trader manual

8/12/2019 Trader Manual

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Zimbabwe Revenue Authority

Asycuda++ Trade Manual 2005 (version 1)

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ASYCUDA++ Trade Manual

Introduction

Goods that are imported into or exported from Zimbabwe must be declared toCustoms.With the exception of some goods carried as passenger's baggage, goods of a valuenot exceeding a prescribed amount and certain other categories of private ordiplomatic importations the standard form of declaration is made on Form 21-Zimbabwe Revenue Authority Bill of Entry. The legal provisions enactingthe use of this form are contained in Part 2 and First Schedule, Part II of the Customsand Excise (General) Regulations, 2001.

The new ASYCUDA++system has been introduced in Zimbabwe with the objectiveof streamlining the operation of Customs entry processing. This should result both inmore efficient revenue collection and a reduced administrative burden on the trading

community. Streamlined processing of entries should also result in reduced clearancetimes.

At all our computerised ports, the full advanced computer system is already running.Arrangements will be made to notify traders within a locality when computerisation isimplemented our non computerised ports.

The Asycuda ++ features that you will observe can be summarised as follows:

The introduction of Direct Trader Input which will give the trade more controlover this important area resulting in a reduction in clearance times due to theelimination of validation failures and resultant forms C30 resolution. Traders

using remote DTI will be able to obtain information directly from the customscomputer relating to their business with customs.

A simplified Form 21 is printed in black and white resulting in substantial costsavings.

The need to have staff attending all day at the customs office will be removed.Presentation of payment with the entry submission will avoid the need to wait forassessment notices and lengthy queues at the cashiers.

The use of the new Customs Release Order will provide extra security to bothcustoms and the trade. This computer-generated document will be the evidencethat goods have been cleared from customs control.

In introducing these changes zimra has the interests of legitimate traders in mind atall times.


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Officers have been trained on the new procedures prior to their introduction .Theasycuda system will have long-term benefits to all stakeholders.

1.0 Direct Trader Input (DTI).

1.1 What is DTI?

Direct Trader Input is the term used in situations where the Agent or importer isresponsible for the input of the Customs entry to the customs system. This may be byconnection to the Customs system directly or by use of an electronic message. Theuse of DTI is widespread in the Customs world. It is the normal mechanism by whichmost entries are received in all developed countries. It removes from Customs what is

basically a clerical task and places the responsibility where it properly belongs, withthe trade. It is a perfect example of a trade facilitation measure that benefits bothZimra and the trade.

1.2 Benefits

The reasons that DTI has been so widely introduced are two fold.

First from the Zimbabwe Revenue Authoritys (ZIMRA) perspective, it resultsin the reduction of the cost to ZIMRA sections of processing entries. This costsaving is not only in respect of the direct staff costs for data input personneland the associated management costs but also the reduced requirement forcomputer hardware, consumables and office space.

Further savings are made by the removal of the need to deal with datacorrection actions on entries that fail data capture controls. These savingsenable targeted improvements in other more important areas of interest toZIMRA. The result of these increased resources in these key areas inevitablyresults in an increased detection rate for irregularities.

From the trade perspective, the ability of the trader to ensure that his entry hasbeen accepted and validated by ZIMRA should mean a reduction in clearancetimes and the elimination of the administration of validity error resolution withZIMRA. They have control of an area where delays can otherwise occur. It alsoenables them to have up to date information on their entries and accounts on line.Since information will be on line, there will not be any F45s arising from wrongrates of duty and exchange rates.

1.3 DTI in ASYCUDA++

ASYCUDA++ is designed specifically with DTI at its core. Security is controlledcompletely by the system. The traders do not have direct access to the ZIMRAsystem.They communicate through a specifically designed program, MODBRK, by the use

of electronic messages.


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These messages are pre-programmed and so cannot be altered by the trader inanyway. This means in simple terms that only messages requesting acceptance ofentries or requests for list of entries or account balances will be accepted and actioned

by the system. No other requests will be accepted by the ZIMRA system. Themessages are encrypted and so cannot be intercepted by a third party. The systemrecognises the individual agent or importer by his name and password. The systemlimits an individual agent or importer to submitting only their own entries and also toobtaining information regarding their own business with ZIMRA. This ensurescommercial confidentiality.

1.4 DTI options

There are two options available under ASYCUDA++ for using DTI in Zimbabwe.Both methods can be used.

1.4.1 Remote DTI

Under this method the approved DTI declarant, using information provided by theimporter or exporter prepares the customs declaration at their own premises using aPC. This may be stand alone or part of an in-house network, with a communicationlink to the ASYCUDA Customs Server. In this context the declarants PC is known asa client machine and receives messages from and transmits messages to theASYCUDA Customs Server.

The declaration information is input by the declarant and is subjected to interactivevalidation checks. When the full declaration information has been input a facilityexists for it to be checked against control data previously downloaded to the clientmachine from the customs server.

Any errors detected during the input phase or the local check must be rectified before

the next stage is initiated. In the event that any of the errors identified by the checkingprocess cannot be immediately rectified the declaration data may be stored locally onthe client machine or on the Customs server under a unique identity for retrieval at alater time.

If the local check is completed without errors the declaration data is then passed to thecustoms server with a request for registration.

The declaration input data is then automatically checked against control data held inthe customs server and if satisfactory will be allocated a Registration number.

The Registration response from the customs server will also provide the printout ofthe Form 21.

The computer generated Form 21 is to be signed by the declarant and, together withthe necessary supporting documents, delivered without delay to the appropriatecustoms office.Dependent on the nature of the telecommunications infrastructure available, DTIdeclarants may be able to log-in to any customs server irrespective of their geographiclocation but the Form 21, and the payment of any revenue due, must be presented tothe customs office identified on the Form 21.


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1.4.2 Bureau Input

The procedure for the Input of declaration data using the Bureau facility is verysimilar to that described above. A special area for the Bureau is defined in the publicarea at the individual ZIMRA offices. Within the Bureau Office ASYCUDA clientcomputers with an associated printer are located.

This equipment will be supplied and manned by the Bureau Operator. Declarationdata may be input via the keyboard or from diskettes. In either case the computergenerated Form 21 must be signed by the declarant and, with the appropriatesupporting documentation, delivered immediately to the ZIMRA Entry ReceptionOffice/ Cash Office.

This option allows smaller declarants who do not have their own computers to useDTI. The bureau is connected directly to the Customs network.

2.0 The F21 Declaration Form

The new Form 21 is specifically designed to facilitate input of the information itcontains to the Asycuda computer system. Although much of the information is nowrequired in coded form the design also caters for the use of the form in a solelymanual environment.

The lodgement at a ZIMRA Office of a declaration signed by the declarant or his/herrepresentative shall indicate that the person concerned is declaring the goods inquestion for the Customs Procedure applied for and, without prejudice to the possibleapplication of any penal provisions, shall be equivalent to the engagement ofresponsibility in respect of:

-the accuracy of the information given in the declaration,-the authenticity of the documents attached, and-the observance of the obligations inherent in the entry of the goods inquestion under the Customs Regime / Procedure concerned.

The form contains, inter-alia, a brief pre-printed declaration as to the accuracy of theinformation it contains. For computerised ports, a computer-generated printout is thelegal document. The action of signing the document, writing your nationalidentification number and presenting it to ZIMRA indicates full acceptance of allresponsibilities.

Manual Environment

The form may be completed in manuscript using block capitals in blue or black ink orballpoint pen but must be legible and indelible. The form may also be completed bytypewriter or computer printer. There must be no erasures or overwriting on theforms. Any alterations should be made by crossing out the incorrect detail andinserting those required at the side or above the original.Any alterations made this way must be initialled. An authorised registered agent

before presentation to ZIMRA must sign the form.


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In instances where the form is considered illegible ZIMRA may require a freshdeclaration to be completed.

Computerised EnvironmentThe declaration information is input by the declarant using DTI and is subjected tointeractive validation checks. When the full declaration information has been input

and there are no validation errors (C30 errors), the entry is registered by the CustomsServer.

A computer-generated printout is produced and it is the legal document, which mustbe signed, dated and the necessary supporting documents attached for delivery toZIMRA without delay.

The fields in a computer-generated printout are exactly the same as those on the newF21.

Code 777 will automatically appear on the duty rate column if ever there is acombination duty rate eg. 60% + $100.00/kg or if the duty rate is not ad valoremeg.$650/kg.

The basic F21 contains three distinct sections, viz:

- heading information which is common to the entire consignment and isidentifiable by a sequential number identifier within each box from 1 to30,

- one set of item information which provides details pertaining to aparticular commodity or procedure code. Each box containing iteminformation is identified from box '31' to '46'.

