Detention of goods by Zimra

THERE are two main ways in which imported goods are detained by the Zimbabwe Revenue Authority (ZIMRA) namely: Receipt for Items Held (R.I.H)

Under what circumstances is a Receipt for Items Held issued?
This receipt is issued when one imports goods and is not able to pay the duties due, or the goods require permits or licences from the various controlling authorities.

For how long are the goods held?
ZIMRA keeps such goods for a maximum of 60 days before they are sold at a rummage auction stale.

Besides the duty payable, are there any other charges that one must pay?
Storage charges in the form of State Warehouse rent are also payable and will start to accrue from the date the goods have been held.

Rates for the State Warehouse rent are as follows:
(a)    Goods having a gross weight of not more than 500kg attract $2 per consignment per day.
(b)    Goods having a gross weight of more than 500kg, but not more than one tonne attract $4 per consignment per day.
(c)    Goods having gross weight of more than one tonne attract $6 per tonne or part thereof per day; and
(d)    Motor vehicles attract $10 per day.

However, for goods held at a container depot or transit shed or any other designated Customs area, the storage rate shall be that charged by the operator and is to be paid to that operator.

What happens after 60 days and one has not paid the duty or met the import conditions?
  The goods will be sold at a public auction.
  Before the sale date,the owner may still come and pay duty plus the accrued rent for the goods and the goods may be released to him/her.

What happens if the goods are perishables?
If the goods are of such a nature that they cannot be held for longer periods, for example vegetables and fresh fish, they will be disposed immediately.

1. Notice of Seizure

Under what circumstances is a Notice of Seizure issued?
Goods are seized when an offence has been committed, that is, when one is in contravention of the provisions of the Customs and Excise Act [Chapter 23:02] and any other law relating to Customs and Excise.

For how long are the goods detained?
The goods are detained until such time, which shall be within three months, when the person from whom the goods were seized has made written representations to have the goods released.

The Commissioner-General of ZIMRA may release the goods without formality or upon payment of the duty due plus a fine and storage charges.

However, the owner does not institute proceedings for release of the goods within 90 days, the commissioner general of ZIMRA may declare the goods forfeited to the State and they will be eventually disposed of at a public auction. In some circumstances, no option of release may be given due to the gravity of the offence.

How are the goods disposed of?
 
The goods will be sold at a public auction.

If release terms were set and it is before the sale date, the owner may still come and fulfil the set conditions and the goods will be released to him/her.

What happens if the goods are perishables?
If the goods are of such a nature that they cannot be held for longer periods, for example vegetables or fresh fish, they will be disposed of immediately.

Disclaimer: This article was compiled by the Zimbabwe Revenue Authority for information purposes only, ZIMRA shall not accept responsibility for loss or damage arising from use of material in this article and no liability will attach to the Zimbabwe Revenue Authority.

To contact ZIALRAj Visit our website www. zimra.co.zw. Follow us on Twitter: @Zimra_11. Like us on Facebook: www.facebook.com/ZIMRA.11. Send us an e-mail: pr@zimra.co.zw. Call us (Head Office): 04-758891 - 5; 790813; 790814; 781345i 751624; 750731.