the function so
delegated.
(19) Anything done by an officer in the exercise of a function delegated to him by
the Commissioner in terms of subsection (1)-
(a) may be set aside or revised, subject to this Act, by the Commissioner;
and (b) shall be deemed, until set aside, to have been done by the
Commissioner.
(20) Subsection (17) shall be construed as being additional to, and not as derogating
from , the Commissioner's powers of delegation under any other law.
[Subsections 17, 18 and 19 substituted by PART III of Act 17 of 1999 with effect
from the 19th January, 2001.]
193A Reward for information
[New Section inserted by PART I V of Act 18 of 2000 with effect from the 12th
January, 2001, and then repealed by PART VI of Act 27 of 2001 with effect from the
1st January, 2002.]
194 Creditors not to attach articles until disposed of in terms of section 193
Articles that have been seized in terms of section one hundred and ninety-three shall
not be liable to attachment or any other form of execution at the instance of-
(a) a creditor of the owner of the articles; or
(b) a creditor of the person from whom the articles were seized;
until the articles have been disposed of or otherwise dealt with in terms of that
section.
195 Authority for delivery of seizure under bond
Notwithstanding the provisions of section one hundred and ninety-three, if any ship,
aircraft, vehicle, goods or other things are seized in terms of subsection (1) of that
section, the Commissioner may in his discretion order the delivery thereof on
payment in cash, or on security of a bond with sufficient sureties to be approved by
him, of an amount sufficient to cover the duty-paid value of the articles seized in case
of forfeiture. If such ship, aircraft, vehicle, goods or other things are eventually
declared to be forfeited, the Commissioner may, in place of such forfeiture, pay the
duty-paid value thereof into the Consolidated Revenue Fund and cancel the bond.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
196 Notice of action to be given to officer
(1) No civil proceedings shall be instituted against the State, the Commissioner or an
officer for anything done or omitted to be done by the Commissioner or an officer
under this Act or any other law relating to customs and excise until sixty days after
notice has been given in terms of the State Liabilities Act [Chapter 8:15].
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(2) Subject to subsection (12) of section one hundred and ninety-three, any
proceedings referred to in subsection (1) shall be brought within eight months after
the cause thereof arose, and if the plaintiff discontinues the action or if judgment is
given against him, the defendant shall receive as costs full indemnity for all expenses
incurred by him in or in respect of the action and shall have such remedy for the same
as any defendant has in other cases where costs are given by law.
197 Tender of amends and effect thereof
Any officer may, within one month after notice has been given in terms of section one
hundred and ninety-six, tender amends to the party complaining or to any legal
practitioner or agent representing that party, and may plead such tender in bar to any
proceedings, together with any other plea, and if the court finds the amends sufficient
it shall give judgment for the defendant, except as to the amends tendered. In such
event, or if the plaintiff discontinues his action, the defendant shall be entitled to
costs, but if upon the trial of any such action the court finds that no amends were
tendered, or that they were not sufficient, or finds against the defendant upon any
such other plea, the court shall give judgment for the plaintiff with such damages as it
may think proper, together with the costs of the action.
198 Court may refuse costs If any action is brought by any person against the Minister, the Commissioner or any
officer for or on account of any seizure, wherein judgment has been given for the
plaintiff, and if the court before which the action was tried finds and adjudges that
there was reasonable cause for seizure, the court may refuse to grant the plaintiff
costs.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
199 Pest-infected or harmful goods
(1) If, after obtaining such expert advice as may be available, the Commissioner is of
the opinion that any goods which are under the control of the Department-
(a) have become infected with any pest which may spread any human,
plant or animal disease; or
(b) are likely to be prejudicial to the health of any human being, plant or
animal;
he may direct that such goods and the containers in which they are packed be seized,
if they have not already been seized in terms of section one hundred and ninety-three,
and destroyed or otherwise dealt with in any manner which he may consider suitable.
(2) No person shall be entitled to claim compensation on account of any action taken
under the provisions of subsection (1).
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
200 Imposition of fine by Commissioner
(1) If any person has contravened any provision of this Act and has admitted to the
contravention, he shall pay a fine determined by the Commissioner, which does not
exceed the maximum penalty provided by this Act for the offence in question:
Provided that if criminal proceedings have been instituted against the person
concerned for such offence, the power conferred by this subsection shall not be
exercised without the prior approval of the Attorney-General.
[substituted by PART I V of Act 18 of 2000 with effect from the 12th January, 2001.]
(2) The Commissioner shall, at the request of a person referred to in subsection (1),
furnish to him a certificate setting out the nature of the offence, the date of its
occurrence and the fine imposed under subsection (1), and such certificate may be
used by the person referred to in subsection (1) as prima facie proof of the facts stated
therein.
[amended by PART I V of Act 18 of 2000 with effect from the 12th January, 2001.]
(3) If any fine imposed in terms of subsection (1) is not paid on demand, the
Commissioner may institute civil action for its recovery in any court of competent
jurisdiction.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(4) The imposition of a fine under subsection (1) shall not be treated as a conviction
of the person concerned of a criminal offence and no prosecution for the offence in
question shall thereafter be competent.
[amended by PART I V of Act 18 of 2000 with effect from the 12th January, 2001.]
(5) Nothing in this section shall in any way affect liability to forfeiture of the goods
or payment of duty or other charges thereon.
[substituted by PART I V of Act 18 of 2000 with effect from the 12th January, 2001.]
(6) Wherever a person admits a contravention of this Act in terms of subsection (1)
and the Commissioner has made a declaration of forfeiture in terms of subsection (6)
of section one hundred and ninety-three, such declaration shall be final and the
provisions of subsection (13) of that section shall apply.
[substituted by PART I V of Act 18 of 2000 with effect from the 12th January, 2001.]