Individual item information elements are identifiable by a combination ofthe item consecutive number and the item numeric identifier, eg l:37

represents item number 1 box '37', (the commodity code box in item 1);similarly, 5:36 represents item number 5 box '36', (the preference code

box in item 5), etc. and lastly

- the summary total of duties and taxes for item 1 and declaration areaidentifiable by a numeric identifier between 47 and 51.

The basic form provides for goods of one tariff description or customs procedure to bedeclared.

A continuation sheet (Form No. F21 continuation page) must be used where thenumber of tariff descriptions or acceptable procedure codes exceeds one. This form

provides for a further three sets of tariff descriptions or procedure codes to bedeclared but the maximum number of items to any one declaration is 999.

Item information boxes on the continuation forms bear the same identification systemas used on the basic form.


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2.1 Private prints of the new form

The Commissioner General may authorise the private printing of the new form.Private prints of the form must correspond precisely as to size, layout and all

particulars thereon with the officially printed copies. Further information on this

aspect is available from:

The Commissioner GeneralBox 4360Harare.Tel: 263 4 752731/790811Fax: 263 4 773161E-mail: [email protected]

ZIMRA reserve the right to reject at presentation any forms, which do not complywith these requirements.

2.2 Documents to accompany declarations, assembly of the declaration set:

2.2.1 Supporting documents

ZIMRA will retain a full set of the commercial documents normally accompanying adeclaration; these documents include commercial invoices, transport documents suchas AWBs, rail advice notes and Bills of Lading, documents supporting a claim to

preferential or reduced rates of duty and / or worksheets. Importers, exporters ordeclarants who wish to retain a set of similar documents for their own or otherorganisations use must ensure that a duplicate set is available at the time of first

presentation of the declaration and these will be returned when ZIMRA processing ofthe declaration has been completed.

The number of copies of the declaration form to be submitted to ZIMRA varies as tothe customs procedure(s) being used and whether or not the document will be

processed using the computerised system.

2.3 Amendments to declaration information

A form 45 is used to advise declarants of errors on entries. This form (Form 45) "Billof Entry Query Notification / Request to Amend" comprises four parts. Parts A and Dare for official use only, Parts B and C are for completion by declarants as necessary.

The form (Part A) is prepared in duplicate by ZIMRA when an error is detected onan entry .The original copy is forwarded to the declarant and is to be completed atPart B as appropriate and then returned to ZIMRA at the place where the entry wasfirst presented. Dependant upon the scope and/or magnitude of the error ZIMRAmay require the preparation and lodgement of a "substitute entry" to replace theoriginal. ZIMRA may also require an explanation as to the reason for any error inwhich case the requirement will be stated in Part B. In such instances Part C on thereverse of the form must be completed with the declarant's explanation for the error.


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ZIMRA may also call for payment of a deposit pending fulfilment of Section 44 ofthe Customs and Excise Act.

Any additional supporting documents requested by ZIMRA must accompany theoriginal copy of the query advice upon its return to zimra.

The declaration contained in Part B of the form must be signed by the personresponding to the customs query and must be the importer/exporter or his/her dulyappointed agent. In signing this declaration the same conditions and responsibilities

pertaining to the signing of the declaration on the relevant Form 21 apply.

3.0 Customs Assigned Numbers (CAN's)

All commercial importers, exporters and their appointed agents must be in possessionof a Customs Assigned Number at the time of making a declaration to ZIMRA. TheCAN is the means by which the ZIMRA computer system recognises tradersregistered with ZIMRA.

Arrangements exist whereby any importer, exporter or agent who is not already inpossession of CAN may apply for registration. Application forms are available at alloffices or alternatively will be forwarded upon request made to:

I.T. Section.Zimbabwe Revenue Authority2

ndFloor, South, West Wing,

Kurima House.89 Nelson Mandela Avenue,Box 4360

Harare.

Telephone: 263 4 728355Fax: 263 4 793450E-mail: [email protected]

Once a CAN has been issued any changes concerning company name, status, addressor phone details must be advised to the Computer Office at the address given above.Completion of the CAN number box is mandatory on all declaration types.

4.0 Customs Procedure Codes (CPCs)

New CPCs are now in place to bring Zimbabwe into line with internationalstandards. They have been integrated into ASYCUDA ++.

4.1 Structure

The procedure codes are based on a 4 digit code that can define any of the normalcustoms procedures that apply anywhere in the world. An extra 3 digits are availablefor special rebates etc. that only apply in Zimbabwe.


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4.2 Extended Procedures

The first group of 4 numbers is called the Extended Procedure. A list of these codesis attached. The Extended procedure is made up of 2 parts. The RequestedProcedureand the Previous Procedure.

The Requested Procedure, which comprises the first 2 numbers of the 4 digitextended procedure, represents the customs procedure that is being asked for.

The Previous Procedure, which comprises the 3rd and 4th number of the 4 digitsextended procedure, represents any previous customs procedure that the goodsconcerned have been entered under.

For example, when goods are entered for import into ZIMRA warehouse they wouldbe entered under extended procedure 7100.

Requested Procedure 71 WarehousingPrevious Procedure 00 No previous procedure

When those same goods are removed to home use they would use the extendedprocedure 4071.

Requested Procedure 40 Home usePrevious Procedure 71 Previously in warehouse

4.3 Additional Codes

The special national rebates etc. are handled by the next set of 3 numbers. Theseadditional codes follow as near as possible the old CPCs. The opportunity has beentaken to simplify and rationalise the existing codes. A list of the new additionalcodes is attached. It can be seen that they are almost identical to the old CPCs. Theiruse is simple. If goods were entered for home use by the government they would usethe full CPC 4000 403. If goods were re-imported after previous temporaryexportation for repair under guarantee they would use the full CPC 6021 602.

4.4 Model (Type) of Declaration

Different boxes have to be completed on the different types of entry to provide therequired information. When inputting an entry into ASYCUDA++ then the type of

entry must be specified. The Model of Declaration is simply the type of entry.

Entry types are made up of a prefix, which tells whether it is an import, export orexcise entry followed by the first number of the extended procedure. For example ahome use entry would be input on an IM 4Model of Declaration.

Each individual entry may have many lines or items each with different CPCs. Allthe individual CPCs must however start with the same number. It is possible for


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example to use CPCs 4000 401and 4000 402on the same IM4entry but not 4000401 and 7100 000 as the first numbers in the CPCs are not the same.

Type or Model of Declaration

EX 1 Exportation

EX 2 Temporary ExportEX 3 Re-export

EXC 2 Excise

IM 4 Entry for home useIM 5 Temporary ImportationIM 6 Re-importationIM 7 Entry for warehousingIM 8 R.I.B / R.I.TIM 9 Private Importations

5.0 Payment of customs duties and other charges

5.1 Pre-payment accounting

The prepayment facility is going to be used in both computerised and manualenvironments. This is a situation whereby declarants will pay first the exact amount ofduties and taxes that are reflected on the F21 on presentation of their entries toZIMRA for processing.

5.2 Prepayment Account Numbers

Each declarant / importer or exporter is given an account number which is hisCustoms Assigned Number (CAN). Although the CAN is national, the PrepaymentAccount Number is managed per office of clearance. The account number is writtenin box 48 of the F21.

Entries which are submitted to Customs without being paid for will not be processed.Customs accept no responsibility for delays in clearance arising from an insufficient

balance existing in the account. No entries will be cleared until the account is restoredto a credit balance.A statement of the account is produced by the computer (when required) detailingentries cleared against the account number, any credit amounts paid in during the

period since production of the previous account statement and the account balance.

On assessment, money in the prepayment account is automatically transferred into theZIMRA Revenue Account. Assessment notices are not going to be generated.If the amount transferred into revenue is less than the amount paid in the prepaymentaccount, a credit balance will remain in the account. Such monies can be used forfuture importations.When the declarant / importer requires a refund, a Form 46 must be prepared toreclaim the overpaid amount. The Form 46 must be completed in triplicate and must


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be supported by suitable evidence to substantiate the claim including copies of theoriginal computer produced Registration Advice, Payment Receipt and a CustomsRelease Order.

5.3 Entry Reception/ Cash Office- This function is the first point at which ZIMRAreceive the entry from the agent. Entries will be received at Entry Reception having

been registered (that is, in a computerised environment.) In a manual environment, thecashier issues an entry identification number.

Upon first presentation all entries are subjected to the following checks, which areaimed at ensuring that:a) the entry is proper to the location at which it is presented and,

b) the form is legible and complies with the requirements for a computergenerated Form 21,

c) it has been properly completed, e.g. signed and dated.d) the basic supporting documents are attached ande) the correct payment is attached.

The face vet checks will be applied and any errors should be referred to the agent andthe documents rejected.

