WT/REG450/1  
12 April 2022 
(22-3011) Page: 1/17 
Committee on Regional Trade Agreements    
 
FACTUAL PRESENTATION  
PREFERENTIAL TRADE AGREEMENT BETWEEN NAMIBIA AND ZIMBABWE, GOODS  
Report by the Secretariat  
This report, prepared for the consideration of the  Preferential Trade Agreement 
between Namibia and Zimbabwe, has been drawn up by the WTO Secretariat on its 
own responsibility and in full consultation with the Parties. The factual presentation 
reproduces as closely as possible the terminology used in the  Agreement and in the 
comments provided and does not imply official endorsement or acceptance by the 
Secretariat of such terminology. The report has been drawn up in accordance with the 
rules and procedures contained in the Decision for a Transparency Mech anism for 
Regional Trade Agreements (WT/L/671) and thus does not imply any value judgement 
by the Secretariat regarding the contents of the Agreement . 
 
Any technical questions arising from this report may be addressed to 
Ms. Rohini  Acharya  (tel: +41 22 739  5874). Any statistical questions arising from this 
report may be addressed to Ms. Rowena Cabos  (tel: +41 22 739 5185). 
 
 
  WT/REG450/1  
 
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  Table o f Contents  
Page 
1   TRADE ENVIRONMENT  ................................ ................................ ................................ . 3 
2   CHARACTERISTIC ELEMENTS OF THE AGREEMENT  ................................ ......................  5 
2.1   Background information  ................................ ................................ .............................  5 
3   PROVISIONS ON TRADE IN GOODS  ................................ ................................ .............  5 
3.1   Import duties and charges, and quantitative restrictions  ................................ .................  5 
3.1.1   General provisions  ................................ ................................ ................................ .. 5 
3.1.2   Liberalization of trade and tariff lines  ................................ ................................ .........  6 
3.1.3   Liberalization schedule ................................ ................................ .............................  6 
3.1.4   Tariff rate quotas  ................................ ................................ ................................ .... 9 
3.2   Rules of origin  ................................ ................................ ................................ ...........  9 
3.3   Export  duties and charges, and quantitative restrictions  ................................ .................  10 
3.4   Regulatory provisions of the agreement  ................................ ................................ ....... 10 
3.4.1   Standards  ................................ ................................ ................................ .............  10 
3.4.1.1    Sanitary and phytosanitary measures  ................................ ................................ .... 10 
3.4.1.2    Technical barriers to trade  ................................ ................................ ....................  10 
3.4.2   Safeguard mechanisms  ................................ ................................ ...........................  10 
3.4.3   Anti-dumping and count ervailing measures  ................................ ...............................  10 
3.4.4   Subsidies and state -aid ................................ ................................ ...........................  11 
3.4.5   Customs -related procedures  ................................ ................................ ....................  11 
3.4.6   Other regulations  ................................ ................................ ................................ ... 11 
3.5   Sector-Specific Provisions of the Agreement  ................................ ................................ . 11 
4   GENERAL PROVISIONS OF THE AGREEMENT  ................................ .............................  11 
4.1   Transparency  ................................ ................................ ................................ ...........  11 
4.2   Current payments and capital movements  ................................ ................................ .... 11 
4.3   Exceptions  ................................ ................................ ................................ ...............  11 
4.4   Accession and withdrawal  ................................ ................................ ..........................  11 
4.5   Institutional framework  ................................ ................................ .............................  11 
4.6   Dispute settlement  ................................ ................................ ................................ ... 12 
4.7   Relationship with other agreements concluded by the parties  ................................ ..........  12 
4.8   Government procurement  ................................ ................................ ..........................  13 
4.9   Intellectual property rights  ................................ ................................ .........................  13 
4.10   Competition  ................................ ................................ ................................ ...........  13 
4.11   Environment  ................................ ................................ ................................ ..........  13 
4.12   Labour  ................................ ................................ ................................ ..................  13 
4.13   Electronic co mmerce  ................................ ................................ ...............................  13 
4.14   Small and medium -sized enterprises  ................................ ................................ .........  13 
ANNEX 1  ................................ ................................ ................................ ........................  14 
 
 WT/REG450/1  
 
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  Key Facts  
 
Parties to the Agreement:   Namibia and Zimbabwe  
 
Date of Signature:     17 August 1992  
 
Date of Entry into Force:    30 April 1993 ; entry into 
force of amendment: 28 October 2009  
 