(7) Subject to the Revenue Authority Act [Chapter 23:11], the Commissioner may
delegate to an officer in the Department the power to propose and impose fines interms of subsection (1).
[substituted by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(8) Any person admitting to any contravention of this Act upon whom a fine has
been imposed by an officer to whom the power to impose fines has been assigned in
terms of subsection (7) may, within three months of paying such fine, appeal to the
Commissioner against the imposition of such fine.
[amended by PART I V of Act 18 of 2000 with effect from the 12th January, 2001.]
(9) A fine imposed by an officer referred to in subsection (7) shall be reviewed by
such senior officer in the Department as the Commissioner may appoint for the
purpose, and the senior officer may confirm the fine or may recommend to the
Commissioner that it be amended.
[substituted by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(10) The Commissioner in considering any appeal brought in terms of subsection (8)
or any recommendation made in terms of subsection (9) may reduce or set aside the
fine imposed and, in the event that the fine is set aside, criminal proceedings may be
instituted notwithstanding subsection (4).
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(11) . . . . . .
[Repealed by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
201 Liens and preferences
(1) The correct amount of duty payable in respect of any goods shall, from the time
when it should have been paid, constitute a debt due to the State by the person
concerned and shall, at any time after it becomes due, be recoverable in a court of
competent jurisdiction by proceedings in the name of the Commissioner, and any
goods in a bonded warehouse or in the custody of the Department and belonging to
that person, and any goods afterwards imported or entered for export by the person by
whom the duty is due, shall, while still under the control of the Department, be
subject to a lien for such debt and may be detained by the Department until such debt
is paid, and the claims of the State shall have priority over the claims of all persons
upon the said goods of whatever nature and may be enforced by sale or other
proceedings if the debt is not paid within three months after the date upon which it
became due.
(2) Where any person who, under the provisions of this Act, is indebted to the State
in respect of any sum due for duty becomes insolvent, then in any proceedings
concerning his insolvency the claim of the Commissioner for such sum shall rank for
preference next after any mortgage, charge or lien or any prior registered special
mortgage bond or any pledge or right of retention upon such assets or any part
thereof, and shall rank equally with any claim which may be made on behalf of the
State in respect of income tax.
(3) In this section-
"duty" includes any import tax which is payable in terms of the Value Added Tax Act
[Chapter 23:12].
[Amended by Act 17 of 1999 with effect from the 19th January, 2001and by Act 12
of 2002 with effect from 1st January, 2004.]
201A Power to appoint agent for collection of duty
(1) For the purpose of subsection (1)-
"person" includes-
(a) the People's Own Savings Bank constituted in terms of the People's
Own Savings Bank Act [Chapter 24:22] and any financial institution registered or
required to be registered in terms of the Banking Act [Chapter 24:20] or the Building
Societies Act [Chapter 24:02]; and (b) a partnership or company.
(2) The Commissioner may, if he thinks it necessary, declare any person to be the
agent of any importer or excise manufacturer, and the person so declared an agent
shall be the agent of such importer or excise manufacturer for the purposes of paying
any duty due in terms of this Act, and, notwithstanding anything to the contrary
contained in any other law, may be required to pay any duty due from any moneys in
any current account, deposit account, fixed deposit account or savings account or
from any other moneys, including pensions, salary, wages or any other remuneration,
which may be held by him for, or due by him to, the importer or excise manufacturer
whose agent he has been declared to be.
(3) For the purpose of this section, the Commissioner may require any person to give
him within a specified period information in respect of any moneys, funds or other
assets which may be held by him for or due by him to, any importer or excise
manufacturer.
(4) Any person who fails to comply with any provision of this section with which it
is his duty to comply shall incur a penalty of five per centum of the unrecovered
revenue for every day during which the default continues, and every such penalty
shall be recoverable by the Commissioner by action in any court of competent
jurisdiction.
[New Section inserted by PART IV of Act 18 of 2000 with effect from the 12th
January, 2001.]
202Interest on unpaid duty and payment of fines and duties by instalments
(1) Where any duty is found, after the goods have been released from customs
control, to be payable under this Act or any law relating to customs or excise, interest
at the prescribed rate shall be payable on so much of the duty as has not been paid.
(2) Subject to such conditions, including the payment of interest at the prescribed
rate, as the Commissioner may consider necessary, the Commissioner may permit any
fine imposed by him under this Act, or any duty found, after the goods have been
released from customs control, to be payable under this Act or any law relating to
customs or excise, to be paid by instalments of such amounts and at such times as he
may fix.
[amended by Act 15 of 2002 from 30th December, 2002.]
203 Impounding of documents
The Commissioner may impound or retain any document presented in connection
with any entry or required to be produced under this Act, and the person otherwise
entitled to such document shall on application be given in lieu thereof a copy of the
document duly certified by the Commissioner, and the certified copy shall be
admissible in evidence at any trial to the same extent and in the same manner as the
original would be admissible.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
204 Burden of proof
(1) When any goods are stopped, seized or placed under embargo under this Act or
would have been so stopped, seized or placed under embargo but for the fact that they
could not be found or recovered, and in any proceedings under this Act other than a
prosecution, if any question arises as to whether the duties have been paid on the
goods or whether the goods have been lawfully imported or lawfully laden or are
being lawfully exported, the burden of proof of the affirmative of these facts shall be
on the person who owns, owned or claims such goods, as the case may be.
(2) When, for any purpose under this Act, it is necessary to prove the country of
origin or local content of any goods, the onus of proof of such origin shall be upon
the owner or the importer of such goods and not upon an officer. (3) Any invoice or other document submitted or used by an importer or any other
person for the purpose of any of the provisions of this Act may be produced as
evidence by or on behalf of the Commissioner or prosecution in any civil or criminal
proceedings without calling the person who prepared it or signed it.