Receipt of the entry at the Entry Reception marks the official receipt of the entry intocustoms control. Once received at the Cash Office the entry should remain alwayswithin customs control and is never subsequently returned to the agent.

The payment will be recorded in ASYCUDA against the prepayment accountdeclared on the form 21.

Payment may be effected by the following methods:-cash,-bank cheque, or-other cheques guaranteed by a special bank guarantee held by theController/Co-ordinator at the port of presentation of the entry.

Payment MUST be made on presentation of the entry to ZIMRA. If payment is notreceived within the due time ZIMRA reserve the right to cancel the entry and require

presentation of a new entry.

5.4 Private Importations

For all private importations, the Declaration Cash system is used. This facility is

whereby an assessment is done first and an assessment notice/ payment advice isgenerated for payment to be done at the cash office.

Before the F49 declaration his registered and assessed, the importer should be advisedof the amount payable and must have ready cash on himself.

For companies importing goods of a negligible value,(that does not require a Bill ofEntry) they are to clear on F49 but can use the prepayment facility.


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6.0 Customs Release Order

6.1 Computerised environment

The Customs Release Order is going to be the authority to release goods from ZIMRAcontrol. It is a security document printed on security paper (with a customs logo as a

watermark) on size A5.The Customs Release Order is also called form 21A (F21A).It is a continuation of the bill of entry F21.

A Customs Release Order is onlyissued when an entry has been processed throughcustoms and all duties and taxes paid. It is issued in duplicate, the first copy isattached to the declarants set of documents and the second copy onto the ZIMRA set.

If there is no credit balance in the prepayment account, an entry cannot be assessedand a release order cannot be generated.

After an entry has passed through ZIMRA, the declarant / importer or exporter mustmake sure that he gets a Customs Release Order attached to his set of documentswhich he collects from ZIMRA.

**NB. At all ports of exit, a release order must be attached to the documents for

acquittal otherwise delays will be experienced at ports of exits where Zimbabwe

Revenue Officers want to verify whether such documents have passed through

the office of clearance.

This measure has been put in place since the declaration input of entries into thecustoms computers is now controlled by the trade using DTI.

6.2 Manual Environment

A manually completed Customs Release Order is going to be issued for every entrythat has been processed. It is going to be issued in triplicate and distributed in thesame manner as in a computerised environment. The third copy (fast copy) is for audit

purposes.

7.0 Clearance of Household effects

In order to reduce the burden of completing multi-item entries for consignments ofhousehold effects, special arrangements apply in relation to the entry of such goodswhich are for export (Type/Model of declaration EXI), for removal under bond or intransit through Zimbabwe. (Type/Model of declaration IM8)

Provided always that the consignment comprises only bona-: fide household effects asingle item entry will be accepted covering all the goods in the consignment.The Commodity Code to be used in such circumstances must be that which attractsthe highest rate of duty in relation to the goods within the consignment.The information in (Description of goods) must state the nature of the goodsto that Commodity Code and additionally, generally describe the remainder of the


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goods as "bona-: fide household effects".

In instances where this arrangement may cause abnormal distortion to trade statisticsZIMRA reserve the right to determine a more representative Commodity Code andrequire amendment of the entry as necessary.

8.0 Non-availability of the computerised system

Due to unforeseen occurrences it is possible that occasions will arise where thecomputer system is unavailable; such periods of non-availability are likely to beextremely rare and of relatively short duration.

The procedures to be adopted during periods of non-availability of the computersystem are known as 'Fallback' and cover two situations. 'Short Term Fallback' (STF)is the name given to the procedures adopted where the anticipated period of non-availability is not likely to exceed 24 hours. On other occasions the system adopted isknown as 'Long Term Fallback' (LTF).

9.0 The Manual Procedure System

9.1 Declarant

The declarant manually prepares the Bill of Entry in the prescribed form. The numberof copies needed is spelt out in CPCs descriptive notes. (Section 12.0) All supportingdocuments are to be attached on the F21 before submission to ZIMRA for processing.Prepayment remains mandatory in all manual environments and payment must bedone on presentation of the Bill of Entry.

9.2 Entry Reception/Cash Office

The declarant will submit to the officer a signed entry, together with all supportingdocuments and the exact amount of money. He/she will get a receipt for the amount

paid.

9.3 Entry Processing

If the Entry is correct, a manual Customs Release Order is issued and can be collectedfrom the delivery office.

If a declaration has an error a F45 detailing the nature of the error will be issued andthis can also be collected from the delivery office.

All queries should be channelled to the Queries Section and not to individual officers.


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10.0 Detailed guidance on completion of Form 21 Boxes

Box Description Action Use

Clearance Office

Manifest Number

Registrationnumber and date

Mandatory Enter the name and code for the Customs Office where the

entry is to be lodged for processing.e.g. Beitbridge ZWBB

Leave blank

For official use only

1 Declaration Type Mandatory The Type or model of declaration is identified in this box,which is in two parts. The first part tells the type ofdeclarationModel Description

EX Export entryEXC Excise entryIM Import entryThe second part is the General procedure code which is thefirst digit of the CPC( See Section 4.4 of this manual for details)

2 Exporter/Consignor

Mandatory IMFor import declarations enter full name and address of theexporter (Supplier) of the goods to Zimbabwe. This isusually the name of the person or organisation from which

the Zimbabwean importer purchased the goods.EXFor export declarations, the full name and address and theCustoms Assigned Number (CAN) must be entered. This isusually the person or organisation that is exporting thegoods from Zimbabwe.

3 Forms Mandatory Total number of pages in this declaration, including thefront page and any insertions of page two, three, etc. Ifthere is only one page it should be 1/1 and if there are two

pages it should be 1/2 and 2/2 etc.

4Prohibited Not used

5 No. Items Mandatory Total number of items (lines) declared.


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6 No. Packages Mandatory Enter the total number of packages in the Declaration.For bulk goods, this box must be filled with the number1.

7 Declarant s

ReferenceNumber

Mandatory Enter your own reference number for the declaration.

(Maximum 13 characters) (both alpha and numeric)*The reference number must notbe repeated within acalendar year.

8 Importer/Consignee

Mandatory IMFor imports enter the full name, address and CustomsAssigned Number of the importer.

Where the importer is claiming Import Tax relief, enter theRegistered Operators number in the appropriate box.

For Transits it is the bondholder.

EXFor export declarations the consignee name and addressmust be entered. This is usually the name of the person ororganisation to which the goods are consigned outsideZimbabwe.

9 Prohibited Not used

10 Country of FirstDestination / Lastconsignment

Mandatory IM and EXEnter the code for the country where the goods are firstdestined or last consigned (i.e. transit country)

11 Country ofSupply

Mandatory

Prohibited

IMEnter the code for the country from which the goods weresupplied. This is the code for the country where the goodswere loaded for export to Zimbabwe, excluding transitcountries.EX

12 Value details Prohibited Not used

13 Accounting FeeDetails

Optional Only used when an entry is paying Accounting Feesarising from a F45.Enter a three alpha character code: ACC


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14 Declarant / Agent Mandatory If the Entry is being completed by:

i) An authorised Agent on behalf of the Importer /Exporter, Enter the Customs Assigned Number and nameand address of the agent.ii) Importer/Exporter - Enter Self (CAN is 509999)

15 Country of Export Mandatory IMEnter the code for the country from which the goods wereexportedEXEnter the code for the country to where the goods aredestined.(See appendix 11 for country codes)


17 Country ofDestination

Prohibited

Mandatory

IM

EXEnter the code for the country to which the particulargoods declared are to be finally exported.

18 Flight Details /VehicleRegistration /Train number

Mandatory

Optional

IMEnter the transport that brings the goods into the country: i) Air enter flight numberii) Road- enter vehicle registration numberiii) Rail enter train number

In addition, enter detention details, e.g. Road Report, RailAdvice Note and Detention Number(s).

In the second box enter a country code that shows thenationality (country of ownership or nationality) of thetransport.EX

19 Container Flag Mandatory Enter 0 if not containerised and 1 if containerised.

20 Delivery terms Mandatory Enter a code describing the terms of delivery specified inthe sale contract between the buyer and the seller of thedeclared goods. The code is the international standardincoterms code, promoted by the International Chamber ofCommerce. Delivery terms format is of three characters,e.g. CIF, FOB etc.Also, enter the place referred to by the incoterm. e.g. CIFBulawayo.


