The purpose of this article is to provide general information on those aspects of the customs transit procedures which are likely to be of practical concern to shippers and forwarders, transporters, customs clearance agents and guarantors of transit bonds – all of which are involved in international trade.

Transit is an available facility that allows for the movement of goods across international borders – that is, movement of cargo from one country to the other through the borders of a third country. This is done under Customs control without payment of any duties or taxes that are normally applicable at import, thereby allowing such payment and final clearance formalities to take place at the destination rather than at the port of entry.

A good example is where a company in the Democratic Republic of Congo imports goods from South Africa by road. The goods will pass through Beitbridge Border Post into Zimbabwe and exit via Chirundu Border Post to Zambia and eventually reach their destination. Instead of paying duties and taxes at Beitbridge Border Post, the importer may arrange to make use of the Customs Transit Procedures. The arrangement also applies to property belonging to individuals who travel by buses in transit from South Africa to, for example, Malawi, Mozambique, and Zambia, among others.

In Zimbabwe, any person who wishes to handle goods in transit must be a ZIMRA registered and bonded clearing agent who has a removal in transit bond. This bond must be guaranteed by a commercial bank or insurance company.

All goods transported through Zimbabwe must be entered on a Bill of Entry Form 21 at the port of first entry. However, removal of goods by road vehicles in transit through Zimbabwe may be disallowed by the Commissioner General and where allowed, the following conditions must be met:

• The goods shall not be removed from the road vehicle within Zimbabwe except with the written permission of a ZIMRA officer for the purposes of being transferred to another road vehicle for onward transmission. Transporters, especially haulage truck drivers must take note of this condition because if they offload goods in Zimbabwe knowing fully well that the goods had been cleared for transit to a destination outside Zimbabwe, they shall be guilty of an offence and will be charged.

• If for any reason, goods are to be removed from a vehicle, for example, in the case of a fire or accident, the goods shall be transferred to another vehicle for onward transmission or placed in a Transit Shed as directed by ZIMRA authorities or delivered into the custody of ZIMRA until such time they are removed for transit to the destination country.

• Goods removed from a vehicle must not be tampered with and neither should they be repacked without the written permission of a ZIMRA officer.

• Containers, trailers, and box trailers for private vehicles or buses conveying goods through Zimbabwe should not be opened whilst in Zimbabwe and any seals which are found or placed on such conveyance means should not be broken or tampered with unless with the permission of a ZIMRA officer.

• Any goods in transit through Zimbabwe should be exported within three days of the date of entry of removal or otherwise they must be delivered to ZIMRA custody within that period. Failure to do so incurs a fine.

• Road vehicles conveying goods through Zimbabwe may be required to use routes specified by the Commissioner General of ZIMRA.

Please note that any transporter or owner of the goods who contravenes the above provisions will be liable to a fine and the goods may be liable for seizure. Shippers, forwarders and clearing agents must ensure that the removal and transit documentation is acquitted once the goods have been confirmed to have been exported from Zimbabwe. False acquittals are illegal and those caught will be charged and fined under the Customs and Excise Act.