[amended by PART III of Act 17 of 1999 with effect from the 19th January, 2001.]
(4) In subsection (1)-
"duties" includes any import tax which is payable in terms of the Value Added Tax
Act [Chapter 23:12].
[Amended by Act 12 of 2002 with effect from 1st January, 2004.]
205 Evidence in certain circumstances
(1) In any prosecution on account of the non-payment of duty on goods liable to
excise duty or surtax, and in any proceedings for the recovery of duty on such goods,
instituted against a manufacturer, any statement in any record kept by or on behalf of
such manufacturer to the effect that such goods of a particular quantity or strength
have been manufactured or held in stock by him at any time shall be admissible as
evidence of the fact that he had at that time manufactured or held in stock goods
liable to excise duty or surtax of that quantity or strength.
(2) If in any such prosecution or proceedings such person claims that he has disposed
of or used any goods liable to excise duty or surtax in such manner as not to be
subject to excise duty or surtax, the burden of proving that such goods have been so
disposed of or used shall be upon him.
206 Calculation of duty-paid value of currency for purpose of certain offences
For the purposes of any offence under this Act for which the maximum fine that may
be imposed is determined according to the duty-paid value of goods involved in the
offence, the duty-paid value of any Zimbabwean or foreign currency involved in the
offence shall be deemed to be-
(a) in the case of Zimbabwean currency, its current monetary value;
(b) in the case of foreign currency, its current value in Zimbabwean
currency.
[Subection (2) substituted by PART IV of Act 18 of 2000 with effect from the 12th
January, 2001, and the whole Section replaced by Act 22 of 2001, with effect from
the 20th May, 2002.]
207 Certain offences to have extra-territorial operation
Subsection (1) and paragraph (a) of subsection (2) of section one hundred and
seventy-four, sections one hundred and seventy-six and one hundred and seventy-
seven, subsection (1) of section one hundred and seventy-eight, sections one hundred
and eighty and one hundred and eighty-one, paragraphs ( f ), (g), (h), (i), ( j) and (l) of
section one hundred and eighty four and section two hundred and eleven shall have
extra-territorial operation.
[amended by Act 22 of 2001, with effect from the 20th May, 2002.]
208 Special jurisdiction of magistrates
Notwithstanding anything contained in the Magistrates Court Act [Chapter 7:10], but
without derogation from any greater jurisdiction conferred by that Act or any other
enactment where a person is convicted of an offence in terms of this Act-
(a) a court of a regional magistrate shall have special jurisdiction to
impose a fine not exceeding level fourteen or imprisonment for a period not
exceeding seven years or both such fine and such imprisonment;
[amended by Act 18/2000 with effect from the 12th January, 2001, and substituted by
Act 22 of 2001, with effect from the 10th September, 2002.]
(a1) a court of a provincial or senior magistrate shall have special
jurisdiction, on summary trial or on remittal by the Attorney-General, to impose a fine not exceeding level twelve or imprisonment for a period not exceeding five years
or both such fine and such imprisonment;
[inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
(b) a court of a magistrate, other than a regional, provincial or senior
magistrate, shall have special jurisdiction to impose, on summary trial or on remittal
by the Attorney-General of the case for trial or sentence, a fine not exceeding level
eight or imprisonment for a period not exceeding two years or both such fine and
such imprisonment.
[amended by Act 18 /2000 with effect from the 12th January, 2001, and substituted
by Act 22 of 2001, with effect from the 10th September, 2002.]
209 Additional penalties which may be imposed
(1) Without derogation from the provisions of section one hundred and ninety-three,
a court may, in addition to passing sentence-
(a) in the case of a conviction for an offence under this Act, give
summary judgment in favour of the Commissioner for the amount of any duty which
should have been paid by the person convicted and has not been paid;
(b) in the case of a conviction for an offence under this Act or any other
law involving, in terms of subsection (2), any articles-
(i) subject to subsection (3), declare any such articles to be forfeited to
the State; or
(ii) if-
A. any articles referred to in subparagraph (i) cannot, by virtue of the
provisions of subsection (3), be forfeited; or
B. the court is satisfied that it would not be equitable to order the
forfeiture of the articles; or
C. the articles cannot be found or recovered;
give summary judgment in favour of the Commissioner for an amount
equal to the duty-paid value of the articles.
[amended by Act 17 of 1999 with effect from 19th January, 2001.]
(2) An offence shall, for the purposes of subsection (1), be deemed to involve any
articles if it appears from the facts proved or admitted before the court as part of the
offence that-
(a) in the case of goods, they are the subject-matter of an offence under or
a contravention of this Act or any other law relating to customs or excise or any
enactment prohibiting, restricting or controlling the importation or exportation
thereof, whether or not the offence or contravention is charged before the court;
(b) in the case of any ship, aircraft, vehicle or other thing, not being goods
referred to in paragraph (a)-
(i) it has been used for the removal of any goods referred to in paragraph
(a); or
(ii) it has-
A. false bulkheads, false bows, double sides or bottoms or any secret or
disguised place whatsoever; or
B. in or about it any hole, pipe or device;
adapted for the purpose of concealing or smuggling goods.
(3) A court shall not, in terms of subparagraph (i) of paragraph (b) of subsection (1),
declare forfeited to the State-
(a) . . . . . .
[repealed by PART I V of Act 18 of 2000 with effect from the 12th January, 2001.]