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22 Currency CodeandTotal Invoice

Value

Mandatory IMTotal amount invoiced and currency code of particulargoods declared. The first block states the currency code,

(e.g. USD, ZAR etc) whereas for the second blockrepresents the invoice amount.EXTotal amount and currency code of particular goodsdeclared to be in Zimbabwean dollars as per CD1 formrates. (See Appendix 11 for currency codes)

23 Exchange Rate Mandatory Enter the current Customs rate of exchange of the declaredcurrency in box 22.

24 Freight 1/

Insurance /Freight 2 /Other Charges /Deductions

Optional

OptionalOptionalOptionalOptional

These boxes are used in the Valuation note segment of the

entry to calculate the Defined Value. Freight charges canbe split in cases where freight charges are invoiced in morethan one currency. Rates of exchange to be shown onworksheet.Deductions: Enter amount of discount on whole invoicenot already apportioned to individual items of the invoice.

25 Mode of transport Mandatory Enter the code of the means of arrival into, or departurefrom the country. (See Appendix 2 for mode of transportcodes)



28 Exchange ControlDeclaration /E.I.S. ref.

Prohibited

Optional

IM

EX Enter the identifying particulars of any supportingForm CD1 and/or Export Incentive Scheme Claim Form.

29 Frontier OfficeCode

Mandatory IM Enter the codeof the customs office where the goodsfirst entered Zimbabwe.EX- Enter the codeof the customs office where the goodswill finally leave Zimbabwe.RITs-Enter Port of final exit of the goods. (same asexports)RIBs-Enter port of final clearance of the goods.


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30

31

Location of goods

Packages &Description ofGoods.

Marks andNumbers

Number and Typeof Packages

ContainerNumbers

Description ofGoods

Mandatory

Mandatory

Mandatory

Optional

Mandatory

IMEnter the code of the place where the goods are locatedEXEnter the code of the place where the goods are located

prior to their being loaded for exportation and where theyare available for examination by Customs if so required.

Enter the shipping marks and numbers for this item.

Enter number and code for the type of packages

Enter Container Numbers as appropriate

Enter here the actual description of the goods. The descrip-tion must be the normal trade description expressed insufficiently precise terms to enable immediate and unam-

biguous identification and classification (this does notmean repetition of the description found in the TariffHandbook alongside the relevant Commodity Code).Where the Commodity Code to be used depends on size,weight or other physical criteria, the description shouldinclude that information. In the case of chemicals classifiedin Chapters 28 and 29 of the Tariff the full chemical namein accordance with the Chemicals Nomenclature Handbook

must be used.

32 Item Number Mandatory Sequential number of the Item.

33 Commodity Code Mandatory Enter the full 8-digit commodity code relevant to thedescription and classification of the goods as set out in theTariff Handbook.

34 Country of origin Mandatory Enter the country of origin code of goods in this item.(See Appendix 11 for country codes)

35 Gross Weight Mandatory Enter the gross weight of the goods declared to the nearestwhole number.


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36 Preference Optional Enter a preference code, where applicable, to claim areduced rate of import duty allowable when the goodsconform to a description with a regional trade agreement,for preference on certain kinds of goods.(See Appendix 5 for preference codes)

37 CPC Mandatory Enter Customs Procedures Code applicable(See Appendix 10 and Section 12 for CPCs).

38 Net Weight Mandatory Enter the net weight of the goods declared rounded to thenearest whole number.


40 Preceding

DocumentReference

Optional Enter details of any preceding document being acquitted.

E.g. RIB, Warehouse Entry, Report Order, etc.

41 SupplementaryUnits

Mandatory

Prohibited

When a quantity other than net weight is required as perthe Tariff Handbook, enter the unit. Up to 2 SupplementaryUnits may be specified against individual commoditycodes.

If no units are specified in the Tariff Handbook.

42 Item InvoiceValue

Mandatory Enter the Item Invoice Value in the currency declared inBox 22.

43 Valuation Method(VM)

Mandatory Enter the code appropriate to the valuation method used toarrive at the value for customs purposes and, whereapplicable and appropriate, the reference number of anyValuation Ruling issued by the Commissioner General.(See Appendix 6 for Valuation Codes)

44 AdditionalInformation

Optional Enter the Licence/Permit/Certificate reference numberrequired as per applicable controls.Indicate Quantity/ Value to be marked off.



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46 Defined Value Mandatory Enter the value of the goods for Customs duty purposes inZimbabwe Dollars.

47 Duties and Taxes Mandatory Enter the Tax Base, Rate, Amount, Mode of Payment code

and Total for all appropriate duties and taxes applicable tothe item.(See Appendix 8 for details)

48 Account Code Mandatory Enter the importers or agents prepayment account.number.

49 Warehouse codeand Address /Removaldestination

Optional To be used in future when goods are to be placed into orremoved from a bonded warehouse; enter the code number,name and address of the warehouse.In the interim leave blank

Total Duties andTaxes

Mandatory Enter the total amount of Duties and Taxes for the wholeEntry. If none enter NIL.

Clearance Fee Mandatory Enter the Fees applicable to the Entry. If none enter NIL

Other Optional Enter any other payable charges e.g. fines.

Total payable Mandatory Enter the total payable for the whole entry. If none enterNIL

50 Declaration Mandatory Enter the name of the person making this declaration, thename of the respective firm or company and the capacity inwhich the declaration is being providedThe declaration must be signedby the importer/exporter,or by an employee who has been duly authorised in thecase of a firm or company, or by an authorised agent. Theauthorised signatory must enter his/her National I.D. No.


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11.0

Appendix 1

Customs Office Codes

(Boxes 1 and 29 on the bill of entry)

ZWAGS Air Ground Services (Harare Airport)

ZWBA Bulawayo Airport

ZWBB Beitbridge Custom House

ZWBR Buffalo Range (Frontier Office only)

ZWBW Bulawayo Custom House (Clearance Office only)

ZWCZ Chiredzi Customs House

ZWCH Chirundu Custom House

ZWFB Forbes Border Post

ZWGW Gweru Custom House (Clearance office only)-

ZWHA Harare Airport

ZWHQ Zimbabwe Revenue Authority Headquarters (code allocated foradministrative purposes only, not a valid code for use on Bills ofEntry).

ZWHR Harare Custom House

ZWKB Kariba Border Post

ZWKW Kwekwe Custom House

ZWKN Kanyemba Border Post

ZWKZ Kazungula Border Post

ZWMG Maitengwe Border Post

ZWMK Mukumbura Border Post

ZWMN Masvingo Custom House (Clearance office only)


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ZWMP Mphoengs Border Post

ZWMS Mount Selinda Border Post

ZWMT Mutare Custom House

ZWNY Nyamapanda Border Post

ZWPT Plumtree Custom House

ZWSN Sango Border Post

ZWVF Victoria Falls Custom House


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Appendix 1.a

Frontier Office Codes for Excise Procedures

Note: The following codes are for use ONLY in conjunction with Excise ProcedureCode (IM2). They are ONLY to be shown as Frontier Office Codes (Box 29 on theBill of Entry as directed in the notes to the relevant Customs Procedure Code.

Declarants must identify from the list the appropriate code for the office where thedeclaration is due to be presented for clearance.

BWEX Bulawayo Excise

CHEX Chirundu Excise

CZEX Chiredzi Excise

GWEX Gweru Excise

HREX Harare Excise

KWEX Kwekwe Excise

MSEX Masvingo Excise

MTEX Mutare Excise

VFEX Victoria Falls Excise.


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Appendix 2

Mode of Transport Codes

(Box 25 on entry)

20 Rail transport

30 Road transport

40 Air transport

50 Postal

61 Multimodal transport -Sea, Rail

62 Multimodal transport -Sea, Road

69 Multimodal transport -not elsewhere specified

70 Pipeline

75 Electric power line

90 Mode unknown


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24

Appendix 3

Location Codes

(Box 30 on entry)

Location Code

Railways Goods Shed LOC 01

Private Railway Siding LOC 02Importers Premises LOC 03

Exporters Premises LOC 04

Air Cargo Shed LOC 05

Bonded Warehouse LOC 06

Customs Area/Yard LOC 07

State Warehouse LOC 08

Container Depot LOC 09

Transporters Depot/ Premises, n.e.s.* LOC 10

Agents / Declarants Premises LOC 11

Postal Assessing Office LOC 12

Transit Shed, n.e.s.* LOC 13

Manufacturers Premises LOC 14

Other Location, n.e.s.* LOC 15

*n.e.s.= not elsewhere specified in the list


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Appendix 4

Package Codes

( on entry)

Package type Code

Bulk, Solid particles 01

Bulk, Gaseous 02

Bulk, Liquid 03

Unpacked 04

Cylinder 05

Carton / Boxes 06

Drums 07

Pallets 08

Bags / Sacks 09

Rolls / Reels 10

Units 11

Sheets 12

Bundles 13

Bulk, Solid 14

Part of a package 15


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26

Appendix 5

Preference Codes

(Box 36 on entry)

RSA South Africa Trade Agreement.

