Computers and other selected Information and Communication Technology (ICT) equipment can be imported Customs Duty free. Customs Duty on the importation of products listed in the table below was removed in order to promote the development of the Information and Communication Technology Sector.

 

DESCRIPTION

TARIFF

CODE

CUSTOMS

DUTY

VAT

Computer (desktop)

8471 50.00

free

14.5%

Laptop/palm top/I-pad

8471 30.00

free

14.5%

Scanner

8471.60.90

free

14.5%

Printer

8443.32.00

free

14.5%

Braille computers

8471 60.10

free

14.5%

Computer parts and accessories

8473 3000

free

14.5%

Cordless handset

8517 1100

free

14.5%

Base stations/ boosters

8517 6100

free

14.5%

Radar apparatus

8526 1000

free

14.5%

Aircraft communication or navigation apparatus

8525;8526 and 8527

free

14.5%

 

 

How to clear the goods

ICT goods imported for Commercial purposes should be cleared on a Bill of Entry Form 21 through a registered clearing agent. Where the value of a commercial consignment is less than US$1,000 (one thousand United States Dollars) the goods can be cleared on Form 49 and the services of a clearing agent is not mandatory.

Goods imported by private individuals (private imports) attract Duty at a flat rate of 40 per cent, except in situations where one elects to use the appropriate Harmonized System (HS) tariff prior to clearance. Private imports may be cleared on Form 49 without the use of a clearing agent even if the value is above USD 1000.00. (NB: there are instances where goods could be deemed commercial by ZIMRA)

Which documents are needed for Customs Clearance?

  • Supplier Invoice with full details of importer, full description and value of goods.
  • Consignment note/freight statement (where applicable)
  • Export documents from the country of export (where applicable)
  • Permits/licenses (where applicable) e.g. POTRAZ license.
  • Any other relevant documents that may be requested by the Zimbabwe Revenue Authority (ZIMRA)

Please Note:

  • The above list is not exhaustive. Customs Duty rates for other products not listed can be obtained upon request from your nearest ZIMRA office, or can be obtained from the ZIMRA website.
  • Goods have to be properly declared and entered for clearance at the time of entry.
  • VAT is payable at 14.5%
  • Presumptive tax is payable at 10% where necessary.

 

COVID 19 is real. Always remember to sanitise, wash your hands with water and soap. Stay safe.

 

 

 

My Taxes, My Duties: Building my Zimbabwe!!

 

Disclaimer

This article was compiled by the Zimbabwe Revenue Authority for information purposes only. ZIMRA shall not accept responsibility for loss or damage arising from use of material in this article and no liability will attach to the Zimbabwe Revenue Authority.