The Customs and Excise (Surtax Tariff) Notice, 2012, published in Statutory Instrument (SI) 12 of 2012 has been repealed with effect from 22nd June 2012 and replaced by the Customs and Excise (Surtax Tariff) Notice, 2012 published in SI 112 of 2012.
This, therefore, means that Surtax of 25 percent ad valorem shall be charged when goods listed below are imported into Zimbabwe and are cleared under normal Customs Tariff.
Please note that double cab motor vehicles were removed from the Surtax list with effect from 7th February 2012. However, second–hand light passenger motor vehicles of heading 87.03 which are more than five years old from the date of original manufacture still attract Surtax.
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0207.1100 |
Fresh or chilled whole chickens |
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0207.1200 |
Frozen whole chickens |
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0207.1300 |
Fresh or chilled cuts and offal of chickens |
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0207.1490 |
Frozen cuts and offal |
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0403.1000 |
Yoghurt |
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0406.3000 |
Processed cheese, not grated or powdered |
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0406.9000 |
Cheese,n.e.s. (not elsewhere specified) |
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0407.2100 |
Other fresh eggs of fowls of the species Gallus Domesticus |
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0407.2900 |
Other birds’ eggs, in shell, fresh, preserved or cooked |
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0407.9000 |
Other birds’ eggs, in shell, preserved or cooked
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0701.9000 |
Other potatoes, fresh or chilled |
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0702.0000 |
Tomatoes fresh or chilled |
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0703.1000 |
Onions and shallots, fresh or chilled |
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0706.1000 |
Carrots and turnips, fresh or chilled |
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0710.9000 |
Mixtures of vegetables, frozen |
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0711.9000 |
Other vegetables; mixtures of vegetables but not fit for immediate consumption |
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0712.2000 |
Dried onions, but not further prepared |
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0713.1090 |
Other peas excluding garden and marple peas, shelled |
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0713.2090 |
Other dried chickpeas, shelled or split |
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0713.3190 |
Other beans, dried, shelled |
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0713.5090 |
Other broad beans, horse beans n.e.s. |
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0803.1000 |
Plantains fresh or chilled |
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0803.9000 |
Bananas, fresh or chilled |
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0808.1000 |
Apples, fresh |
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1601.0000 |
Sausages and similar products; food preparations based on these products |
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1901.9090 |
Other food preparations of flour nes (excluding other food preparations of flour, meal, starch or malt extract for dietetic of culinary purposes; and other food preparations of flour, meal, starch or malt extract of a kind used as infant food) |
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1904.3000 |
Bulgur wheat |
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1905.3100 |
Sweet biscuits |
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1905.9090 |
Other bread, cakes, biscuits, etc, nes; communion wafers, rice paper, etc |
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2005.2000 |
Potatoes, preserved other than by vinegar or acetic acid, not frozen |
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2005.4000 |
Peas, preserved other than by vinegar or acetic acid, not frozen |
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2005.5100 |
Shelled beans, preserved other than by vinegar, etc, not frozen |
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2005.5900 |
Beans, unshelled, preserved other than by vinegar, etc, not frozen |
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2007.1000 |
Jams, fruit jellies, marmalades, etc, homogenised |
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2007.9100 |
Jams, fruit jellies, marmalades, etc, of citrus fruit |
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2007.9900 |
Other jams, fruit jellies, marmalades, etc, being cooked preparations |
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2103.2000 |
Tomato ketchup and other tomato sauces |
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2104.1000 |
Soups and broths and preparations therefore |
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2104.2000 |
Homogenised composite food preparations |
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2105.0000 |
Ice cream and other edible ice whether or not containing cocoa |
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2202.9000 |
Other non-alcoholic beverages, n.e.s. |
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2203.0091 |
Beer made from malt (excluding opaque beer) |
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2203.0099 |
Other clear beer made from malt nes |
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2401.1010 |
Flue-cured tobacco, of the virginia type, not stemmed/stripped |
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2401.2010 |
Flue-cured tobacco of the virginia type, partly or wholly stemmed/stripped |
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2401.2020 |
Burley tobacco, partly or wholly stemmed/stripped |
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2401.2090 |
Other tobacco, partly or wholly stemmed/stripped |
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3401.1900 |
Soap and organic surface-active products in bars, etc, n.e.s. |
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3405.4000 |
Scouring pastes and powders and other scouring preparations |
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3405.9000 |
Other polishes, creams and similar preparations, n.e.s. |
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3406.0000 |
Candles, tapers and the like |
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6305.3200 |
Flexible intermediate bulk containers, of man-made textile materials |
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6401.9200 |
Footwear covering the ankle but not covering the knee |
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8418.1000 |
Combined refrigerators-freezers, with separate external doors |
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8418.2100 |
Compression-type household refrigerators |
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8418.2900 |
Household refrigerators, n.e.s. |
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8418.3000 |
Freezers of the chest type, capacity =< 800litres |
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8418.4000 |
Freezers of the upright type, capacity =< 900litres |
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8418.5000 |
Other refrigerating/freezing chests, cabinets and similar refrigeration furniture n.e.s. |
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8516.6000 |
Other ovens, cookers, cooking plates, boiling rings, grillers and roasters n.e.s.
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Key: n.e.s. – not elsewhere specified