TAG Trade Agreement GroupCountries- BW

NAMW

CSA Comesa Trade Agreement

Schedule A member states (Duty Free)DjiboutiEgyptMadagascarMalawi

MauritiusSudanZambia

Schedule B member states (60% reduction)BurundiRwanda

Schedule C member states (80% reduction)ComorosDemocratic Republic of CongoEritrea

NamibiaSwazilandUganda

SDC SADC Trade Agreement

Member States (Enjoying Preferential Rates)

South AfricaMauritius

Namibia

BotswanaZambiaZimbabweLesothoSwaziland


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Appendix 6Valuation Method Codes

(Box 43 on entry)

Method of Valuation Code

Transaction Value: Primary Method 1

Transaction Value of Identical Goods: 1stAlternative 2

Transaction Value of Similar Goods: 2ndAlternative 3

The Deductive Value: 3rdAlternative 4

The Computed Value: 4th Alternative 5

Fallback: Final Alternative 6

Commissioner Generals Value Ruling 7*

*This code is only applicable where the Commissioner General has issued a ValueRuling a copy of which must be attached to the Bill of entry presented to ZIMRA.


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Appendix 7

Attached Document Codes

(Box 44 on entry)

100 Government Duty Free certificate.

101 Secretary for Education certificate.

200 End user certificate.

300 Manufacturers certificate.

301 Secretary for Finance certificate.

302 Agricultural permit.

303 Secretary for Mines permit.

304 Firearms Permit

305 Industry & Commerce certificate.

307 Secretary for Health certificate.

308 Drugs Control Council licence/certificate

312 Director of National Parks permit

313 CITES certificate

314 Secretary for Local Government, Rural and Urban Development certificate

315 Certificate issued by the Commissioner General

317 Declaration by the Export Processing Zone Executive Officer

318 Rebate letter from Commissioner General

400 Inward Processing Relief declaration.

500 Aircraft Assemblers Declaration

502 Declaration by the Responsible Officer for Rebates.

510 Declaration by the former President.


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Appendix 8

Duty Tax Types

(Box 47 of the Bill of Entry)

(A) Tax Codes

01 Customs duty prime

02 Value Added Tax (VAT)

03 Surtax

(B) Tax Base

*This is the (VDP)Value for Duty Purposes (as in box 46) in relation to:01 Customs Duty and03 Surtax*It is also the (VTP)Value for Tax Purposes in relation to:

02 VAT

(C) Rate

*To be displayed will be the ad valoremrate of duty or Value Added Tax*In cases where there is a combination rate in the Customs Duty column eg60% + $100.00/kg enter code 777

(D) Amount

Enter the amount of duty to be paid to two decimal places

(E) M.P (Method of Payment)

Enter code 1if duty is to be collectedEnter code 0if no duty is to be collected

In a computerised environmentbox 47 will be electronically completed by theComputer system but it is advisable to complete it and double-check it against acomputer-generated printout.


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Appendix 9Extended Procedures

(Box 37 on entry)

1000 Direct permanent export1040 Direct permanent export after entry for home use

1052 Direct permanent export after temporary importation for inward processing1071 Direct permanent export for excisable goods ex- warehouse.

2000 Entry for Excisable goods

2100 Temporary exports for outward processing2171 Temporary exports for outward processing of goods ex-warehouse2200 Temporary exports for return in an unaltered state2271 Temporary exports for return in an unaltered state of goods ex-warehouse

3040 Re-export after entry for home use3051 Re-export after temporary import

3052 Re-export after customs inward processing procedure3071 Re-export after warehousing

4000 Entry for home use(general)4051 Entry for home useafter temporary import and return in an unaltered state4052 Entry for home useafter temporary import for inward processing4071 Entry for home useex-warehouse4080 Entry for consumption ex-Removal in Bond4081 Entry for consumption ex-Removal in Transit

5100 Temporary import for return in unaltered state5200 Temporary import for customs inward processing procedure5271 Temporary import for customs inward processing procedure ex - warehouse5280 Entry for inward processing ex-Removal in Bond

6010 Re-importation after outright exportation6021 Re-import after temporary export for outward processing procedure6022 Re-import after temporary export for return of goods in an unaltered state

7100 Direct entry for customs warehousing procedure7171 Re-warehousing of goods at the same or another port7180 Entry for customs warehousing procedure after removal in bond7181 Entry for customs warehousing procedure after removal in transit

8000 Removal of goods in bond8071 Removal of goods in bond ex-warehouse

8100 Removal in transit8180 Removal of goods in transit ex-RIB

9000 Private Importations


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Appendix 10

Additional Codes

(Box 37 on entry)

000 General entry

Authorised with

Extended Procedures

All

105 Exportation of goods by the Government of Zimbabwe 1000, 1040, 1052, 1071,2100, 2171, 2200, 2271,3040, 3051, 3052, 3071

120 Exportation of goods - Industrial drawback is claimed 1040

125 Exportation of compensating products manufactured

under IPR combined with materials on which industrialdrawback will be claimed.

1040

170 Exportation of compensating products manufacturedunder I.P.R

1052

175 Exportation of goods ex Export Processing Zone 1052

180 Export of excisable goods 1000

201 Entry of opaque beer produced by Local Authorities 2000

301 Re-export after entry for home use where same statedrawback of duty will be claimed

3040

320 Re-exportation of goods where Industrial drawback ofduty is claimed.

3052

401 Goods for resale - Direct home use 4000, 4051,4052, 4071,4080, 4081

402 Goods for use in manufacture - Direct home use 4000, 4051, 4052, 4071,4080, 4081

403 Goods for use by the Government 4000, 4051, 4052, 4071,4080, 4081

404 Goods for use by foreign embassies, High Commissionsand other diplomatic missions

4000, 4051, 4052, 4071,4080, 4081


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405 Donated hospital requisites including motor vehicles 4000, 4051, 4052, 4071,4080, 4081,

406 Donated school requisites including motor vehicles 4000, 4051, 4052, 4071,4080, 4081

407 Component parts and materials for use in themanufacture of aircraft - conditional entry Commissionerrequirements

4000, 4051, 4052, 4071,4080, 4081

410 Goods for occupational therapy or training of the blind

4000, 4051, 4052, 4071,4080,4081

411 Importation of goods by registered miners 4000, 4051, 4052, 4071,4080, 4081

412 Importation of specified goods for the mining industryandgoods for the prospecting and search for mineraldeposits

4000, 4051, 4052, 4071,4080, 4081

413 Importation of specified goods for the mining industrywhich are for specific use by registered miners

4000, 4051, 4052, 4071 ,4080,4081

414 Importation of goods of a capital nature for use in theprospecting and search for mineral deposits

4000, 4051, 4052, 4071,4080, 4081

415 i) Importation of goods for use in petroleumexploration or production

ii) Importation of goods pursuant to a special mininglease.

4000, 4051, 4052, 4071,4080, 4081

416 Component parts and materials for use in themanufacture of electrical goods - conditional entryCommissioner requirements

4000, 4051, 4052, 4071,4080,4081

417 Importation of goods by farmers and agriculturalco-operatives

4000, 4051, 4052, 4071,4080, 4081

418 Importation of kerosene for use as fuel in jet aircraft andimportation of fuel, lubricants, and consumable suppliesfor certain aircraft

4000, 4051, 4052, 4071,4080, 4081

420 Importation of aircraft stores and equipment for aircraftengaged in international air navigation, etc. 4000, 4051, 4052, 4071,4080, 4081

421 Importation of spare parts for repair or servicing offoreign owned aircraft

4000, 4051, 4052, 4071,4080, 4081


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422 Importation of goods for free distribution by InternationalOrganisations

4000, 4051, 4052, 4071,4080, 4081

423 Importation of goods by a foreign organisation under anaid or technical co-operation agreement

4000, 4051, 4052, 4071,4080, 4081

424 Importation of goods by road safety associations ororganisations

4000, 4051, 4052, 4071,4080,4081

425 Importation of goods by religious, charitable or welfareorganisations in Zimbabwe

4000, 4051, 4052, 4071,4080, 4081

426 Automatic motor vehicles of 8703 and/or with specialcontrols for use by a disabled person, and any othergoods for use by a blind or disabled person underauthority of a certificate issued by the Commissioner.

