Clearing agents challenge ZIMRA's new registration rules

Zimbabwe's customs clearing and forwarding industry has pushed back against new Zimbabwe Revenue Authority (ZIMRA) directives requiring all clearing agents to register with the Public Accountants and Auditors Board (PAAB), arguing that the measures are legally questionable, operationally disruptive and threaten the viability of the sector.

The dispute has prompted industry stakeholders to petition Finance, Economic Development and Investment Promotion Minister Professor Mthuli Ncube, ZIMRA Commissioner General and the Parliamentary Portfolio Committee on Budget, Finance and Investment Promotion, seeking the reversal of the new requirements.

ZIMRA Corporate Affairs Executive Gladman Njanji defended the policy, saying it was introduced to strengthen governance and improve compliance within the customs clearing industry.

"The measures referenced were implemented to strengthen governance, accountability, compliance and the integrity of customs administration in fulfilment of ZIMRA's statutory mandate to facilitate legitimate trade and safeguard revenue," Njanji said.

According to a petition seen by *The Manica Post*, clearing agents argue that the requirement to register under PAAB falls outside the legal framework governing customs clearing and forwarding.

"We, the undersigned stakeholders in the customs clearing and forwarding sector, respectfully submit this petition to express our grave concern regarding recent operational directives issued by the Zimbabwe Revenue Authority (ZIMRA), namely: the requirement for Customs Clearing Agents to be registered under the Public Accountants and Auditors Board (PAAB); and the recent notice issued by the Commissioner-General concerning the forfeiture of funds held in prepayment accounts," the petition states.

The industry is also contesting ZIMRA's handling of customs prepayment accounts.

Before February 2026, clearing agents maintained prepayment accounts with ZIMRA into which importers deposited funds for customs duties before submitting declarations.

According to the petition, ZIMRA discontinued the arrangement, citing concerns over what it termed "fictitious deposits", resulting in genuine customer funds being frozen.

"Our clients had grown accustomed to this system to the extent that some would set aside funds for customs duty for their recurring imports. However, this system was abruptly stopped by ZIMRA," the petition states.

"As agents, we sought guidance from ZIMRA on how such locked funds were to be treated, to no avail, only to receive a public notice that the funds were forfeited to the State."

The clearing agents said the development had damaged their relationships with clients, many of whom believe the agents colluded with the revenue authority.

The industry also questioned the legal basis for requiring customs clearing agents to register with PAAB.

Stakeholders argue that customs clearing is already regulated under the Customs and Excise Act and related regulations, with annual licensing requirements administered by ZIMRA.

They contend that PAAB regulates accounting and auditing professionals rather than customs practitioners.

"A cross-check with PAAB has shown that they train accountants, and customs agents are not accountants," the petition reads.

"Customs clearing and forwarding is a specialised trade regulated under customs and excise legislation and ZIMRA's own licensing framework. It is not an accounting or auditing profession."

According to the petition, mandatory PAAB registration would not improve customs compliance because the board does not provide training in customs legislation, tariff classification, customs valuation, rules of origin or border procedures.

Instead, stakeholders argue that the new requirement creates unnecessary duplication of regulatory oversight while increasing compliance costs.

They warned that the measure could force smaller clearing agencies out of business and undermine trade facilitation at a time when Zimbabwe is seeking to improve the ease of doing business.

The petition calls on ZIMRA to immediately suspend the PAAB registration requirement pending stakeholder consultations and a legal review.

It also urges the authority to withdraw the notice relating to forfeiture of prepayment account funds, engage meaningfully with industry representatives, issue a legal opinion clarifying the distinction between statutory deposits and prepayment accounts, and ensure that future regulatory reforms remain consistent with enabling legislation and principles of administrative justice.

The dispute highlights growing tensions between the revenue authority and industry players over regulatory changes aimed at strengthening compliance while balancing the operational realities of Zimbabwe's customs and logistics sector.