This article provides information on goods imported by post. If goods are received from outside the country as mail (postal) articles – carried by ZIMPOST, the addressee is regarded as the importer of those parcels.
All imported goods including postal articles are subject to assessment for duty and other taxes and charges that may be applicable and the importer (owner) is liable unless there is an exemption or concession that applies.

The goods are also assessed for community protection risks, permit and approval requirements. Payment of duty on postal importations is done at ZIMPOST Post Offices where the parcels are held pending delivery.

Clearance procedure for goods send as gifts
If goods received are an unsolicited gift sent by someone from outside the country, a duty free concession known as the gift rebate of US$75 is granted. What it means is that, if the total Value for Duty Purposes (VDP) does not exceed US$75, one will not be required to pay any duty. If the value exceeds US$75, the importer will be required to pay duty on the excess amount.

The Value for Duty Purposes consists of the cost of the items, the postage, insurance and packing (where applicable). Where you are unable to provide evidence of the value of the goods, the Customs legislation provides other ways of determining value.

If a parcel (one consignment) contains goods or other packages that were imported for other people (such as friends or relatives) and the parcel has a Value for Duty Purposes exceeding US$75, the gift rebate will only apply to the consignment as a whole and not to the individual parcels contained therein. It is important to note that the gift rebate is granted to an individual or family only once in thirty (30) days.

Clearance procedure for purchased goods
If an importer sends themselves goods by postf or personal use while outside the country, there is no duty free concession extended to them and the importer will be required to pay the full duty applicable.

Calculation of duty
Goods which are not for sale or for commercial or industrial purposes, imported by private individuals will be assessed for duty using flat rates.
However, should the importer prefer the use of tariff rates, he/she may request such application, prior to payment of duty, and the parcel may be returned to ZIMRA by the Post Office authorities for re-assessment.

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