Non-Tariff Barriers

Complaint

Complaint number

NTB-000-577  

NTB Type

2.6. Additional taxes and other charges  

Complaint

Customs and Excise (Surtax Tariff) Notice ,2012, Statutory Instrument 112 of 2012,

Customs has introduced surtax on almost most of the agricultural products on the STR list of Eligible products, instead of paying 10% as presumptive tax there are now required to additional tax 25% as surtax that will amount to 35% and those which are not agriculture products instead of paying 25% as vat and presumptave tax there is additional 25% that means they will pay 50%, this a barrier, this will disturb the spirit of STR and all efforts to formalise transactions, and inrease cases of smuggling and corruption ,can there be clarity from Customs/Zimra for this surtax  

Status note

On 01 June 2013, Zimbabwe Revenue Authority ( ZIMRA) reported that the introduction of surtax was not targeted at STR products as the surtax is also levied on importations of the same goods from other countries taking into consideration the terms of any trade arrangements or protocols that may exist between Zimbabwe and that trading partner or block. The On 30 July 2013, Zimbabwe Focal Point advised that the NTB be conisdered resolved by the confirmation from ZIMRA that the surtax was not discriminatory.  

Progress update note

On 1st June 2013, Zimbabwe Revenue Authority explained that the STR was introduced to simplfy procedures and processes for traders importing consignments of a value less than US$1000 under COMESA. This does not relate to the duties payable or presumpive tax due. The introduction of surtax was not targeted at STR as the surtax is also levied on importations of the same goods from other countries taking into consideration the terms of any trade arrangements or protocols that may exist between Zimbabwe and that trading partner or block. The role of ZIMRA is to implement policy as enacted by Government. Smuggling and corruption are illegal activities which are not acceptable in any State. .  

Policy or regulatory NTB

No 

Location

Zimbabwe: Zimra Head Office (Government institution)  

Reporting Country or Region

Zimbabwe  

Country specific trade issue

No  

Date of incident

2013-04-12  

Status

Resolved  

Date of resolution

2013-07-30  

Product Description

All products

Computer-assisted translation

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• Arabic
• French
• Portuguese

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Total value

US$2 000.00  

Date reported

2013-04-12 18:20  

Modified

2013-08-02 15:32