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

PRELIMINARY Section

1. Short title.
3. Commissioner of Customs and Excise.
4. [Repealed].

PART II

POWERS OF OFFICERS

5. Stationing of officers on ships or trains.
6. Officers to travel free when on duty.
7. Powers of officers in relation to ships, aircraft or vehicles.
8. Sealing of goods on ships, aircraft or vehicles.
9. General powers of officers.
10. Taking of samples.
11. Opening of packages.
12. Opening of postal articles.
13. Arrest of offenders by proper officers.

PART III

IMPORTATION OF GOODS

14. Ports of entry and routes.
15. Establishment of customs barriers.
16. Prohibition of importation or exportation except through appointed ports or by defined routes.
17. Appointment of landing, loading and examination places.
18. Appointment of transit sheds and customs areas and licensing of other places.
19. Appointment of container depots.
20. Appointment of private railway sidings.
21. Uncustomed goods not to be removed.
22. Entrance and exit to or from customs areas.
23. Vehicles entering or leaving customs areas.
24. Submission of train manifests, etc to proper officer
25. Postmaster-General to report goods imported by post.
26. Person in charge of vehicle to report goods in his charge.
27. Persons to report goods in their possession.
28. Report of aircraft.
29. Report of arrival of ships.
30. Report or production of documents may be dispensed with by Commissioner.
31. Report by operator of pipeline.
32. Report may be amended.
33. Cargo may remain on board ship or aircraft.
34. Liability for duty.
35. Master, pilot or pipeline operator may appoint agent.
36. Goods deemed to have been imported.
37. Time of importation.
38. No importation without entry.
39. Entry of goods to be made.
40. Entry of imported goods.
41. Embargo and examination of goods still under customs control.
42. Commissioner may require certain declarations and certificates.
43. Entry after sight.
44. Particulars of goods in entry.
45. Form or label affixed to parcels imported through the post.
46. Entry of goods imported as freight in aircraft.
47. Goods prohibited from importation.
48. 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.

PART IV

COASTING TRADE

50. Coasting trade.
51. Report to be delivered before departure of ship.
52. Report to be delivered before goods are landed.
53. Payment of wharfage and other fees.

PART V

EXPORTATION OF GOODS

54. Exporter to deliver customs documents and produce goods.

54A. Person in charge of vehicle to report goods in his charge before leaving Zimbabwe.

55. Exportation of goods.
56. Exportation of goods overland.
57. Outward clearance of ships.
58. Outward clearance of aircraft.
59. Master, pilot or operator may appoint agent.
60. Time of exportation of goods.
61. Restriction of exportation.

PART VI

EXPORT PROCESSING ZONES

62. Interpretation in Part VI.
63. Goods imported into export processing zones exempt from duty.
64. Facilities, etc., to be provided by Export Processing Zones Authority.
65. Goods deemed to be exported and imported.
66. Goods manufactured in export processing zones.
67. Removal of goods from export processing zones. PART VII

WAREHOUSING OF GOODS

68. Bonded warehouses.
69. General bond of proprietor or occupier of bonded warehouse.
70. Storing of goods in warehouse without payment of duty.
71. Removal of goods from warehouse.
72. Bonded goods as stores for aircraft or ships.
73. Bonded goods sold from a duty-free shop.
74. Clearance in terms of bond.
75. Liability of goods to duty at date of entry for consumption.
76. When warehoused goods must be cleared.
77. Sorting, repacking or destroying goods under customs authority.
78. Transfer of ownership of goods warehoused.
79. Warehouses may be locked by officer.
80. Taking stock and duty on deficiencies.
81. Sampling of warehoused goods.
82. Remittal of duty on certain warehoused goods which are destroyed, etc.
83. Removal of goods in bond to any other port of entry or any other territory.
84. Responsibility for goods placed in bonded warehouse.

PART VIII

ORDINARY DUTIES, ANTI-DUMPING DUTIES AND COUNTERVAILING DUTIES

85. Interpretation in Part VIII.
86. Customs duties.