Complaint

Complaint number
NTB-000-194  
NTB Type
2.2. Arbitrary customs classification  
Complaint
The Zimbabwe tariff regime has a wide dispersion of import duty rates across the harmonised System. Zimbabwe Revenue Authority (ZIMRA) and importers are often engaged in disputes over which tariff code to classify certain commodities. Where two tariff codes appear similar, ZIMRA officials would want to maximize revenue and classify commodities according the high revenue earning tariff. At the same time, importers classify commodities according to the lowest tariff rates in order to minimize costs. These tariff classification disputes act as a non tariff barrier which can delay the clearing of goods. Valuation of goods is done by senior Customs (ZIMRA) Officers who are not always available thus causing further delays.  
Status note
Zimbabwe reported that Clear tariff resolution structures are in place. These start from station level up to National level. Importers of goods may escalate the disputes to Fiscal courts and ZIMRA may also seek the assistance of WCO tariff rulings.  
Progress update note
 
Policy or regulatory NTB
No 
Location
Zimbabwe: Ministry of Industry & Commerce (Government institution)  
Reporting Country or Region
Zimbabwe  
Country specific trade issue
No  
Date of incident
2009-07-27  
Status
Resolved  
Date of resolution
2011-03-01  
Product Description
All Products


 
Total value
0  
Date reported
2009-07-27 00:00  
Modified
2011-03-01 14:46  

Messages

No messages