4000, 4051, 4052, 4071,4080, 4081

427 Importation of goods for religious purposes 4000, 4051, 4052, 4071,

4080, 4081

428 Importation of cups, medals and other trophies awardedoutside Zimbabwe

4000, 4051, 4052, 4071,4080, 4081

429 Importation of goods for incorporation in theconstruction of an approved project

4000, 4051, 4052, 4071,4080,4081

430 Importation of goods for public museums 4000, 4051, 4052, 4071,4080, 4081

431 Importation of goods for preparation and packing offresh fruit for export

4000, 4051, 4052, 4071,4080, 4081

432 Importation of samples for destructive testing 4000, 4051, 4052, 4071,4080, 4081

433 Importation of goods imported by blood transfusionservice organisations

4000, 4051, 4052, 4071,4080, 4081

434 Importation of seeds of all kinds in bulk for planting 4000, 4051, 4052, 4071,4080, 4081

435 Importation of substances prepared for medical orveterinary research 4000, 4051, 4052, 4071,4080, 4081

436 Importation of diamond drilling tools placed between amachine and the hole being drilled

4000, 4051, 4052, 4071,4080, 4081

437 Importation of containers e.g carboys, cylinders, etc.used on a returnable basis

4000, 4051, 4052, 4071,4080, 4081


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438

Importation of capital equipment for use in exportprocessing zones

4000, 4051, 4071, 4080,4081

439 Importation of capital equipment for use in export

processing zones

4000, 4051, 4071, 4080,

4081

440 Importation of specified goods for the manufacture oftyres under rebate.

4000, 4051, 4071, 4080,4081

441 Importation of wines and /or spirits under rebate 4000, 4051, 4052, 4071,4080, 4081

443 Importation of bicycle kits for use in the assembly ofbicycles.

4000, 4051, 4052, 4071,4080, 4081

444 Importation of donated goods by Local Authorities 4000, 4051, 4052, 4071,4080, 4081

445 Importation of certain goods by a former President 4000, 4051, 4052, 4071,4080, 4081

446 Importation of goods for use by the President ofZimbabwe and/or his spouse

4000, 4051, 4052, 4071,4080, 4081

447 Importation of motor vehicle component parts by aregistered assembler

4000, 4051, 4052, 4071,4080, 4081

449 Importations of goods for specific mine developmentoperations

4000, 4051, 4052, 4071,4080, 4081

450 Reserve Bank relief on capital goods and spares 4000, 4051, 4052, 4071,4080, 4081

452 Reserve Bank relief on raw materials for manufacture 4000, 4051, 4052, 4071,4080, 4081

453 Rebate of Duty on parts and accessories for public

transport vehicles

4000, 4051, 4052, 4071,

4080, 4081

454 Rebate of Duty on parts of certain railway locomotives ofNRZ

4000, 4051, 4052, 4071,4080, 4081

455 Rebate of Duty on parts of certain railway locomotives ofother operators

4000, 4051, 4052, 4071,4080, 4081


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456 Rebate of duty on diplomatic importations 9000

457 Importations under inheritance rebate 9000

458 Importations under immigrants rebate 9000

459 Written off/Destroyed goods, etc removed from a bondedwarehouse.

4071

460 Rebate of duty on arts organisation equipment 4000, 4051, 4052, 4071,4080, 4081

461 Rebate of duty on refuse collection/road maintenancevehicles.

4000, 4051, 4052, 4071,4080, 4081

462 VAT Exemption on Agricultural imports. 4000, 4051, 4052, 4071,4080, 4081

463 Suspension of duty on goods imported by Air Zimbabwe. 4000, 4051, 4052, 4071,4080, 4081

464 Suspension of duty on spares imported by ZISCO Steel. 4000, 4051, 4052, 4071,4080, 4081

465 Rebate of duty on motor vehicles imported by serving

members of parliament of Zimbabwe.

4000, 4051, 4052, 4071,4080, 4081

466 VAT exemption on approved capital equipment imported

into the country.

4000, 4051, 4052, 4071,4080, 4081

467 Suspension of duty on ZIMRA scanners. 4000, 4051, 4052, 4071,4080, 4081

468 Surtax on light passenger motor vehicles of chapter

8703.

4000, 4051, 4052, 4071,4080, 4081

502 Temporary importation of goods for an approved project

5100

503 Temporary importation of aircraft, tools, spare parts andequipment for use in search, rescue, investigation, repairor salvage of lost or damaged aircraft

5100, 5200

504 Temporary importation for repair and return 5200, 5271, 5280


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601 Re-importation after outright exportation wheredrawback of duty was claimed

6010

602 Re-importation following temporary exportation forrepair of goods where no duty is payable.

6021

604 Re-importation following temporary exportation forrepairs - customs duty and surtax not payable

6021

606 Re-importation following exportation of goods, otherthan those attracting an ad-valorem rate of duty, where acost of repair is raised.

6021

701 Warehousing of light passenger motor vehicles of

chapter 8703 where surtax is payable.

7100

801 Removal in bond of light passenger motor vehicles of

chapter 8703 where surtax is payable.

8000, 8100


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Appendix 11

Country and Currency Codes

(Boxes 10, 11, 15, 17, 18, 22 and 34 on entry)

Country name 2 Alpha code Currency name 3 Chr.code

(*See note below)Afghanistan AF * ZZZAlbania AL * ZZZAlgeria DZ * ZZZAmerican Samoa AS * ZZZAndora AD * ZZZ

Angola AO * ZZZAnguilla AI * ZZZAntarctica AQ * ZZZAntigua and Barbuda AG * ZZZArgentina AR * ZZZArmenia AM * ZZZAruba AW * ZZZAustralia AU Australian Dollar AUDAustria AT Austrian Schilling ATSAzerbaijan AZ * ZZZBahamas BS * ZZZBahrain BH * ZZZBangladesh BD * ZZZBarbados BB * ZZZBelarus BY * ZZZBelgium BE Belgian Franc BEFBelize BZ * ZZZBenin BJ CFA Franc XOFBermuda BM * ZZZBhutan BT * ZZZBolivia BO * ZZZBosnia & Herzegovina BA * ZZZBotswana BW Pula BWP

Bouvet Island B V * ZZZBrazil BR Cruzeiro BRNBritish Indian OceanTerritory I0 US Dollar USDBritish Virgin Islands VG US Dollar USDBrunei Darussalam BN * ZZZBulgaria BG * ZZZBurkina Faso BF CFA Franc XOFBurma BU * ZZZ


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Burundi BI Burundi Franc BIF

Country name 2 Alpha code Currency name 3 Chr.code

(*see note below)Cameron CM * ZZZCanada CA Canadian Dollar CADCape Verde CV * ZZZCayman Islands KY * ZZZCentral African Republic CF * ZZZChad TD * ZZZChile CL * ZZZChina CN Remninbi Yuan CNYChristmas Island CX * ZZZ

Cocos (Keeling) Islands CC * ZZZColombia CO * ZZZComoros KM * ZZZCongo CG * ZZZCook Islands CK * ZZZCosta Rica CR * ZZZCote d'Ivoire CI CFA Franc XOFCroatia HR * ZZZCuba CU Peso CUPCyprus CY Cypriot Pound CYPCzechoslovakia CS * ZZZCzech Republic CZ * ZZZDemocratic Yemen YD * ZZZDenmark DK Kroner DKKDjibout DJ * ZZZDominica DM * ZZZDominican Republic DO * ZZZEast Timor TP * ZZZEcuador EC * ZZZEgypt EG Egyptian Pound EGPEl Salvador SV * ZZZEquatorial Guinea GQ * ZZZEstonia EE * ZZZ

Ethiopia ET Birr ETBFalkland Islands (Malvinas) FK * ZZZForoe Islands FO * ZZZFiji FJ * ZZZFinland FI Markka FIMFrance FR Franc FRFFrench Guiana GF French Franc FRFFrench Polynesia PF * ZZZFrench Southern (Territories) TF French Franc FRF


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Gabon GA * ZZZGambia GM * ZZZGeorgia GE * ZZZ

Country name 2 Alpha code Currency name 3 Chr. code

(*see note below)

Germany DE Deutschmark DEMGhana GH Cedi GHCGibraltar GI * ZZZGreece GR Drachma GRDGreenland GL * ZZZGrenada GD * ZZZGuadeloupe GP French Franc FRFGuam GU US Dollar USD

Guatemala GT * ZZZGuinea GN * ZZZGuinea-Bissau GW * ZZZGuyana GY * ZZZHaiti HT * ZZZHeard & McDonald Islands HM Australian Dollar AUDHonduras HN * ZZZHong Kong HK Hong Kong Dollar HKDHungary HU * ZZZIceland IS * ZZZIndia IN Indian Rupee INRIndonesia ID * ZZZIran (Islamic Republic of) IR * ZZZIraq IQ * ZZZIreland IE Punt IEPIsrael Shekel IL ILSItaly IT Lira ITLJamaica JM * ZZZJapan JP Yen JPYJordan JO * ZZZKampuchea, (Democratic KH * ZZZPeoples Republic)Kazakhstan KZ * ZZZ

Kenya KE Kenyan Shilling KESKiribati KI Australian Dollar AUDKuwait KW * ZZZKyrgyzstan KG * ZZZLao People's Democratic LA * ZZZRepublicLatvia LV * ZZZLebanon LB * ZZZ


