Zimpapers Logo

Transit is a facility that allows movement of goods across international borders, under Customs control. That is movement of goods from one country to another,through the borders of another. This happens without payment of any duties or taxes. However, the duty at stake shall be secured by a bond, a guarantee or a cash deposit, in the case of individuals.

Commercial clearance of goods in transit through Zimbabwe shall be handled by a ZIMRA registered and bonded clearing agent who has a Removal in Transit Bond. This bond must be guaranteed by a commercial bank or insurance company.

All commercial goods transported through Zimbabwe must be entered on a Bill of Entry Form 21 at the port of first entry. However, removal of goods transiting through Zimbabwe by road transport may be disallowed by the Commissioner-General of the Zimbabwe Revenue Authority (ZIMRA).

Where allowed, the following conditions must be met:

The goods shall not be removed from the vehicle while it is still in Zimbabwe except with a written permission by a ZIMRA officer for the purposes of transferring the goods to another vehicle for onward transmission. Transporters, especially haulage truck drivers must take serious note of this condition because if they offload goods in Zimbabwe knowing fully well that the goods had been cleared for transit to a destination outside Zimbabwe, they shall be guilty of an offence and charged.

If, for any reason, goods are removed from a vehicle, for example in the case of a fire or accident, the goods shall be transferred to another vehicle for onward transmission or placed in a Transit Shed as directed by ZIMRA authorities or put into the custody of ZIMRA until such time when they are removed for transit to the destination country.

Goods removed from a vehicle must neither be tampered with nor be repacked without the written permission of a ZIMRA officer.

Containers, trailers, and box trailers for private vehicles or buses conveying goods through Zimbabwe should not be opened while in Zimbabwe and any seals which are found or placed on such conveyance vehicles should not be broken or tampered with unless with the permission of a ZIMRA officer.

Any goods transiting through Zimbabwe should be exported within three days of the date of entry of removal. Otherwise, they must be delivered to ZIMRA custody within that period. Failure to do so attracts a fine.

Vehicles conveying goods through Zimbabwe via road may be required to use routes specified by the Commissioner-General of ZIMRA.

Please note that any transporter or owner of the goods who contravenes the above provisions will be liable to a fine and the goods may be liable for seizure. Shippers, forwarders and clearing agents must ensure that the removal and transit documentation is acquitted once the goods have been confirmed to have been exported from Zim- babwe.

False acquittals are illegal and those caught will be charged and fined under the Customs and Excise Act and may have their bonds cancelled.

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.

• To contact ZIMRA: Visit our website: www. zimra.co.zw,Follow us on Twitter: @Zimra_11, Like us on Facebook: www.facebook.com/ZIMRA.11, Send us an e-mail: [email protected], Call us (Head Office): 04 –758891/5; 790813; 790814; 781345; 751624; 752731;