(b) any ship, aircraft, vehicle or other thing if it is proved that the ship,
aircraft, vehicle or other thing is not the property of the person convicted and that itsowner was unaware that-
(i) the ship, aircraft, vehicle or other thing was being used for the
removal of goods referred to in paragraph (a) of subsection (2) and unable to prevent
such use; or
(ii) the ship, aircraft, vehicle or other thing was adapted for the purpose of
concealing or smuggling goods as described in subparagraph (ii) of paragraph (b) of
subsection (2);
(c) any articles unless or until the owner thereof has been given an
opportunity of being heard:
Provided that-
(i) this subsection shall not apply to goods which have been imported in
contravention of section forty-seven or forty-eight or exported or attempted to be
exported in contravention of section sixty-one;
(ii) paragraph (c) shall not apply where the court is satisfied that there are
good reasons why the owner concerned cannot be given an opportunity of being
heard.
(4) Where any articles are declared to be forfeited to the State in terms of
subparagraph (i) of paragraph (b) of subsection (1), subsections (10) and (14) of
section one hundred and ninety-three shall apply, mutatis mutandis, in respect
thereof.
(5) For the purpose of determining the amount of any unpaid duty or of the duty-paid
value of any articles for the purposes of paragraph (a) or subparagraph (ii) of
paragraph (b) of subsection (1) or of the convicted person's liability to pay the same,
the court may refer to the proceedings and evidence at the trial or hear further
evidence, either upon affidavit or verbal, and a judgment given by a court in terms of
paragraph (a) or subparagraph (ii) of paragraph (b) of subsection (1) shall have the
same force and effect and may be executed in the same manner as if the judgment had
been given in a civil action instituted in the court.
(6) Where the owner of any articles which have been declared forfeited to the State
in terms of subparagraph (i) of paragraph (b) of subsection (1) is aggrieved by the
decision of the court as to the forfeiture thereof, he may appeal therefrom as if it were
a conviction by the court making the declaration.
(7) If any declaration in terms of subparagraph (i) of paragraph (b) of subsection (1)
is set aside or varied, the court convicting the person concerned may thereafter give
summary judgment in terms of subparagraph (ii) of paragraph (b) of subsection (1).
(8) If any declaration made under subparagraph (i) of paragraph (b) of subsection (1)
is set aside or varied after the sale in terms of this Act of the articles declared to be
forfeited, the owner of the articles may, at his option-
(a) upon payment to the Commissioner of the amount of any payments
made in terms of paragraph (a) of subsection (14) of section one hundred and ninety-
three, obtain possession of the articles from any person in possession thereof, in
which case the latter person shall be entitled to claim from the Commissioner the
amount received by the Commissioner from the sale thereof, less any costs incurred
by the Commissioner in connection with the sale thereof; or
(b) claim from the Commissioner the amount received by the
Commissioner from the sale thereof, less any costs incurred by the Commissioner in
connection therewith and the amount of any payments made in terms of paragraph (a)
of subsection (14) of section one hundred and ninety-three.
[amended by Act 17 of 1999 with effect from 19th January, 2001.]
(9) Nothing in this section contained shall be deemed to affect any provision of any
enactment under which any thing may be forfeited to the State and the provisions ofthis section shall be deemed to be additional to and not in substitution of any such
provision.
(10) In this section-
"articles" means any goods or any ship, aircraft, vehicle or other thing;
"duty" includes any import tax which is payable in terms of the Value Added Tax Act
[Chapter 23:12].
[Amended by Act 12 of 2002 with effect from 1st January, 2004.]
"goods" includes Zimbabwean and foreign currency.
PART XIV
GENERAL
210 Secrecy
(1) An officer who in the course of his duties has acquired any information relating to
any person, firm or business shall not disclose such information, except-
(a) for the purposes of this Act or for the official compilation of statistics;
or
(b) when required or ordered to do so by court; or
(c) to the extent that it is necessary in order to give effect to any
obligations of Zimbabwe in terms of any international convention, treaty or
agreement; or
(d) where in the opinion of the Commissioner such information is or may
be relevant to prove the commission of-
(i) an offence in terms of this Act or any other law; or
(ii) an act of misconduct by a person employed by the State.
[amended by Act 17 of 1999 with effect from 19th January, 2001.]
(2) Any officer who contravenes subsection (1) shall be guilty of an offence and
liable to a fine not exceeding level six or to imprisonment for a period not exceeding
one year or to both such fine and such imprisonment.
[inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
210A Use of information for private gain
(1) No officer shall, for his personal gain, make use of any information which as
come to his knowledge in the exercise of his functions under this Act.
(2) Any officer who contravenes subsection (1) shall be guilty of an offence and
liable to -
(a) a fine not exceeding level ten or double the amount of his gain,
whichever is the greater; or
(b) imprisonment for a period not exceeding five years
or to both such fine and such imprisonment.
[New section inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
211 Oaths and affidavits
The Commissioner or any officer designated by him shall have and is hereby vested
with power and authority to administer an oath or to attest an affidavit in every case
in which by this Act or by any other law relating to customs and excise an oath or
affidavit is permitted or required, and any person who makes a false statement upon
any oath or in any affidavit sworn before the Commissioner or any such officer shall
be guilty of an offence and liable to a fine not exceeding level seven or to
imprisonment for a period not exceeding two years or to both such fine and such
imprisonment.
[amended by Act 17 of 1999 with effect from 19th January, 2001, and further by Act
22 of 2001, with effect from the 10th September, 2002.]
212 Entries, oaths, etc., made outside Zimbabwe to be of full force and effect in
Zimbabwe Any bill of entry, writing, oath or declaration required to be made by this Act or any
other law relating to customs or excise shall, if made outside Zimbabwe to or before a
Zimbabwean customs officer, be binding and of full force and effect in Zimbabwe.
213 Translation of foreign documents
Where any document written in a language other than English is presented to any
officer for any purpose connected with this Act, the Commissioner may require a
translation into the English language, to be made at the expense of the owner, by such
person as the Commissioner may approve.
[amended by Act 17 of 1999 with effect from 19th January, 2001.]
214 Conditions and enforcement of bonds
(1) The conditions of any bond executed in terms of this Act and the enforcement
thereof shall not be construed as exempting any person from any prosecution to
which he may be liable under this Act or any other law in respect of matters provided
in such conditions.