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(* see note below)

Lesotho LS Maluti LSLLiberia LR * ZZZLibian Arab Jamahiriya LY * ZZZLiechtenstein LI * ZZZLithuania LT * ZZZLuxembourg LU * ZZZMacau MO * ZZZMadagascar MG * ZZZ

Malawi MW Kwacha MWKMalaysia MY Ringgit MYRMaldives MY * ZZZMali ML CFA Franc XOFMalta MT * ZZZMarshall Islands MH US Dollar USDMartinique MQ French Franc FRFMauritania MR * ZZZMauritius MU Mauritian Rupee MURMexico MX * ZZZMicronesia FM US Dollar USDMoldova, (Republic of) MD * ZZZMonaco MC French Franc FRFMongolia MN * ZZZMontserrat MS * ZZZMorocco MA * ZZZMozambique MZ Metical MZM

Namibia NA Namibian Dollar NADNauru NR Australian Dollar AUDNepal NP * ZZZNetherlands NL Guilder NLGNetherlands Antilles AN * ZZZNeutral Zone NT * ZZZ

New Caledonia NC * ZZZNew Zealand NZ New Zealand Dollar NZDNicaragua NI * ZZZNiger NE CFA Franc XOFNigeria NG Naira NGNNiue NU New Zealand Dollar NZDNorfolk Islands NF Australian Dollar AUDNorth Korea. KP North Korean Won KPWNorthern Mariana Islands MP US Dollar USD


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Norway NO Kroner NOKOman OM * ZZZ


(*see note below)

Pakistan PK Pakistan Rupee PKRPalau PW US Dollar USDPanama PA * ZZZPapua New Guinea PG * ZZZParaguay PY * ZZZPeru PE * ZZZPhilippines PH * ZZZPitcairn PN New Zealand Dollar NZD

Poland PL * ZZZPortugal PT Escudo PTEPuerto Rico PR US Dollar USDQatar QA * ZZZReunion RE French Franc FRFRomania RO * ZZZRussian Federation RU Russian Rouble RURRwanda RW Rwandan Franc RWFSaint Kitts and Nevis KN * ZZZSaint Lucia LC * ZZZSaint Vincent & the Grenadines VC * ZZZSamoa WS * ZZZSan Marino SM Italian Lira ITLSao Tome and Principe ST * ZZZSaudi Arabia SA Riyal SARSenegal SN CFA Franc XOFSeychelles SC * ZZZSierra Leone SL * ZZZSingapore SG Singapore Dollar SGDSlovakia SK * ZZZSlovenia ST * ZZZSolomon Islands SH * ZZZSomalia SO * ZZZ

South Korea KR South Korean Won KRWSouth Africa ZA Rand ZARSpain ES Peseta ESPSri Lanka LK * ZZZSt Pierre Miquelon PM French Franc FRFSt. Helena SH * ZZZSudan SD * ZZZSuriname SR * ZZZSvalbard and Jan Mayen Islands SJ Norwegian Kroner NOK


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Swaziland SZ Lilongeni SZLSweden SE Swedish Kroner SEKSwitzerland CH Swiss Franc CHF


(*see note below)

Syrian Arab Republic SY * ZZZTaiwan TW Taiwanese Dollar TWDTajikistan T J * ZZZTanzania TZ Shilling TZSThailand TH Baht THBTogo TG CFA Franc XOFTokelau TK New Zealand Dollar NZDTonga TO * ZZZ

Trinidad and Tobago TT * ZZZTunisia TN * ZZZTurkey TR * ZZZTurkmenistan TM * ZZZTurks and Caicos Islands TC US Dollar USDTuvalu TV Australian Dollar AUDUganda UG Ugandan Shilling UGSUkraine UA * ZZZUnited Arab Emirates AE Dirham AEDUnited Kingdom GB Pound Sterling GBPUnited States Minor Outer Isles UM US Dollar USDUnited States of America US US Dollar USDUruguay UY * ZZZUzbekistan UZ * ZZZVanuatu VU * ZZZVatican City State (Holy See) VA Italian Lira ITLVenezuela VE * ZZZVietnam VM * ZZZVirgin Islands VI US Dollar USDWallis & Futuna Islands WF * ZZZWestern Sahara EH Spanish Pesetas ESPYugoslavia YU * ZZZZaire ZR * ZZZ

Zambia ZM Kwacha ZMKZimbabwe ZW Zimbabwean Dollar ZWD


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Notes:

1. In relation to the currencies and their related codes in the above table theoccurrence of an * followed by the three character "ZZZ" code indicates that thecomputer system does NOT hold the relevant rate of exchange for the currency unitused by that country. Where invoices, freight accounts, AWB's etc in such currenciesthe local customs office must be consulted as to the appropriate rate of exchange touse for the purposes of calculating the equivalent amount in national currency{Zimbabwe dollars). Any such conversions must be shown on a worksheet attached tothe Bill of Entry.

2. In addition to the countries and their related currencies as shown above certain

other currency codes identifying regional or economic groupings are in existence andhave an exchange rate which is held in the computer system, these are as follows:

Grouping/Currency unit Code

European Community Currency Unit {ECU). XEU

CFA Franc {under the authority of BCEAO XOFBanque centrale des Etats de l'Afrique de l'Ouest).

Preferential Trade Area for the Eastern PT A

and Southern African States {UAPTA).


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12.0 Detailed descriptive notes on Customs Procedure Codes

** Additional Code 000 is a general code that can be combined with all extendedprocedure codes.

- The use of this code in IM4 regime denotes that one is not claiming relieffrom duties payable i.e. Customs Duty; Import Tax and Surtax are payable.

- On Re-imports (IM6), Extended Procedures 6010 and 6022 mean that noduties are payable with the exception of other fees and fines that might be

levied. eg 6022 000.- The use of 6021 000 will mean that there is no relief from all duties

payable.

** Extended Procedure 4081 will only be used on the authority of the Port Controllerwhere the bill of entry is to be lodged.


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105 Description: Exportation of goods by the government of Zimbabwe

Legislation: -

Number of copies required: Computer Environment 2

Manual Environment 4

Supporting documents: -

Duties payable: Nil

Special provisions: -

Permitted Extended

Procedures:

1000, 1040, 1052, 1071, 2100, 2171, 2200, 2271, 3040,3051, 3052, 3071


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120 Description: Exportation of goods on which industrial drawback is

to be claimed.

This procedure caters for the exportation of goods onwhich industrial drawback is claimed when such goodsare manufactured in Zimbabwe from duty paid materialsoriginally imported into Zimbabwe. Upon exportation thegoods must not have undergone any use withinZimbabwe.

Legislation: Section 99 of the Customs and Excise

(General) Regulations, 2001Customs and Excise (Industrial Drawbacks) Regulations1991.

Number of copies required: Computer environment 3

Manual environment 5

Supporting Documents:

Duties Payable: Nil.

Special Provisions: The goods must be exported within two years of the date

upon which duty on importation was paid. Any claim todrawback must be lodged within thirty days of the dateof exportation of the goods.

Permitted Extended

Procedures:

1040


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125 Description: Exportation of compensating products manufactured

under the Customs and Excise (Inward

Processing)(Rebate) Regulations combined with

materials on which industrial drawback is to be

claimed.

This procedure caters for the exportation ofcompensating products manufactured under InwardProcessing Rebate when combined with duty paid stockson which industrial Drawback will he claimed. Uponexportation the goods must not have undergone any usewithin Zimbabwe.

Legislation: Section 79 of the Customs and Excise(General)(Regulations), 2001.

Section 99 of the Customs and Excise

(General)(Regulations), 2001.

Section 4 of the Customs and Excise (IndustrialDrawback) Regulations, 1991.

The Customs and Excise (Inward Processing)(Rebate)Regulations, 1997.

Number of copies required: Computer environment 4Manual environment 6


Duties Payable: Nil

Special Provisions: This Additional Code is a combination of codes 120 and170. The conditions applying to each of these must befulfilled.

Permitted Extended

Procedures:

1040


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under the Customs and Excise (Inward Processing)

(Rebate) Regulations.

Legislation: Section 79 of the Customs and Excise (General) Regula-

tions, 2001.

The Customs and Excise (Inward Processing) (Rebate)

Regulations, 1997.



Supporting Documents: -

Duties Payable: Nil

Special Provisions: The compensating products must be exported withintwelve months of the date of the grant of rebate or within

such longer period as the Commissioner may allow.

Permitted Extended

Procedures:

1052


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in an Export Processing Zone under the Customs

and Excise (Inward Processing) (Rebate) Regulations.

