Transit is a facility that allows movement of goods across international borders, that is, from one country to the other through another third country, under customs control without payment of any duties or taxes. However, the duty at stake shall be secured by a bond or 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 at which they first arrive. However, removal of goods by road vehicles in transit through Zimbabwe may be disallowed by the Commissioner General of ZIMRA, and where allowed, the following conditions must be met:
The goods shall not be removed from the road vehicle within Zimbabwe except with the written permission of a ZIMRA for the purposes of being transferred to another road vehicle for onward transmission. Transporters, especially haulage truck drivers must take note of this condition because if they offload goods in Zimbabwe knowing fully well that the goods have been cleared for transit to a destination outside Zimbabwe, they shall be guilty of an offence and charged.
If, for any reason, goods are to be 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 delivered into the custody of ZIMRA until such time they are removed for transit to the destination country.
Goods removed from a vehicle must not be tampered with and neither should they be repacked without the written permission from ZIMRA.
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 means should not be broken or tampered with unless with the permission of a ZIMRA official.
Any goods in transit through Zimbabwe should be exported within three days of the date of entry of removal or otherwise they must be delivered to ZIMRA custody within that period. Failure to do so attracts a fine.
Road vehicles conveying goods through Zimbabwe 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 to 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 Zimbabwe. 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.
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