Zimbabwe Import Tax

Zimbabwe, located in Southern Africa, has a diversified economy with agriculture, mining, and manufacturing as major sectors. The nation imports a variety of goods, and to regulate these imports, it applies a range of tariff rates depending on the product category. The Zimbabwe Revenue Authority (ZIMRA) oversees these tariffs, which are aligned with the Common Market for Eastern and Southern Africa (COMESA) and the Southern African Development Community (SADC) guidelines. Additionally, Zimbabwe imposes special import duties on specific products from certain countries to protect its local industries and generate revenue.

Custom Tariff Rates for Products by Category

1. Agricultural Products

Agriculture is a key sector in Zimbabwe, and it is highly protected through tariffs to promote local farming.

1.1 Food Products

• Basic Food Items:
  • Maize and maize products: 5% import duty
  • Rice: 25% import duty
  • Wheat flour: 20% import duty
• Processed Foods:
  • Pasta: 30% import duty
  • Biscuits: 35% import duty
  • Sauces, ketchup, and similar condiments: 25% import duty
• Special Import Duties:
  • COMESA member countries: Duty exemption on most agricultural products
  • SADC member countries: Reduced tariffs based on trade agreements

1.2 Fruits and Vegetables

• Fresh fruits (e.g., apples, bananas): 40% import duty
• Dried fruits: 25% import duty
• Fresh vegetables: 25% import duty

1.3 Meat and Dairy Products

• Meat Products:
  • Fresh or frozen beef: 40% import duty
  • Processed meats (sausages, bacon): 35% import duty
• Dairy Products:
  • Milk and cream: 20% import duty
  • Cheese and yogurt: 25% import duty

2. Manufactured Goods

2.1 Textiles and Apparel

The textile industry is a crucial sector for local employment. High tariffs are applied to protect local manufacturers.

• Clothing:
  • Imported clothing: 40% import duty
  • Second-hand clothing: 30% import duty
• Textile Materials:
  • Cotton fabrics: 15% import duty
  • Synthetic fabrics: 25% import duty
• Special Import Duties:
  • Products from COMESA: Reduced or zero tariffs for member countries

2.2 Footwear and Leather Goods

• Leather shoes: 35% import duty
• Synthetic footwear: 25% import duty
• Handbags and wallets: 30% import duty

2.3 Electronics and Appliances

• Consumer Electronics:
  • Mobile phones: 0% import duty (but subject to VAT)
  • Laptops and tablets: 0% import duty
  • Televisions: 25% import duty
• Home Appliances:
  • Refrigerators: 30% import duty
  • Washing machines: 25% import duty
  • Microwave ovens: 20% import duty

3. Vehicles and Transport Equipment

3.1 Motor Vehicles

• New Vehicles:
  • Passenger cars: 20% import duty
  • Commercial vehicles: 15% import duty
• Used Vehicles:
  • Passenger cars (older than 5 years): 40% import duty
  • Commercial vehicles (older than 5 years): 30% import duty
• Special Import Duties:
  • Vehicles from SADC countries: Preferential tariffs apply

3.2 Spare Parts and Accessories

• Engine parts: 10% import duty
• Tires: 20% import duty
• Batteries: 25% import duty

4. Industrial Machinery and Equipment

4.1 Heavy Machinery

• Tractors and agricultural machinery: 5% import duty
• Mining equipment: 0% import duty (incentive for mining investments)
• Construction machinery: 15% import duty

4.2 Manufacturing Equipment

• Textile machinery: 5% import duty
• Food processing equipment: 10% import duty
• Electrical machinery: 15% import duty

5. Pharmaceuticals and Medical Equipment

5.1 Medicines and Pharmaceuticals

• Essential medicines (antibiotics, vaccines): 0% import duty
• Non-essential medicines (cosmetic drugs): 10% import duty

5.2 Medical Equipment

• Diagnostic equipment (e.g., X-ray machines): 0% import duty
• Medical disposables (gloves, syringes): 5% import duty

6. Chemical Products

6.1 Fertilizers and Pesticides

• Chemical fertilizers: 0% import duty
• Organic fertilizers: 5% import duty
• Pesticides: 10% import duty

6.2 Cosmetics and Personal Care

• Skincare products: 30% import duty
• Hair care products: 25% import duty
• Perfumes: 35% import duty

7. Plastic and Rubber Products

• Plastic bags: 40% import duty (environmental protection measure)
• Rubber tires: 25% import duty
• Plastic household items (buckets, containers): 30% import duty

8. Minerals and Metal Products

8.1 Base Metals

• Iron and steel products: 10% import duty
• Aluminum products: 5% import duty
• Copper products: 5% import duty

8.2 Precious Metals

• Gold and silver (raw): 0% import duty (to support mining sector exports)
• Jewelry and ornaments: 15% import duty

9. Special Import Duties from Certain Countries

Zimbabwe has trade agreements with several regional bodies that influence import tariffs:

• COMESA:
  • Goods originating from COMESA member states often enjoy reduced or zero tariffs, particularly in agricultural and manufactured products.
• SADC:
  • Reduced tariffs for goods from SADC member countries. For example, machinery, textiles, and food products have preferential rates.
• Bilateral Trade Agreements:
  • Zimbabwe has special tariff arrangements with South Africa, Botswana, and Namibia, which include reduced import duties on select products.

Country Facts About Zimbabwe

• Formal Name: Republic of Zimbabwe
• Capital City: Harare
• Largest Cities:
  • Harare
  • Bulawayo
  • Chitungwiza
• Per Capita Income: Approximately USD 1,400 (2023 estimate)
• Population: Around 16 million people
• Official Language: English (Shona and Ndebele are widely spoken)
• Currency: Zimbabwean Dollar (ZWL), with widespread use of the USD
• Location: Southern Africa, landlocked; bordered by Zambia, Mozambique, South Africa, and Botswana

Geography of Zimbabwe

Zimbabwe’s terrain is largely defined by the high central plateau, known as the Highveld, which is covered with savannah. The country also features the Eastern Highlands, which are characterized by forested mountains and cooler temperatures. Major rivers such as the Zambezi and Limpopo define the northern and southern borders, respectively. Zimbabwe is home to the famous Victoria Falls, one of the largest and most spectacular waterfalls in the world. The country has a tropical climate, with a wet season from November to March and a dry season for the rest of the year.

Economy of Zimbabwe

Zimbabwe’s economy is driven by agriculture, mining, and services. The country is a significant producer of tobacco, cotton, and horticultural products. However, agricultural production has faced challenges due to recurrent droughts and economic instability. The mining sector is a major contributor to export earnings, with gold, platinum, diamonds, and coal as key mineral exports. Manufacturing, once a strong component of the economy, has seen a decline, but there are efforts to revive it, focusing on agro-processing, textiles, and metal products.

Major Industries

1. Agriculture:
   • Tobacco, maize, cotton, and horticultural products
   • Livestock farming (beef, poultry)
2. Mining:
   • Gold, platinum, diamonds, coal
   • Nickel and lithium (emerging sectors)
3. Manufacturing:
   • Agro-processing (food and beverages)
   • Textiles and clothing
   • Metal products and machinery
4. Tourism:
   • Major attractions include Victoria Falls, Hwange National Park, and Great Zimbabwe
   • Wildlife safaris and cultural heritage sites are significant draws

Trade Overview

Zimbabwe relies heavily on imports for various goods, including machinery, vehicles, electronics, and certain food products. Key trading partners include South Africa, China, the United Arab Emirates, and the European Union. The country has a trade deficit, with exports predominantly in raw materials like minerals and agricultural products, while imports include finished goods and industrial equipment.