Customs clearing procedures in Zimbabwe are managed by the Zimbabwe Revenue Authority (ZIMRA). The process of customs clearance involves a number of steps, including documentation, inspection, and payment of duties and taxes.

To clear commercial importations, an importer should have a Business Partner Number which is activated for Customs purposes. Importers are encouraged to engage the services of professional clearing agents because of the complexities of the valuation system and the Harmonised System of classification of goods.

The following documents are required when clearing commercial importations:

1. Bill of Entry (Form 21).
2. Suppliers’ invoices and packing lists.
3. Export or Transit Bill of Entry from the country of export (where applicable).
4. Value Declaration Forms.
5. Consignment notes, for instance Rail Advice Notes or Air Way Bill (AWB) or Bill of Lading.
6. Freight statements.
7. Cargo manifests.
8. Insurance Statement.
9. Certificates of Origin where preference is claimed.
10. Port charges invoices (where applicable).
11. Original Permits, Licences (for controlled goods – SPS / goods not on OGIL).
12. Duty Free Certificates (for government importations).
13. Rebate Letters (for goods imported under rebate of duty).
14. Value Rulings (for importers issued with advance Value Rulings).
15. Agent / Importer’s Worksheet.
16. Copy of Tax Clearance Certificate (ITF 263) should also be attached.

Duty is calculated on the basis of Cost, Insurance and Freight (CIF) value of the imported goods up to the point of entry into Zimbabwe. Insurance and Freight inside Zimbabwe is excluded from the Value for Duty Purposes (VDP). The CIF value of the imported goods is an aggregate of the cost of goods, insurance, freight and any other charges incurred outside Zimbabwe. A Bill of Entry (Form 21) is lodged through the ASYCUDA World system. This is an internet-based system where clearing agents and registered companies submit their clearance documents electronically. All the supporting documents should be scanned and submitted as attachments online (in ASYCUDA) together with the bill of entry