Tractors are among the customs duty and Value Added Tax (VAT) free
importations. This move was done in order to boost agriculture.
How to clear the goods?
Clearance of tractors is done on a Bill of Entry Form 21 through a
registered clearing agent.
Which documents need to be attached to the declaration on
1. Supplier Invoice.
2. Consignment note/freight statement (where applicable)
3. Export documents from the country of export
4. ITF 263
5. Declaration of particulars relating to customs value (F52A)
6. Electronic road manifest
7. Any other relevant documents that may be requested by the
Zimbabwe Revenue Authority (ZIMRA)
The following agricultural goods may also be imported duty
and VAT free.
• manure spreaders (8432.41.00),
• fertilizer distributors (8432.42.00),
• hay balers (8433.40.00),
• combine harvesters (8433.51.00),
• machines for sorting eggs (8433.60.00),
• machines for preparing animal feeding stuff s (8436.10.00)
• incubators for poultry (8436.21.00)
Goods listed above are treated as commercial importations, clearance
to be done through a bill of entry F21 will need a tax clearance
certifi cate in order to be exempted from payment of presumptive tax.
A valid tax clearance certifi cate (ITF 263) is still required when
importing customs duty and Value Added tax free agricultural
equipment. Failure to produce such attracts a presumptive tax of 10%
of the value for duty purposes.
My Taxes, My Duties: Building my Zimbabwe!!
This article was compiled by the Zimbabwe Revenue Authority for
information purposes only. ZIMRA shall not accept responsibility
for loss or damage arising from use of material in this article and no
liability will attach to the Zimbabwe Revenue Authority.’
To contact ZIMRA:
Visit our website : www. zimra.co.zw
Follow us on Twitter :@Zimra_11
Like us on Facebook : www.facebook.com/ZIMRA.ZW
Send us an e-mail : [email protected]/[email protected]
Call us (Head Offi ce) : 0242 –758891/5; 790813; 790814; 781345;
e-TIP : http://ecustoms.zimra.co.zw/etip