Complaint

Complaint number
NTB-000-568  
NTB Type
2.2. Arbitrary customs classification  
Complaint
Revaluation of products by customs ,a trader came with catapillar or madora and the value was k 2000000.00=$400.00 and was revalued to K 4180000.00, customs is refusing value for these goods ofwhich it only pays pre sumptive tax this is not the first time Zimra raises value to goods which pays only p tax. Some of these goods are not bought at Lusaka markert were thay have pegged there prices this is one of the reasons why why people would resort to smuggling  
Status note
On 17 June 2013, Zimbabwe Revenue Authority reported that valuation of consignments is provided for in the Zimbabwe Customs and Excise Act (Chapter 23:02). This particular valuation of Madora at Kariba Border Post was based on previous importations, investigations and information gathered from the neighboring country Zambia because no commercial invoices were tendered. ZIMRA advised that, where the values declared are within the given range, they are accepted. However where the values differ drastically the assessed values are resorted to. The complainant is advised to liaise with the Station Manager Kariba or the Supervisors to understand how the valuation is conducted.  
Progress update note
On 17 June 2013, Zimbabwe Revenue Authority reported that valuation of consignments is provided for in the Zimbabwe Customs and Excise Act (Chapter 23:02). This particular valuation of Madora at Kariba Border Post was based on previous importations, investigations and information gathered from the neighboring country Zambia because no commercial invoices were tendered. ZIMRA advised that, where the values declared are within the given range, they are accepted. However where the values differ drastically the assessed values are resorted to. The complainant is advised to liaise with the Station Manager Kariba or the Supervisors to understand how the valuation is conducted.  
Policy or regulatory NTB
No 
Location
Zimbabwe: Kariba (Border post)  
Reporting Country or Region
Zimbabwe  
Country specific trade issue
No  
Date of incident
2013-02-13  
Status
Resolved  
Date of resolution
2013-06-17  
Product Description
Caterpillar worms


 
Total value
US$836.00  
Date reported
2013-02-22 11:06  
Modified
2013-09-26 11:47