Section 223A of the Customs and Excise Act [Chapter 23:02] empowers the Zimbabwe Revenue Authority (ZIMRA) to conduct post clearance audits on imported goods in Zimbabwe.

Post clearance audit (PCA) is a Customs control measure to confirm the accuracy and authenticity of Customs declarations through a structured and systematic examination of the relevant books, records, systems, and commercial data kept by persons/companies directly or indirectly involved in the importation and exportation of goods.

The Customs & Excise Act requires every person carrying on any business which involves handling or dealing in goods to keep or cause to be kept within Zimbabwe, proper records and books of account in the English language of all his transactions and bills of entry, bills of lading, rail notes, invoices and all other documents relating to any goods required to be accounted for in terms of the Customs & Excise Act or any other law relating to customs and excise for a period of 6 years after the date of the importation, purchase or exportation of any goods.

The Act provides that the Commissioner of Customs & Excise, after releasing goods subject to entry and in order to satisfy himself or herself as to the accuracy of the particulars contained in the declaration, may undertake a Post Clearance Audit in relation to those goods, that is to say he or she may;

1.     Carry out inspections at the premises of the owner of the goods, or at the place to which the goods are destined, or at the premises where any documentation or data relating to the goods in question is located or may reasonably be expected to be found; and 

2.     Question any person at any premises or place referred to in paragraph (1), or any person having possession or custody of the documentation or data; and

3.     Inspect or examine the goods, and any books, written records, computer records, and other data or documentation relating to the import, export or subsequent disposal of the goods in question; and

4.     Take possession of and remove or make extract from or make copies of the records, data or documentation referred to in paragraph (3).

The main objective of Post Clearance Audit is to enhance voluntary compliance. Post Clearance Audits are carried out to check, inter alia, compliance with regulatory controls, whether goods were properly declared and that correct duties were paid.

Post Clearance Audit provides ZIMRA with a better understanding regarding the client’s overall ability and interest in complying with Customs requirements. An on-site visit gives ZIMRA an opportunity to assist the client by educating or advising on procedures and regulatory requirements relating to Customs & Excise. After Post Clearance Audit, clients with high levels of compliance may be recommended for Authorised Economic Operator status enabling them to import/export goods with minimal interventions at the ports of entry.

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Disclaimer

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. 

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