Question 1

How is import duty calculated in Zimbabwe?

Accepted Answer

Customs duty is charged on the CIF value — the cost of the goods plus international freight plus insurance — at the tariff rate that applies to the HS code of the goods. So duty = CIF x duty rate.

Question 2

Is VAT charged on the goods value or on the duty as well?

Accepted Answer

VAT is charged on the duty-inclusive value, not on CIF alone. The base is CIF plus customs duty, so VAT = (CIF + duty) x VAT rate. This is why the VAT figure is always higher than a simple percentage of the invoice value.

Question 3

What is CIF value?

Accepted Answer

CIF stands for cost, insurance and freight. It is the price of the goods plus the cost of getting them to the Zimbabwean port of entry, including international freight and insurance. Customs values the consignment on this figure, not on the invoice price alone.

Question 4

Where do I find the duty rate for my goods?

Accepted Answer

The rate depends on the HS tariff code your goods classify under, and it varies widely by commodity. Classification is the part importers most often get wrong, and it changes the landed cost materially — the clearing desk at Mitchell Cotts Zimbabwe classifies the lines as part of preparing the declaration.

Question 5

Is this calculator an official ZIMRA quotation?

Accepted Answer

No. It applies the standard duty and duty-inclusive VAT formulas to the figures you enter and is an estimate for planning. Surtax, excise, rebates, trade-agreement preferences and clearing charges are not included, and the assessed amount is determined by ZIMRA on the lodged declaration.

Question 6

Can duty be deferred instead of paid on arrival?

Accepted Answer

Where goods are placed into a bonded warehouse, duty and VAT stay deferred until the stock is sold and dispatched, which keeps that cash in the business until the sale happens.

ZIMRA duty & VAT calculator

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How Zimbabwe import duty and VAT are worked out