Zimbabwe’s import tariff structure is designed to support the country’s manufacturing sector by imposing higher duties on finished goods than on raw materials and intermediate goods. There are three types of payments required upon importation: import duty, surtax, and value-added tax (VAT), as outlined in the Harmonized System Tariffs Handbook and other relevant legislation. Most imported goods are subject to a surtax and VAT of 15 percent. The government uses the General Agreement on Trade and Tariffs (GATT) method for customs valuation.
Import tariffs may be reduced or waived under suspensions, rebates, bilateral and multilateral agreements, or remissions. Applicable tariff rates are detailed in the Customs Tariff Handbook, published as a statutory instrument by the Government of Zimbabwe (GOZ). Zimbabwe’s tariff framework is guided by the Southern African Development Community (SADC) Common External Tariffs, which categorizes goods for differential treatment. Essential items, such as basic medicines and agricultural inputs not available locally, typically enter the country at a zero percent duty rate to ensure affordability and support key sectors. Conversely, finished goods like certain food products, furniture, and textiles attract higher tariffs to protect domestic manufacturers from external competition.
Zimbabwe’s tariff policy also incorporates preferential trade agreements, offering reduced or duty-free access to goods originating from countries with which Zimbabwe has trade agreements. However, tariff rates can fluctuate based on policy changes, trade agreements, or economic needs.
All exports require a customs declaration form (CD1) to ensure exporters remit proceeds back to Zimbabwe within 90 days. Certain wildlife product exports are restricted under international conventions, such as the Convention on International Trade in Endangered Species (CITES).