Zimbabwe Import Duties 2026: Stay Compliant, Reduce Costs

Zimbabwe Customs Duties Summary

Zimbabwe's import duty structure is primarily governed by the Customs and Excise Act, utilizing the Harmonized System (HS) for classification. Duties are generally calculated on the Cost, Insurance, and Freight (CIF) value of imported goods, with a clear policy focus on protecting local industry by taxing finished goods higher than raw materials. Importers must also account for a standard Value Added Tax (VAT) and potential Surtax on specific items alongside standard tariff lines.

Duty Type Descriptions:

• Ad Valorem Duty: This is the standard duty calculated as a percentage of the goods' CIF value.
• Specific Duty: A fixed amount charged per unit of quantity, such as weight or volume, regardless of the invoice value.
• Compound Duty: A hybrid calculation where both an ad valorem percentage and a specific fixed rate are applied to the same item.
• Antidumping Duty: Additional tariffs imposed on imports sold at unfairly low prices to protect domestic Zimbabwean manufacturers.
• Excise Duty: Levied on specific goods such as fuel, tobacco, and alcohol to raise revenue and discourage consumption.
• Surtax: An extra tax applied largely to imported second-hand vehicles and competing finished consumer goods.
• US-Specific Fees (Section 301, MPF, HMF): These are strictly United States regulatory fees and are not applicable to imports entering Zimbabwe.