I. Import tariffs

Zimbabwe's tariffs are based on the Harmonized Commodity Description and Coding System, mainly ad valorem taxes, which are levied according to the CIF price. The tax rate of raw materials is 0-5%, and the tax rate of luxury goods and non-essential goods is 35-40%. Generally speaking, low tariffs on needed raw materials and capital goods reflect the government's protection of local manufacturing industries. Most imported goods are subject to a 20% surcharge. Many imported goods have to pay a sales tax of 12.5% when they are retail, and the consumption tax on luxury goods is generally as high as 20%. Alcoholic beverages, tobacco leaves and petroleum products are subject to consumption tax. China and Zimbabwe established diplomatic relations on April 1980. The main commodities exported by China are mineral products and hardware tools, and the main commodities imported are agricultural products (tobacco, etc.). ), mineral products (chrome ore notes, niobium, tantalum and barium ore), asbestos and logs. It is worth mentioning that according to Zimbabwe's tariff law, the anti-dumping law allows the imposition of ordinary dumping duties, freight dumping duties, foreign exchange dumping duties and re-imposition of dumping duties.

Two. import control

Zimbabwe implements an import license system. On the export side, laws and regulations prohibit the export of rhinoceros, rhinoceros horn, cangue south fragrant wood and other animal and plant products. If they are exported, they must obtain special permission. Grain, cotton and mineral products are all exported by state-owned companies, and direct export of private goods is prohibited. The import plan formulated by the Ministry of Trade and Commerce must be approved by the government cabinet meeting; After examination and approval, put forward a list of imported goods and importers, and publish quotas; For commercial imports, the Ministry of Trade and Commerce will issue quotas and issue import approval letters. The Ministry of Industry and Technology is responsible for issuing quotas and import approval letters for raw materials and equipment needed by industry. The Ministry of Industry and Technology is responsible for issuing quotas and issuing import notices for raw materials and equipment needed by industry. The import license is valid for 6 months and must be extended. During the validity period of the import license, the importer shall submit the import contract and license to the reserve bank for review and apply for foreign exchange. After approval, the bank transfers the foreign exchange quota to the importer's affiliated bank, the importer opens a letter of credit and pays foreign exchange to the affiliated bank, and the bank guarantees to undertake foreign exchange commitments. The items of imported goods shall not be changed and the import license shall not be transferred. The amount of import license is calculated and taxed according to FOB price. When the transaction is actually completed, you can apply to the reserve bank for the required freight. At present, Zimbabwe's import and export business is mainly private enterprises, which basically use food stamps and cash transactions. However, the business of state-owned import and export companies is gradually expanding. For example, it is responsible for importing goods needed by the government, schools, institutions and other units, usually through bidding.

Three. Import document

1. The packing list shall be printed and numbered on company office paper. The bill of lading must include a detailed description of the goods, the name and address of the supplier or manufacturer, the time and place of shipment, freight, total FOB value, insurance premium and auxiliary fees. Exporters in China need to seek guidance from Zimbabwean importers on special requirements, including the format and weight of invoice copies.

2. Bill of Lading Generally speaking, the bill of lading should include the name of the shipowner, the name and address of the consignee, the designated port, the description of the goods, the list of freight and other expenses, the quantity of the whole bill of lading, the date and signature of the carrier's transport receipt. The above information should be consistent with the relevant contents on the packing list and package. Mark and quantity should be clear. To allow authorized delivery, it is generally necessary to provide the original bill of lading at the time of customs liquidation.

3. Packing List All packing lists shall include the following contents: package mark and quantity, net weight and gross weight of each package, and detailed description of each package and its contents.

Four. Labeling, marking and packaging

1. Labels have special provisions on the import and labeling of certain toxic substances or drugs containing toxic substances. Pesticide labels also have special requirements, and safety warnings must be clearly written. The Commercial Marking Law requires the names of towns, regions, administrative regions and countries of origin of imported goods to be marked.

2. The shipping mark shall be notified to the ship as required, and the consignee shall be marked on the package, including the port mark. At the same time, the package should be numbered, and the number of contents can be determined unless there is no number.

3. Packing the goods shipped to Zimbabwe should be suitable for long-distance voyage, hot and humid climate in tropical areas and simple handling. As South Africa is located inland, imported goods need to be re-exported through South Africa or Mozambique. For special packaging requirements, exporters should contact their Zimbabwean customers.

Verbs (short for verb) enter and store.

Zimbabwe Customs accepts import declarations within 10 months or within the allowed time. The importer must pick up the goods within the specified time. If the goods are not picked up within the specified time, the customs will transport the goods to the national warehouse. If no one picks up the goods after 3 months, an auction will be held. If the bill of lading cannot be submitted within the statutory time limit, the customs authorities may allow temporary entry on the condition that the deposit is collected and the bill of lading is submitted within the prescribed time limit. In addition, most commodities exported to Zimbabwe with a price of 1 10,000 dollars or more are subject to compulsory quantity and quality inspection and price comparison. These inspections and comparisons are carried out by expert service co., ltd. or its agent before shipment. (Reprinted)