Preferential rates of duty are applicable to a wide range of goods originating in specified countries.  This is done in terms of trade and customs agreements and/or by suspensions of duty which apply to certain goods originating in these countries.

Section 25 of the Customs and Excise (General) Regulations Statutory Instrument 154 of 2001 requires importers to obtain certificates of origin completed and signed by their suppliers or the manufacturers of the goods concerned and produce them in support of any reduced rates of duty that are being claimed in respect of imported goods because of their origin.  Some of the prescribed certificates are listed in the First Schedule Part II to the General Regulations.

The following documentary evidence of origin is generally required as the basis of the claim preference:

  • Certificate of origin signed by the exporter or manufacturer of the goods and duly authenticated by the relevant authority in the country of export

Available trade agreements are:

Please be guided that the importer of the goods is responsible for ensuring the originating status of the goods for which they are claiming preferential treatment.

The Importer is also mandated to maintain and present supporting documents when required to prove the originating status of the goods.

For goods to be exported from Zimbabwe, the exporter and the goods should be registered with ZIMRA under the relevant trade agreement.

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