(2) In any proceedings for the enforcement of a bond entered into in terms of this
Act, the sum stated therein shall be deemed to be liquidated damages, calculated to
reimburse the State for loss occasioned by breach of any of the conditions thereof.
215 Fresh security
If at any time the Commissioner is not satisfied with the sufficiency or form of any
security previously given, he may require a fresh security, and a fresh security shall
be given accordingly.
[amended by Act 17 of 1999 with effect from 19th January, 2001.]
216 Joint and several liability of subscribers to bond
Unless otherwise provided therein, any bond executed in terms of this Act shall bind
the subscribers thereto jointly and severally for the full amount stated therein.
216A Licensing of clearing agents
(1) In this section¾
"clearing agent" means a person who¾
(a) for gain, acts for an importer, exporter, manufacturer or the holder of a
licence; or
(b) holds himself out as carrying on the business of acting for importers,
exporters, manufacturers or holders of licences;
in performing any function under, or complying with any requirement of, this Act;
"clearing agents licence" means a licence issued in terms of subsection (4).
(2) The Commissioner may appoint and license any person as a clearing agent,
subject to this section, any regulations and such other conditions and safeguards as
the Commissioner may specify.
(3) No person shall perform any act as a clearing agent unless he holds a clearing
agents licence.
(4) No person other than a company or partnership shall be licensed as a clearing
agent.
(5) An application for a clearing agents licence shall be made in the prescribed form,
furnishing such information as may be prescribed.
(6) If the Commissioner approves the application he shall call upon the applicant to
enter into a bond, with sufficient surety, to the satisfaction of the Commissioner for
the due observance of all relevant provisions of this Act, and issue a licence after
payment of the prescribed licence fee.
(7) A clearing agents licence shall expire on the 31st December of the year in which
it was issued, and may be renewed when necessary.
(8) A clearing agents licence shall not be transferable.
(6) The Commissioner may reject an application for a new licence or refuse to renewa licence or cancel or suspend any licence if the applicant or holder of such licence
has¾
(a) given false or misleading information in an application to be licensed;
or
(b) persistently failed to comply with any provision of this Act or any
other law; or
(c) been convicted of an offence under the Act or any other offence
involving fraud, bribery or misrepresentation.
[New Section substituted by PART I V of Act 18 of 2000 with effect from the 12th
January, 2001.]
217 Security to be given for due observance of Act
The Commissioner may require-
(a) any importer;
[amended by PART I V of Act 18 of 2000 with effect from the 12th January, 2001.]
or
(b) any agent appointed by the master of a ship, the pilot of an aircraft or
the operator of a pipeline in terms of section thirty-five or fifty-nine, who transacts
customs business; or
(c) any vehicle owner or other person carrying goods which are required
to be accounted for in terms of this Act;
to give security to the Commissioner's satisfaction for the due observance of all
relevant provisions of this Act, and any such person shall comply with any such
requirement.
[amended by Act 17 of 1999 with effect from 19th January, 2001.]
218 Liabilities of agent and principal
(1) An agent appointed by any master, pilot, importer or exporter, or any person who
represents himself to any officer as the agent of any master, pilot, importer or
exporter and is accepted as such by that officer, shall be liable for the fulfilment, in
respect of the matter in question, of all obligations, including the payment of duty,
imposed upon such master, pilot, importer or exporter by this Act or any other law
relating to customs or excise:
Provided that an agent may not sign on behalf of the importer a declaration of value
required in terms of section forty-two.
(2) Every master, pilot, importer or exporter, or any owner of goods in a bonded
warehouse, container depot or any manufacturer licensed in terms of section one
hundred and twenty-eight shall be responsible for any act committed by any person
acting in his place or on his behalf, whether the said act was done within Zimbabwe
or beyond its boundaries, and the person so acting shall, if within Zimbabwe, likewise
be liable to prosecution under this Act or any other law relating to customs or excise.
(3) Any person who appoints an agent to carry out any requirements of this Act on
his behalf shall be responsible for any action of his agent while acting on his behalf
and shall be liable to prosecution for any contravention of this Act committed by his
agent while acting on his behalf.
219 Written authority to transact business on behalf of another
If any person makes an application to an officer to transact any business on behalf of
another person, such officer may require the person so applying to produce a written
authority in the form approved by the Commissioner from the person on whose behalf
he purports to act and, in default of the production of such authority, may refuse to
transact such business.
[amended by Act 17 of 1999 with effect from 19th January, 2001.]
220 Expense and risk of handling goods All handling of and dealing with goods for the purpose of any law relating to customs
or excise shall be performed by, or at the expense and risk of, the importer or exporter
or the manufacturer of goods liable to excise duty or surtax, as the case may be, and
where goods are examined at a warehouse, at the expense and risk of the owner of the
goods.
221 Abandonment of goods
(1) Any importer who has imported any goods may, if he is the lawful owner of the
goods and if they have not been removed from customs control, offer to abandon such
goods to the Commissioner.
(2) If an offer in terms of subsection (l) is accepted by the Commissioner-
(a) any duty due on the goods shall be remitted or, if it has already been
paid, refunded to the importer; and
(b) the goods shall become the property of the State to be disposed of as
the Commissioner may direct so, however, that the importer shall be liable for any
expenses incurred by the Commissioner in connection with-
(i) the landing of the goods or their removal to a State warehouse or other
place of security approved by a proper officer; or
(ii) the destruction of the goods.
[amended by Act 17 of 1999 with effect from 19th January, 2001.]
