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OpenGovernment Imposes New Regulations To Combat Smuggling
The government has introduced new regulations that presume certain goods to be smuggled unless the owners can provide evidence of customs duty payment.
Under the Customs and Excise (Designated Deemed Smuggled Goods) Regulations, 2025, any manufacturer, wholesaler, retailer, or consumer found in possession of designated goods without proof of duty payment to ZIMRA will be considered to have smuggled the goods. They will be liable for the payment of the duty, along with any applicable penalties.
The designated goods include alcoholic and non-alcoholic beverages, cement, clothing, footwear, dairy products, diapers, electrical appliances, cables, ploughs and their parts, processed meat, rice, pasta, sugar, tyres, motor spares, washing powder, detergents, biscuits, sweets, and laundry soaps.
The regulation doesn’t target consumers but traders and manufacturers. It says:
For the avoidance of doubt, no customer shall be required to produce proof of payment of duty on imported goods purchased from a local manufacturer, wholesaler or retailer.
It shall be the responsibility of the person who would have imported the goods or the manufacturer (in the case of such imported goods used as inputs into production), wholesaler or retailer of such imported goods to provide satisfactory documentary evidence to the extent that the goods have been properly imported.
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