CUSTOMS DUTIES: ESWATINI TO ZIMBABWE

Overview of Customs Duties: Eswatini to Zimbabwe

Trade between Eswatini and Zimbabwe is governed by Zimbabwe's customs regulations and tariff structure. As an importer of goods from Eswatini, Zimbabwe applies import duties, surtaxes, and value-added tax (VAT) based on the Harmonized System (HS) classification of products. The Zimbabwean government implements tariff policies designed to protect domestic manufacturing while facilitating trade. Understanding these regulations is essential for exporters from Eswatini seeking to conduct business in Zimbabwe.

General Duty Rates and Tax Structure

Zimbabwe's customs system incorporates three primary payment components upon importation of goods. The tariff structure differentiates between raw materials, intermediate goods, and finished products, with higher duties applied to finished goods to support local manufacturing industries.

Tariff Component	Rate	Application
Import Duty	Varies by HS code	Higher rates on finished goods; lower rates on raw materials and intermediate goods
Surtax	15%	Applied to most imported goods
Value Added Tax (VAT)	15%	Applied to most imported goods

Zimbabwe uses the General Agreement on Trade and Tariffs (GATT) method for customs valuation. Specific import duty rates depend on the HS code classification of your products. For precise duty rates applicable to your specific goods, contact customs authorities or trade specialists familiar with the Zimbabwean Customs Tariff Handbook.

Required Documentation

Exporters from Eswatini must prepare and submit the following documentation to comply with Zimbabwean customs requirements:

• Customs Declaration Form (CD1) - Required for all exports to ensure exporters remit proceeds back to the country within 90 days
• Commercial Invoice - Detailing goods description, quantity, unit price, and total value
• Packing List - Itemizing contents and packaging specifications
• Bill of Lading or Airway Bill - Proof of shipment and transport
• Certificate of Origin - Documenting the country of manufacture
• Import License - Where applicable for restricted goods
• CITES Documentation - If exporting wildlife or wildlife products subject to international conventions
• Product-Specific Certifications - Health, safety, or quality certificates as required by product category

Important Regulations and Restrictions

Several key regulations govern the importation of goods into Zimbabwe from Eswatini:

• Tariff Suspensions and Rebates: Import duties may be reduced or waived under suspensions, rebates, bilateral agreements, and remissions. Check current status of applicable agreements.
• Foreign Exchange Requirements: Exporters must comply with foreign currency surrender requirements. As of February 2023, exporters are required to remit 25% of export proceeds to Zimbabwe.
• Prohibited and Restricted Items: Certain products face import restrictions. Wildlife products are subject to CITES (Convention on International Trade in Endangered Species) regulations.
• Duty Exemptions: As of May 2023, Zimbabwe removed import duties and licenses on certain basic commodities including cooking oil, sugar, soap, and maize meal for 12 months to improve local availability and reduce inflation.
• Customs Valuation: Zimbabwe applies GATT methodology for determining the customs value of imported goods, which forms the basis for calculating duties and taxes.
• 90-Day Repatriation Requirement: All export proceeds must be remitted to Zimbabwe within 90 days of shipment.

Trade Agreements and Preferential Access

Exporters from Eswatini should verify whether applicable regional or bilateral trade agreements exist that may provide preferential duty treatment. The availability of tariff reductions, suspensions, and remissions depends on current trade agreements between Eswatini and Zimbabwe. Additionally, goods may qualify for preferential treatment under Southern African Development Community (SADC) protocols if both countries are party to such agreements.

For the most current information on applicable tariff rates, trade agreements, and regulatory requirements, consult the Zimbabwean Customs Tariff Handbook and contact the Zimbabwe Revenue Authority or relevant trade authorities in both countries. Professional customs brokers and trade consultants can provide specialized guidance for specific shipments.