Legislation: Section 79 of the Customs and Excise (General) Regula-

tions, 2001.The Customs and Excise (Inward Processing) (Rebate)

Regulations, 1997.Section 57 of the Customs and Excise (General) Regula-tions, 2001




Duties Payable: Nil

Special Provisions: The compensating products must be exported within

twelve months of the date of the grant of rebate or within

such longer period as the Commissioner may allow.

Permitted Extended

Procedures:

1052


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50

180 Description: Export of Excisable goods

This procedure covers the removal of excisable goodsmanufactured in Zimbabwe.

Legislation: Section 79 (5) of the Customs and Excise (General)Regulations. 2001.

Section 128 of the Customs and Excise Act Chapter23:02



Duties Payable: Nil

Special Provisions: For the purposes of this procedure, the premises of alicensed manufacturer of excisable goods shall bedeemed to be a bonded warehouse.

Permitted Extended

Procedures:

1000


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51

201 Description: Entry for opaque beer produced by Local Authorities

Legislation: Customs and Excise (Suspension) Regulations, 1997S.I. 39 of 1997 Section 6B

Section 237 of the Customs and Excise Act, Chapter23:02

Number of copies required: Computerised environment 3Manual environment 5


Duties Payable: Nil

Special Provisions: Duty is wholly suspended on opaque beer that is

classified under heading 22.03 of the Excise Tariff and isproduced and sold in Zimbabwe by a Local Authority

Permitted Extended

Procedures:

2000


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52

301 Description: Re-exportation after entry for home use where (Same

State) drawback of duty will be claimed

Legislation: Section 99 of the Customs and Excise (General)Regulations, 2001.



Supporting Documents: Original Import Bill of Entry together with the originalinvoices relative to the goods.

Duties Payable: Nil

Special Provisions: A drawback of the whole of the Customs duty shall begranted upon imported goods which are not used inZimbabwe and are exported within two years from the

date on which duty was paid thereon.

Permitted Extended

Procedures:

3040


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320 Description: Re-exportation of goods where Industrial Drawback

of duty will be claimed

This procedure only caters for the re-exportation ofgoods after inward processing procedure using duty paid

materials originally imported into Zimbabwe on whichdrawback of duty will be claimed.

Legislation: Section 99 of the Customs and Excise (General)Regulations 2001.

Customs and Excise (Industrial Drawbacks) Regulations1991.

Number of copies required: Computer Environment 3

Manual Environment 5

Supporting documents: -

Duties Payable: Nil

Special Provisions: The materials on which drawback of duty is beingclaimed must be exported within two years of the dateupon which duty on importation was paid.

Any claim to drawback must be lodged within thirty daysof the date of exportation of the goods.

The goods imported for inward processing must be re-

exported within twelve months of the date of importation

Permitted Extended

Procedures:

3052


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54

401 Description: Importation for home use of goods for resale.

Legislation:




Duties Payable: Customs duty and Value Added Tax.

Special Provisions: VAT is payable on the use of this procedure and will beclaimed as input tax on sale of goods.

For registered operators, a VAT registration number

should be quoted on box 44 of the B/E

In the case of ex-warehouse procedures the identifyingparticulars of the B/E, which placed the goods into thewarehouse, must be shown in Box 31 of the Form 21.

Permitted Extended

Procedures:

4000, 4051, 4052, 4071, 4080, 4081


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402 Description: Importation for home use of goods for use solely in a

process of manufacture.

Legislation:


Supporting Documents: A Manufacturers certificate in the prescribed form.Document Code 300.

Duties Payable: Customs duty, Value Added Tax and Surtax.

Special Provisions: The manufacturer must be registered with the Ministry ofIndustry and International Trade.

VAT is payable on the use of this procedure and will be

claimed as input tax on sale of goods.

For registered operators, a VAT registration numbershould be quoted on box 44 of the B/E

In the case of ex-warehouse procedures the identifyingparticulars of the B/E which placed the goods intowarehouse must be shown in Box 31 of the Form 21.

Permitted Extended

Procedures:

4000, 4051, 4052, 4071,4080, 4081


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403 Description: Importation for home use of goods for the exclusive

use of the Government of Zimbabwe.

A rebate of all taxes will be granted for goods importedfor use solely by the Government of Zimbabwe.

Legislation: Customs and Excise Act, Part III of the Tariff.

1stSchedule, Part II, Item 1(v) of the Value Added Tax(General) Regulations, 2003.



Supporting Documents: Government Duty Free certificate,Document Code 100.

Duties Payable: Nil

Special Provisions: A Duty Free certificate from the relevant Ministry shouldbe produced including the necessary requisitions, wherenecessary.


Permitted Extended

Procedures:

4000, 4051, 4052, 4071, 4080, 4081


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404 Description: Importation for home use of goods for use by foreign

embassies, High Commissions and other diplomaticmissions.

A rebate of all taxes will be granted on goods imported

for use at or by a diplomatic mission and certified to befor official purposes.


1stSchedule, Part II, Item 1(ii) of the Value Added Tax(General) Regulations, 2003.




Duties Payable: Nil

Special Provisions: Prior authority from the Ministry of Foreign Affairs isrequired.


Permitted ExtendedProcedures:

4000, 4051, 4052, 4071, 4080, 4081


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405 Description: Donated hospital requisites, including motor vehicles

as may be approved and certified by the Secretary for

Health to be for use in any hospital.


1stSchedule, Part II, Item 1(v) of the Value Added Tax

(General) Regulations, 2003.



Supporting Documents: A certificate issued by the Secretary for Health.Document Code 307.

Duties Payable: Nil

Special Provisions: Requisites must not be disposed of so as to come into thepossession of, or into consumption by any person notentitled by law to import the article(s) free of duty.


Permitted Extended

Procedures:

4000, 4051, 4052, 4071, 4080, 4081


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406 Description: Donated school requisites, including motor vehicles as

may be approved by the Secretary for Education to

be for use in any school.


1stSchedule, Part II, Item 1(v) of the Value Added Tax(General) Regulations, 2003.



Supporting Documents: A certificate issued by the Secretary for Education.Document Code 101.

Duties Payable: Nil

Special Provisions: Requisites must not be disposed of so as to come into thepossession of, or into consumption by any person notentitled by law to import the article(s) free of duty.


Permitted Extended

Procedures:

4000, 4051, 4052, 4071, 4080, 4081


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407 Description: Component parts and materials for use in the

manufacture of aircraft conditional entry

requirements by the Commissioner General.

Legislation: Section 4 (1) of the Aircraft Assembly Rebate

Regulations. S.I. 18 of 2001.

Number of copies required: Computerised environment 3


Supporting Documents: Aircraft Assemblers DeclarationDocument Code 500

Duties Payable: Value Added Tax

Special Provisions: The manufacturer must be registered with theCommissioner General.

VAT is payable on the use of this procedure and will beclaimed as input tax on sale of goods.


Permitted Extended

Procedures:

4000, 4051, 4052, 4071, 4080, 4081


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410 Description: Goods for occupational therapy or the occupational

training of the blind.

A rebate of duty will be granted in respect of materialsimported by a public body, association or an institution

recognised by the Minister -

(a) for use in the occupational therapy for thetreatment of patients suffering from any disease,deformity or physical incapacity; or

(b) for use in the occupational training of the blind.


1stSchedule, Part II, Item 6 of the Value Added Tax

(General) Regulations, 2003.



Supporting Documents: Declaration by the Responsible Officer

Document Code 502

Duties Payable: Nil

Special Provisions: In the case of ex-warehouse procedures the identifyingparticulars of the B/E which placed the goods into

warehouse must be shown in Box 31 of the Form 21.

Permitted Extended

Procedures:

4000, 4051, 4052, 4071,4080,4081


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411 Description: Importation of goods (general) for registered miners.

The procedure covers the importation by a person who isthe holder of a registered mining location as defined inthe Mines and Minerals Act, of goods for mining

purposes.

Legislation:




Duties Payable: Customs duty and Value Added Tax.

Special Provisions: The registered number of the mining location must also

be entered in the Description of goods box 31 of the Billof Entry.

VAT is payable on the use of this procedure and will beclaimed as input tax on sale of goods.



Permitted Extended

Procedures:

4000, 4051, 4052, 4071,4080 ,4081


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412 Description: i) Specified goods for the mining industry.

A rebate of duty will be granted on the following articleswhen imported by a person engaged in the miningindustry-

(a)eucalyptus, pine and other oils for use in theextraction of gold and other minerals by thefloatation process;

(b)chemical substances other than spirits, methylatedspirits, fuel oils, lubricants and nitrate of lead, foruse in any process for the concentration orrefining of ore, or for assay or research purposes.

ii) Goods for the prospecting and search for mineraldeposits.

A rebate of duty will be granted on goods which:(a) are imported by a person who has entered into

a