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What are commercial importations?


  • Goods imported for commercial purposes

  • Goods imported by organisations

Documentation required when clearing commercial importations


  • Bill of Entry (Form 21)

  • Suppliers' invoices

  • Export or Transit Bill of Entry from the country of export (where applicable)

  • Bill of Lading (where applicable)

  • Value Declaration Forms

  • Rail Advice Note

  • Port Charges Invoices (where applicable)

  • Agent / Importer’s Worksheet

  • Original Permits, Licences, Duty Free Certificates, Rebate Letters, Value Rulings (where applicable)

Calculation Of Duty


  • Duty is calculated on the basis of Cost, Insurance and Freight (CIF) value of the imported goods.

  • The CIF value of the imported goods is an aggregate of the cost of goods, insurance, freight and any other charges incurred outsider Zimbabwe.


NB: Proof of all these charges must be produced.

Clearance Procedure


Clearance is done by registered clearing agents in the following manner:


  • A Bill of Entry (Form 21) is registered with Burco or on DTI for those agents with the facility.

  • Two sets of documents must be submitted and clearly marked "ZIMRA Copies" and "Importer's" or "Exporter's - Copies".

  • All supporting documents must be attached.

  • A clearance fee (prescribed amount) is paid to Zimra (the current minimum is UD$10.00 for a one line entry.

  • The documents should then be submitted through the Cash Office together with the payment of duty due.

  • Payments of duty may be done in the following manner:

  • Cash deposits - ZIMRA Accounts

  • Cash payments at the Cash Office

  • RTGs processed through the banks


Documents are processed, assessed and if correct a Release Order is issued authorising the collection of goods from the carrier or detention. If there is need to inspect the goods, an Examination Order is issued and an inspection carried out to verify the quantities, classification, origin, values or any aspect that needs clarification.

Temporary Importations

These can be cleared as follows:


  • By payment of a temporary deposit which is refundable on export.

  • By an ATIP (Application for Temporary Importation Privileges) which is guaranteed by a bank or insurance.

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