222 Sellers of goods to produce proof of payment
(1) Any person being in possession or control of imported goods or goods which are
liable to duty under this Act, and any person who offers for sale, exports or attempts
to export such goods or has such goods entered in his books or mentioned in any
document referred to in section two hundred and twenty-three shall, when requested
by an officer so to do, produce proof as to the place where entry of the goods was
made and any duty due thereon was paid and also the date of entry and the marks and
numbers of the packages concerned, which marks and numbers shall correspond with
the documents produced in proof of entry or the payment of duty. If he himself did
not pay the duty or make entry of the goods, such person shall produce such evidence
as will enable the officer to locate and question the person who did make such entry
and payment in respect of the goods.
(2) Any person failing to produce the proofs or evidence required in terms of
subsection (1) shall be liable for the unpaid duty, and shall pay the duty to the
Commissioner within the time specified by the Commissioner.
[substituted by PART I V of Act 18 of 2000 with effect from the 12th January, 2001.]
[In section 222 by the insertion in subsection (2) after "offence" of .. "and liable to a
fine not exceeding level seven or to imprisonment for a period not exceeding one year
or to both such fine and such imprisonment". - as inserted by Act 22 of 2001, with
effect from the 10th September, 2002.]
223 Persons carrying on business to keep proper books and records
(1) Every person carrying on in Zimbabwe any business which involves handling or
dealing in goods shall keep or cause to be kept within Zimbabwe-
(a) reasonable and proper records and books of account in the English
language of all his transactions; and
(b) the bills of entry, bills of lading, rail notes, invoices and all other
documents relating to any goods required to be accounted for in terms of this Act or
any other law relating to customs and excise;
and shall if required at any time within a period of six years after the date of the
importation, purchase or exportation of any goods, produce to an officer for
inspection and if necessary for attachment by him, such records, documents and
books of account including, where applicable, a printout or other reproduction of anyinformation stored in a computer or other information retrieval system.
(2) Any person who fails to comply with subsection (1) shall be guilty of an offence
and liable to a fine not exceeding level seven or to imprisonment for a period not
exceeding one year or to both such fine and such imprisonment.
[amended by Act 22/2001 with effect from the 28th December, 2001.]
224 Claims and refunds
When any amount of duty has been underpaid or erroneously refunded, the person
who should have paid such amount or to whom the refund has erroneously been made
shall pay such amount or repay the amount erroneously refunded on demand being
made by the proper officer.
225 Imposition of tariffs and amendment thereof
(1) Subject to subsection (2), the Minister may, by statutory instrument-
(a) impose tariffs of customs duties, excise duties and surtax; and
(b) amend or replace any tariff referred to in paragraph (a);
and the duties set out in any such tariff shall be charged, levied and collected
accordingly.
(2) If any statutory instrument made under subsection (1) is not confirmed by a Bill
which-
(a) passes its second reading stage in Parliament on one of the twenty-
eight days on which Parliament next sits after the statutory instrument came into
operation; and
(b) becomes law not later than six months after the date of such second
reading;
the statutory instrument shall become void as from its date of commencement, and so
much of the tariff as was imposed, amended or replaced by the statutory instrument
shall be deemed not to have been so imposed, amended or replaced, as the case may
be.
(3) When any excise duty or surtax is imposed in terms of this section and no
provision or, in the opinion of the Minister, inadequate or inappropriate provision
exists in any enactment for the collection and management thereof, the President may
make regulations for the collection and management of such duty or surtax which
shall remain in force until Parliament has made provision for the collection and
management of that duty or surtax.
(4) If a notice published in or with or as a supplement to the Gazette, including a
notice so published before the date of commencement of the Finance Act, 2000¾
[ 12th January, 2001 - Editor.]
(a) refers to the existence of a separate volume containing the customs
tariff or any part of it; and
(b) states that the volume concerned is the true statutory instrument
imposing, amending or replacing the customs tariff or any part of it, as the case may
be; and
(c) states that copies of the volume concerned can be purchased at any
Government Printer's office;
it shall be deemed that the volume concerned is the true statutory instrument as stated
in paragraph (b) and that it was published in or with or as a supplement to the Gazette
in accordance with subsection (1) of section 20 of the Interpretation Act [Chapter
1:01].
[inserted by PART I V of Act 18 of 2000 with effect from the 12th January, 2001.]
226 Rates of duty in relation to time of importation, exportation or entry
Subject to this Act-
(a) goods imported into Zimbabwe shall be liable to the rates of customs duty and surtax which are applicable to those goods at the time when they are
imported or at the time when they are entered for consumption, whichever is the later:
Provided that-
(i) except in the case of goods properly taken out of bond or in the
circumstances specified in provisos (ii) and (iii), the duty shall not be less than that
payable at the time of importation;
(ii) if, within six months after the importation of any goods or after such
longer period as the Commissioner may allow, the importer satisfies the proper
officer that the goods were eligible for entry under a conditional tariff suspension or a
conditional suspension, rebate or remission of duty, the importer shall be entitled to a
refund of any excess duty paid by him;
[amended by Act 17 of 1999 with effect from 19th January, 2001.]
(iii) goods shall be eligible for entry under a conditional tariff suspension
or a conditional suspension, rebate or remission of duty notwithstanding that the
goods were temporarily imported in terms of section one hundred and twenty-four
before the conditional tariff suspension or the conditional suspension, rebate or
remission of duty, as the case may be, became applicable to the goods;
(b) goods which have been manufactured in Zimbabwe and are liable to
excise duty or surtax, shall be liable to the rates of duty which are applicable to those
goods at the time when they are delivered from the place of manufacture for
consumption or are used or otherwise disposed of by the manufacturer.
227 Circumstances in which payment of proposed duty or increased duty may be
deferred
When a new duty is imposed or the rate of an existing duty is increased in terms of
subsection (1) of section two hundred and twenty-five, the actual payment of the new
duty or increased duty may, be deferred if the person responsible for the payment of
the duty and a surety approved by the proper officer enter into a bond providing for
the payment of the new duty or increased duty as soon as an Act has been
promulgated authorizing and imposing the same.
