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The information below gives a guideline on how much duty will be calculated on clothing items and shoes imported by any individual.
Any person who imports these goods is required to make a declaration of the nature, quantity and value of the items.
Zimra reserves the right to accept the declared values and in some cases, may reject the declared values where such values do not reflect a bona-fide open market value in the country of export. This is done in accordance with the provisions of Section 105 of the Customs and Excise Act [Chapter 23:02].
The following documents are required on importation:-

• Invoice (s);

• Freight statement (where applicable);

• Packing list(s) showing quantities and weight (where applicable); and/or

• Any other related documentation

Duty on new clothing items for both commercial purposes and private use is calculated based on the Value for Duty Purposes (VDP) which consists of the cost, insurance, freight and any other incidental charges incurred in bringing the goods up to the point of importation into Zimbabwe.

The rate of duty is calculated based on the value as well as the weight of the clothes. Duty on new shoes is calculated based on the value and the number of pairs. The rates of duty applicable are contained in the Customs and Excise Tariff handbook published in Statutory Instrument 111 of 2012 and are 40 percent plus $3.00/kg and 40 percent plus $1.00 per pair for new clothing and new shoes respectively. For commercial importation Value Added Tax at the rate of 15 percent remains payable.

However duty on second hand clothes and second hand shoes is calculated based on the weight of the goods. The rate of customs duty on second hand clothing and second hand shoes is $5.00 per kg. For commercial importation Value Added Tax at the rate of 15 percent remains payable.

Presumptive tax at the rate of 10 percent of the Value for Duty Purposes (VDP) is payable on all commercial importations if there is no valid tax clearance certificate presented at the time of clearance.

Following is a table showing examples of how to calculate duty payable on clothing items and shoes using arbitrary CIF values:

• NB: All values are in USD

Please note that Value Added Tax (VAT) is calculated on the sum of the VDP plus the customs duty payable.
It should be noted that it is an offence to make a false declaration.

For more information on these and other issues relating to taxation and customs, please visit our exhibition stand at the ZITF from April 22-26, 2014.