The Customs and Excise Act [Chapter 23.02] empowers the Zimbabwe Revenue Authority (ZIMRA) to conduct post-clearance verifications on imported goods anywhere in Zimbabwe. These verifications are carried out in order to check whether the goods were properly declared and that correct duties were paid at the time of importation.
Post-clearance verifications include checking accuracy and authenticity of declarations through the examination of the relevant books, records, business systems and commercial data held by persons concerned. When conducting post-clearance verifications, ZIMRA officers with identity cards, may, without prior notice at any time, enter any office or business premises for purposes of making searches, examination and inquiry on goods imported. Post-clearance checks can also be in the form of roadblocks and patrols.
During post-clearance verification, any person who is found in possession or control of imported goods which are liable to Customs Duty, or any person who offers for sale any imported goods is responsible for producing the proof that the goods were properly cleared and that Customs Duty was paid for them at the time of importation. Failure to produce the required proof will result in the person being held responsible for the duty, including fines and interest due and payable on the imported goods.
Furthermore, ZIMRA officers may take such documents, records or any information necessary for the purpose of further investigations and verification. It is mandatory for every person conducting business in Zimbabwe which involves handling or dealing in imported goods to keep proper records and books of accounts for all transactions.
The law stipulates that such records of transactions shall be maintained in the English language and for a period of six years from the date the transactions took place. Moreover, the records shall be kept in their original form or in any other form that is authorised by the Commissioner General of ZIMRA.
Records kept in a computer can be printed when the Commissioner General requires them for post-clearance verification purposes. It is an offence for any person to fail to keep records as is required and the offence attracts a fine or imprisonment (or both) as provided for in the Customs and Excise Act.
Clients under post-clearance verification are encouraged to cooperate with ZIMRA officials, to divulge correct and all information as requested to enable quick finalisation of verification in the interest of time to both parties.
Please note that goods discovered during post-clearance verifications to have not been properly cleared into the country – and where Customs Duty was not accounted for at the time of importation – are liable to seizure in terms of the Customs and Excise Act.
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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