228 Refund of duty imposed in terms of section 225 (1)
If any duty imposed in terms of subsection (1) of section two hundred and twenty-
five is not enacted or is reduced on enactment, any person who has paid such duty
shall on application be entitled to a refund-
(a) in the case of a duty not enacted, of the amount of such duty paid by
him; and
(b) in the case of a duty reduced on enactment, of an amount equal to the
difference between the duty paid by him and that enacted.
229 Refund of new duty imposed in terms of section 225 (1)
(1) If Parliament does not enact any new duty or increase of duty imposed in terms of
subsection (1) of section two hundred and twenty-five, or enacts a lower increase of
any duty so imposed, any person who has paid such duty shall on application be
entitled to a refund-
(a) in the case of a new duty not enacted, of the amount of such duty paid
by him; and
(b) in the case of an increase of duty not enacted, of an amount equal to
the difference between the duty paid by him and the existing duty; and
(c) in the case of a lower increase of duty being enacted, of an amount
equal to the difference between the duty paid by him and the new increased duty.
(2) If Parliament-
(a) does not enact a reduction in a rate of duty made in terms of
subsection (1) of section two hundred and twenty-five; or (b) enacts a less reduction in the rate of the duty referred to in paragraph
(a) than that made in terms of subsection (1) of section two hundred and twenty-five;
or
(c) does not enact a withdrawal of duty made in terms of subsection (1) of
section two hundred and twenty-five; or
(d) enacts the duty referred to in paragraph (c) at a reduced rate;
no payment by way of duty under-collected or duty not collected shall be required
from any person in respect of goods properly entered at the reduced rate of duty or, as
the case may be, duty-free during the period when the rate of duty was reduced or, as
the case may be, the duty was withdrawn in terms of subsection (1) of section two
hundred and twenty-five.
230 Seller under contract may recover any increase and purchaser may deduct any
decrease of duty
(1) Whenever any duty is imposed or increased on any goods and such goods, in
pursuance of a contract made before the duty or increased duty became payable, are
thereafter delivered to and accepted by the purchaser, the seller of the goods may, in
the absence of agreement to the contrary, recover from the purchaser as an addition to
the contract price a sum equal to any amount paid by him by reason of the said duty
or increase.
(2) Whenever any duty is withdrawn or decreased on any goods and such goods, in
pursuance of a contract made before the withdrawal or decrease becomes effective,
are delivered thereafter, the purchaser of the goods may, in the absence of agreement
to the contrary, if the seller has in respect of those goods had the benefit of the
withdrawal or decrease, deduct from the contract price a sum equal to the said duty or
decrease.
(3) This section shall also apply to a contract for the hiring of any goods, and the
words "seller" and "purchaser" shall correspondingly be construed as including the
person from whom and the person to whom the goods are hired.
231 Fee for correction of bill of entry
For the correction of any bill of entry accepted in terms of this Act the Commissioner
may charge such accounting fee as may be prescribed.
[amended by Act 17 of 1999 with effect from 19th January, 2001.]
232 State warehouse
(1) The Commissioner may appoint any premises in Zimbabwe to be a State
warehouse into which goods may be taken and lodged until the requirements of this
Act have been satisfied.
(2) Whenever any goods are taken to and secured in a State warehouse, the proper
officer shall charge warehouse rent on such goods at such rates as may be prescribed
for such period as the goods remain therein:
Provided that the Commissioner may, having regard to the circumstances of the
detention of goods in a State warehouse-
[amended by Act 17 of 1999 with effect from 19th January, 2001.]
(a) instruct the proper officer to waive; or
(b) himself remit or refund; the whole or any part of the rent payable or,
as the case may be, paid on the goods.
(3) Any officer who has the custody of any goods may refuse delivery thereof from a
State warehouse or other place of security until he has received proof satisfactory to
him that-
(a) the person claiming the goods is lawfully entitled to such goods; and
(b) all the relative provisions of this Act have been satisfied; and
(c) the duties, removal charges, including porterage charges incurred bythe State in connection with such removal, and rent due in respect of the goods have
been paid; and
(d) carriage charges due to any carrier have been paid.
(4) The State shall in no case be liable in respect of any loss or diminution of or
accident to any goods in any State warehouse. The proper officer shall, however, give
a receipt for the goods merely for the purpose of showing that a certain number of
packages has been received into the warehouse.
(5) If an order for the removal of any goods from a State warehouse has been given
by the proper officer and the person to whom such order has been granted does not,
within such period as the proper officer may allow, comply with it, such goods may,
notwithstanding any other provisions of this Act, at the discretion of the
Commissioner, be dealt with as if they were goods in respect of which entry had not
been made in terms of section thirty-nine.
[amended by Act 17 of 1999 with effect from 19th January, 2001.]
233 Measures
All duties shall, unless otherwise specially provided, be charged, paid and received on
and according to the measures established by law in Zimbabwe, and in all cases
where duties are imposed according to any specific quantity the same shall be deemed
to apply proportionately to any greater or less quantity.
234 Goods in transit
(1) All goods in transit shall be¾
(a) entered in terms of section 40; and
(b) exported within such time as prescribed and shall not be diverted for
local consumption without written authority of the Commissioner and without the
duty due being paid and shall be subject to such provisions as may be prescribed.
(2) The owner of any goods in transit shall give sufficient security in the sum as
determined by the Commissioner for the payment of duties on such goods and
compliance with the provisions of this Act and any other law relating to the import
and export of goods. Such security shall not be released until evidence has been
produced to the satisfaction of the Commissioner that such goods have been exported.
[substituted by PART I V of Act 18 of 2000 with effect from the 12th January, 2001.]
