Zimbabwe Revenue Authority

List of banks with ZIMRA Single account facility

Domestic Taxes Contact Persons

Region	Name Of Manager/ Supervisor	Telephone	Nationwide Contact Centre details
Large Clients Office (LCO)	R. Tarinda	263712 624 292	This email address is being protected from spambots. You need JavaScript enabled to view it.
	K. Furayi	263712 617 643	This email address is being protected from spambots. You need JavaScript enabled to view it./
	M. Muzawazi	263772 277 672	Toll free 585/
	M. Mwenje	263772 413 777	Whatsapp +263782729862

Harare Medium Clients Office(MCO)	M. Chakeredza	263712 618 861
	B Lembacharu	263772 126 940
	E. Maningi	263782 799 782
	P. Matina	263712 624 268
	P. Huchu	263712 624 258
	E. Chitungo	263772 126 947
	M. Nengeze	263712 624 277
Small Clients Office (SCO)
	E Ncube	263712 624 244
	F. Dondo	263715 862 309
	E. Gweme	263772 168 659
	L. Chatikobo	263772 168 656
	J. Makumba	263719 529 804

	Satellites Stations
	Satellite Offices Manager: Mrs R. Sandada	263712 424 728
	Bindura: T.Chandavengerwa	263772 185 890
	Chinhoyi: P.Moyo	263772 185 897
	Kariba: J. Mandinyenya	263773 104021
	Marondera: C. Murauro	263712 617 706
Region 2
	Mhlahlandlela: N. Gumbo	263772 601 197
	Beitbridge/Gwanda: E. Bahadze	263712 922 735
	Hwange/Vic Falls: T.D. Jawa	263772 403 643
	Technical Support: I. Tawonezvi	263772 297 621
Region 3
	Manicaland: V. Chahwanda	263772 413 793
	Masvingo: I. Musekwa	263772 126 944
	A Rusere	263712 618 601
	Midlands: G Chisi	263772 287 142
	R. Ntuli	263772 413 769

Rules for Classification of Goods

GENERAL RULES FOR THE INTERPRETATION OF THE HARMONIZED SYSTEM.

CLASSIFICATION OF GOODS IN THE NOMENCLATURE SHALL BE GOVERNED BY THE FOLLOWING PRINCIPLES:

RULE 1

The titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions:

RULE 2

(a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.

(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material of substance shall be according to the principles of Rule 3.

RULE 3

When by application of Rule 2 (b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives their essential character, insofar as this criterion is applicable.

(c) When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

RULE 4

Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin.

RULE 5

In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein:

(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended,shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;

(b) Subject to the provisions of Rule 5 (a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

RULE 6

For legal purposes, the classification of goods in the sub-headings of a heading shall be determined according to the terms of those sub-headings and any related sub-heading notes and, mutatis mutandis, to the above Rules, on the understanding that only sub-headings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.

Exchange of Information (EOI)

Suspension of Duty on Immigrant’s Vehicle

Who qualifies for the suspension of duty?

The suspension is granted to individuals (including their spouses and children) who has previously resided or has been employed in Zimbabwe and is returning to Zimbabwe after having resided outside Zimbabwe for a period of not less than two years.

What does the suspension of duty mean?

The qualifying vehicles will be imported into the country duty free but VAT will be charged. Only vehicles with values not more than $40 000.00 will pay VAT and those with values more than US$40 000.00 will pay duty on the excess amount.

Type of vehicles that can be imported under the suspension of duty?

An immigrant can import one vehicle for personal use and not for commercial purposes. The qualifying vehicles are listed in the Statutory Instrument 10 of 2022.

Please Note: No person under the age of 16 is allowed to import a vehicle under the suspension.

What conditions should be met at the time of importation

The vehicle should have been owned by the immigrant six months prior to the time of his/her arrival
The vehicle must also be in physical existence and fully paid for by the immigrant before the time of arrival.
The value of the vehicle must not exceed US$40 000.00

What is time of arrival?

1. For an immigrant who has previously resided or has been employed in Zimbabwe and who:-

i) has been on a course of study, is the first occasion on which the immigrant returns to Zimbabwe after successfully completing such course of study; or

ii) has been on contract of employment, is the first occasion on which the immigrant returns to Zimbabwe after the expiry of such contract; or

iii) has been on an extended absence for any other reason, is the first occasion on which the immigrant returns to Zimbabwe:

2. For a former resident who enters Zimbabwe as a visitor and does not depart from Zimbabwe shall be deemed to be the first occasion on which the immigrant imports the vehicle within three months from the grant of the permanent returning resident status.

What documents does one need to submit to be considered for the immigrant`s suspension?

Proof of employment or residence permit
Proof that one has completed studies for a person who has been pursuing studies
Proof that one has terminated contract of employment for a person who has been on a contract of employment
Proof of absence from Zimbabwe for a person who has been on an extended absence from Zimbabwe
A declaration on prescribed form stating that the effects and other goods were owned by the immigrant at the time of arrival and at their time of importation
A declaration stating that a suspension has not been granted to him/her in respect of a motor vehicle during the previous four years
A declaration that the vehicle is intended for the immigrant’s own use in Zimbabwe and will not be used for trade or commercial purposes
A written undertaking that the vehicle will not be sold or disposed of in any manner and that the immigrant shall not leave Zimbabwe for a period of more than six months within 24 months of arrival
A written undertaking to pay such duty as may become due if one decides to sell or dispose of in any manner or if he/she decides to leave Zimbabwe for a period of more than six months within 24 months of clearance
A written undertaking to notify the Commissioner General of ZIMRA of any change in residential address within 14 days of the change of address
Satisfactory evidence relating to the acquisition, ownership or purchase of the goods

Conditions on vehicle cleared under Immigrants’ Suspension?

The immigrant shall not sell or dispose of in any manner or display for sale the vehicle in respect of which such suspension was granted within 24 months after the date of being granted such rebate unless:-

(a) written permission is granted by the Commissioner General of ZIMRA and

(b) the duty which would have been payable at the time of granting the suspension is paid

2. Any immigrant to whom a suspension of duty has been granted shall for a period of two years after the granting of the suspension—

(a) notify the Commissioner of any change of their residential address within fourteen days of the date of such change; and

(b) report to the nearest Customs office once every twelve months during the period of the suspension, failure of which the full duty waived at the time of importation shall become due and payable.

3. An immigrant who has been granted a suspension of duty who emigrates or departs from Zimbabwe for a period of more than six (6) months within 24 months from the date the suspension was granted shall remove the goods from Zimbabwe on his departure, unless: -

(a) prior written permission is granted by the Commissioner General of ZIMRA to leave the effects in Zimbabwe

(b) the duty which would have been payable at the time of granting the suspension is paid

NB: Any violation of any of the above conditions makes the goods liable to seizure. Misuse or attempts to misuse the provision on suspension is an offence in terms of section 174 and 184(g) of the Customs and Excise Act [Chapter 23:02] and can result in prosecution or penalties or seizure of the goods.

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