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CUSTOMS AND EXCISE ACT
Acts 16/1955 (Federal), 24/1955 (Federal), 10/1956 (Federal), 16/1956 (Federal), 20/1956 (Federal), 29/1956 (Federal),
1/1957 (Federal), 10/1957 (Federal), 20/1957 (Federal), 24/1957 (Federal), 15/1958 (Federal), 25/1958 (Federal),
7/1959 (Federal), 15/1959 (Federal), 21/1959 (Federal), 22/1959 (Federal), 44/1959 (Federal), 3/1960 (Federal),
4/1960 (Federal), 17/1960 (Federal), 18/1960 (Federal), 39/1960 (Federal), 5/1961 (Federal), 22/1961 (Federal),
4/1962 (Federal), 6/1962 (Federal), 25/1962 (Federal), 36/1962 (Federal), 49/1962 (Federal), 3/1963 (Federal), 9/1963 (Federal),
25/1963 (Federal), 5/1964, 11/1964, 36/1964, 51/1964, 90/1964, 4/1965, 6/1965 (s. 19), 9/1965 (s. 8), 14/1965, 26/1965, 3/1966,
7/1966, 40/1966, 1/1967, 3/1967, 12/1967, 32/1967,. 48/1967, 3/1968, 17/1968, 28/1968, 3/1969, 26/1969, 38/1969, 1/1970,
17/1970, 36/1970, 19/1971, 49/1971, 19/1972, 43/1972, 7/1973, 19/1973, 6/1974, 22/1974, 41/1974, 30/1975, 17/1976, 30/1976,
26/1977, 22/1978, 24/1978, 36/1978, 41/1978 (s. 15), 23/1979, 24/1979, 2/1980, 15/1980, 1/1981, 15/1981, 22/1981, 51/1981,
53/1981, 8/1982, 33/1982, 34/1982, 9/1983, 20/1983, 29/1983, 17/1984, 25/1984, 29/1984, 19/15, 26/1985, 18/1986, 20/1986, 24/1986, 28/1987, 29/1987, 30/1987, 16/1988, 11/1989, 3/1990, 5/1990, 19/1990, 25/1990, 1/1991, 11/1991 (s. 14), 27/1991,
8/1992, 17/1992, 21/1992, 12/1993, 15/1994, 19/1994, 17/1995, 4/1996 (as modified by S.I. 94/1996), 13/1996, 3/1998 (s. 31),
29/1998, 17/1999, 21/1999, 22/1999, 18/2000, 22/2001, 27/2001, 29/2001, 15/2002, 12/2002, 15/2002, 10/2003, 18/2004, 29/2004, 2/2005, 8/2005, 12/2006, 8/2007, 3/2009;5/2009, 10/2009. R.G.N.s 803/1963, 25/1970, 217/1970, 313/1970, 452/1970, 529/1970, 1135/1971, 413/1974, 790/1974, 822/1974.
ARRANGEMENT OF SECTIONS PART I
- Short title.
- Commissioner of Customs and Excise.
POWERS OF OFFICERS
- Stationing of officers on ships or trains.
- Officers to travel free when on duty.
- Powers of officers in relation to ships, aircraft or vehicles.
- Sealing of goods on ships, aircraft or vehicles.
- General powers of officers.
- Taking of samples.
- Opening of packages.
- Opening of postal articles.
- Arrest of offenders by proper officers.
IMPORTATION OF GOODS
- Ports of entry and routes.
- Establishment of customs barriers.
- Prohibition of importation or exportation except through appointed ports or by defined routes.
- Appointment of landing, loading and examination places.
- Appointment of transit sheds and customs areas and licensing of other places.
- Appointment of container depots.
- Appointment of private railway sidings.
- Uncustomed goods not to be removed.
- Entrance and exit to or from customs areas.
- Vehicles entering or leaving customs areas.
- Submission of train manifests, etc to proper officer
- Postmaster-General to report goods imported by post.
- Person in charge of vehicle to report goods in his charge.
- Persons to report goods in their possession.
- Report of aircraft.
- Report of arrival of ships.
- Report or production of documents may be dispensed with by Commissioner.
- Report by operator of pipeline.
- Report may be amended.
- Cargo may remain on board ship or aircraft.
- Liability for duty.
- Master, pilot or pipeline operator may appoint agent.
- Goods deemed to have been imported.
- Time of importation.
- No importation without entry.
- Entry of goods to be made.
- Entry of imported goods.
- Embargo and examination of goods still under customs control.
- Commissioner may require certain declarations and certificates.
- Entry after sight.
- Particulars of goods in entry.
- Form or label affixed to parcels imported through the post.
- Entry of goods imported as freight in aircraft.
- Goods prohibited from importation.
- Restricted importations.
49A. Registration of imported vehicles.
49B. Application for registration of locally assembled and re-built vehicles.
49C. Allocation of registration mark and number and issue of registration book.
- Coasting trade.
- Report to be delivered before departure of ship.
- Report to be delivered before goods are landed.
- Payment of wharfage and other fees.
EXPORTATION OF GOODS
- Exporter to deliver customs documents and produce goods.
54A. Person in charge of vehicle to report goods in his charge before leaving Zimbabwe.
- Exportation of goods.
- Exportation of goods overland.
- Outward clearance of ships.
- Outward clearance of aircraft.
- Master, pilot or operator may appoint agent.
- Time of exportation of goods.
- Restriction of exportation.
EXPORT PROCESSING ZONES
- Interpretation in Part VI.
- Goods imported into export processing zones exempt from duty.
- Facilities, etc., to be provided by Export Processing Zones Authority.
- Goods deemed to be exported and imported.
- Goods manufactured in export processing zones.
- Removal of goods from export processing zones. PART VII
WAREHOUSING OF GOODS
- Bonded warehouses.
- General bond of proprietor or occupier of bonded warehouse.
- Storing of goods in warehouse without payment of duty.
- Removal of goods from warehouse.
- Bonded goods as stores for aircraft or ships.
- Bonded goods sold from a duty-free shop.
- Clearance in terms of bond.
- Liability of goods to duty at date of entry for consumption.
- When warehoused goods must be cleared.
- Sorting, repacking or destroying goods under customs authority.
- Transfer of ownership of goods warehoused.
- Warehouses may be locked by officer.
- Taking stock and duty on deficiencies.
- Sampling of warehoused goods.
- Remittal of duty on certain warehoused goods which are destroyed, etc.
- Removal of goods in bond to any other port of entry or any other territory.
- Responsibility for goods placed in bonded warehouse.
ORDINARY DUTIES, ANTI-DUMPING DUTIES AND COUNTERVAILING DUTIES
- Interpretation in Part VIII.
- Customs duties.