235 Making of regulations
(1) The Minister may, make such regulations as he may deem expedient to prescribe
anything to be prescribed under the provisions of this Act, to give force or effect to
this Act or for its better administration.
(2) The Minister may, in the exercise of the powers conferred upon him by
subsection (1), provide for-
(a) the entry, before or after their arrival in Zimbabwe, of goods
dispatched to Zimbabwe by railway train, the removal of such goods from transit
sheds or customs areas in which they are held and the taking of delivery of such
goods and the charges to be paid by importers on failure to make entry of or to
remove or take delivery of such goods within prescribed periods;
(b) the regulation of the removal of wines and spirits from licensed
premises or from one part of licensed premises to another part of licensed premises:
(c) the regulation of-
(i) the storage on licensed premises of goods on which duty has been
paid;
(ii) the reprocessing on licensed premises of goods on which duty has
been paid;
(iii) the notices to be given by licensees in respect of-
A. goods acquired by them or received at their licensed premises; and B. operations to be performed on their licensed premises;
(d) the specifying or fixing of allowances such as are referred to in
subsection (4) of section sixty and the goods in respect of which those allowances
may be made and any other matter for which provision is under this Act to be made
by, in or in accordance with the provisions of regulations;
(e) . . . . . .
( f ) the forms to be used for the purposes of this Act;
(g) the keeping of records, books and other documents and the making of
returns and the giving of information by manufacturers of goods liable to excise duty
or surtax;
(h) the prescribing of standards for the purposes of this Act by reference
to the British Pharmacopoeia, the specifications of the British Standards Institute and
the like;
(i) prescribing the fees which shall be paid-
(i) in respect of each licence issued or renewed in terms of this Act;
(ii) on the clearance of goods on importation, warehousing or removal
from warehouse or exportation;
( j) the matters referred to in section one hundred and twenty;
(k) the administration and control of the export processing zones declared
in terms of the Export Processing Zones Act [Chapter 14:09];
(l) without derogation from subsection (7), giving effect to the
obligations of Zimbabwe under any international treaty or agreement relating to the
importation or exportation of goods and additionally, or alternatively, the duties
payable in respect thereof.
(3) In regulations providing for matters referred to in paragraph (e) of subsection (2)
the Minister may provide that-
(a) the board or person charged with the investigation of a complaint as to
the dumping of goods or the granting of any bounty or subsidy in respect of goods
shall have any or all of the powers, rights, privileges and duties conferred or imposed
upon a commissioner by the Commissions of Inquiry Act [Chapter 10:07], with or
without modifications; and
(b) any or all of the provisions of the Commissions of Inquiry Act
[Chapter 10:07], with or without modifications, shall apply to an inquiry held for the
purpose of investigating a complaint referred to in paragraph (a) and to persons
summoned to give evidence or giving evidence at such an inquiry.
(5) If; in regulations providing for matters referred to in paragraph (a) of subsection
(2), provision is made for the entry of goods before their arrival in Zimbabwe, the
provisions of sections forty and forty-two shall apply, mutatis mutandis, to the goods
as if they had been imported into Zimbabwe.
(3) If, in terms of regulations providing for matters referred to in paragraph (a) of
subsection (2), charges become payable by an importer, the Commissioner may
institute proceedings for the recovery of the charges in any competent court.
[amended by Act 17 of 1999 with effect from 19th January, 2001.]
(7) The Minister may make regulations to give effect to agreements entered into with
the Governments of Zambia and Malawi in relation to the Zimbabwe Railways, the
Agricultural Research Council of Central Africa, the Central African Power
Corporation and the Central African Airways Corporation and the provisions of such
regulations shall have force and effect notwithstanding anything inconsistent
therewith in this Act or any other law relating to customs and excise.
(8) Regulations made in terms of this section may provide penalties for
contraventions thereof, but no such penalty shall exceed a fine of level seven or
imprisonment for a period of six months or both such fine and such imprisonment.
[inserted by Act 22 of 2001, with effect from the 10th September, 2002.]
236 Making of orders
(1) The Minister may, by order in the Gazette-
(a) fix the hours of attendance of officers at customs aerodromes, custom
houses, customs posts, ports and warehousing ports appointed in terms of subsection
(1) of section fourteen; and
(b) prescribe the fees which shall be paid for the attendance of officers at
places referred to in paragraph (a) outside the hours of attendance referred to in that
paragraph.
(2) The Minister may, by order in the Gazette or otherwise-
(a) fix or provide for the fixing of the hours of attendance of officers at
customs posts and ports appointed in terms of subsection (2) of section fourteen,
licensed premises, bonded warehouses and other places at which the attendance of
officers is required by or under or for the purposes of the administration of this Act;
and
(b) prescribe the fees which shall be paid for the attendance of officers at
places referred to in paragraph (a) outside the hours of attendance referred to in that
paragraph.
(3) The Minister may, in the exercise of the powers conferred upon him by this
section-
(a) make different provision with respect to different places and classes of
places and different classes of officers; and
(b) require the giving of guarantees for the payment of any fees imposed
in terms of this section by persons requesting the attendance of officers outside the
prescribed hours of attendance.
237 Making of rules
The Commissioner may make rules not inconsistent with this Act or any other
enactment in respect of any matter where this Act provides that such matter is to be
dealt with in accordance with rules made by the Commissioner.
[amended by Act 17 of 1999 with effect from 19th January, 2001.]
238 Delegation of Commissioner's functions
The Commissioner may, subject to such conditions as he may impose, assign to an
officer any duties, powers and functions conferred or imposed upon him, other than
those conferred or imposed by this section and, subject to such exceptions as may be
made therein, sections one hundred and ninety-three, two hundred and two hundred
and thirty-seven.
[amended by Act 17 of 1999 with effect from 19th January, 2001.]