Date of Notification:    24 March 2021  
 
Full implementation:     1993  
 
1  TRADE ENVIRONMENT  
1.1.  The Free Trade Agreement between Namibia and Zimbabwe (hereinafter the Agreement) is the 
seventh RTA in force and notified by Namibia and the sixth RTA in force and notified by Zimbabwe.1 
1.2.  In 2020 Namibia's GDP was estimated to be USD 10,564 million, while per capita GDP was USD 
4,968. Zimbabwe's GDP was valued at USD 21,038 million and per capita income at USD 1,373. 
With merchandise exports and impo rts at USD 5,600 and USD 6,823 million respectively, Namibia's 
global ranking in exports and imports was 104 and 110 respectively. Zimbabwe's export and imports 
were USD 4,396 and USD 5,002 million respectively and its world ranking in exports and imports at 
112 and 126 respectively. Both countries largest exports are fuels and mineral products, 53.1% of 
total exports for Namibia and 36.4% for Zimbabwe, followed by agricultural products (24.1% for 
Namibia and 25.7% for Zimbabwe. Imports are mainly dominated  by manufactured products at 
49.9% of total imports for Namibia and 59.3% for Zimbabwe.  
1.3.  Trade between the Parties is relatively small. Around 0.4% of Namibia's exports were destined 
for Zimbabwe in 2020 and 0.1% of its imports originated in Zimbabwe. Aroun d 0.1% and 0.2% 
respectively of Zimbabwe's exports and imports were to and from Namibia in 2020.  
1.4.  Chart  1.1 shows the Parties global and bilateral trade during 2010-2020. During this period 
both Parties maintained deficits in their global trade, with Zimbab we's trade deficit narrowing in 
recent years. In their bilateral trade Namibia has had a surplus in its trade with Zimbabwe  during 
this period . 
Chart 1.1 Namibia -Zimbabwe: Merchandise bilateral trade and with world (2010 -2020)  
 
Source:  UNSD Comtrade database.  
 
1 Information from the WTO RTA Database (rtais.wto.org).  
020406080100120
024681012
2010 2012 2014 2016 2018 2020USD Millions USD BillionsB. Zimbabwe
Imports from Namibia (Right Axis)
Exports to Namibia (Right Axis)
Total Imports
Total Exports
020406080100120
024681012
2010 2012 2014 2016 2018 2020USD Millions USD BillionsA. Namibia
Imports from Zimbabwe (Right Axis)
Exports to Zimbabwe (Right Axis)
Total Imports
Total ExportsWT/REG450/1  
 
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  1.5.  Chart 1.2 shows the commodity structure of trade between the Parties and in their global trade 
by broad HS Section during 2018 -2020.2 Of Namibia's largest global exports of base metals , precious 
stones  and minerals , which together accou nted for 68% of its global exports, Zimbabwe mainly 
imported minerals (19% of imports from Namibia); its largest imports from Namibia were live 
animals which accounted for 45% of its imports . Of Zimbabwe's largest export categories of precious 
stones , prepared foods, base metals and minerals (which together accounted for 93% of exports)  
prepared foods and base metals accounted for 66% of imports from Zimbabwe .  
Chart 1.2 Namibia -Zimbabwe: Product composition of merchandise trade, by HS Section 
(2018 -2020)  
 
Source:  UNSD Comtrade database.  
 
2 Data for the period prior to entry into force of the Agreement are not available.  
26
16
16876514Zimbabwe's Global Imports (%)
45
19128511Zimbabwe's imports from Namibia 
(%)
32
2221187Zimbabwe's Global Exports(%)28
261414810Namibia's Global Exports (%)
22
17
12 1187518Namibia's Global Imports (%) 
34
3218646Namibia's imports from Zimbabwe 
(%)
Total: USD 7,733 m illion Total: USD 4.0 million
Total: USD 13.2 million Total: USD 4,237 millionTotal:  USD 6,448 million
Total:  USD 5,429 million
Raw hides and skinsVegetablesLive animals
ChemicalsMineralsPrepared foods
Base metalsPrecious stonesPlastics
OtherVehiclesMachineryWT/REG450/1  
 
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  2  CHARACTERISTIC ELEMENTS OF THE AGREEMENT  
2.1  Background information  
2.1.  The Agreement was signed on 17 August 1992 and entered into force on 30 April 1993. It was 
notified to the WTO under GATT Article XXIV and its Understanding on 24 March 2021.  The text of 
the Agreement is available on the Parties' websites:  
Namibia:  https://mit.gov.na/agreements  
 
Zimbabwe : http://www.tradezimbabwe.com/wp -content/uploads/2016/03/Statutory -Instrument -
156A-of-1993-Zimbabwe -Namibia.pdf  
 
2.2.  The Agreement conta ins XIII Articles, as well as an Annexure on rules of origin; it was amended 
on 28 October 2009 .3 
2.3.  The Agreement shall remain in force for five years after entry into force and shall automatically 
be extended for additional period s of two years thereafter (Article XIII).  
2.4.  Namibia and Zimbabwe are also parties to the Southern African Development Community 
(SADC).4 Implementation of tariff liberalization commitments under the SADC  was completed by 
2012.  The Parties indicate that SADC  has not superseded the Agreement. Traders are free to use 
the agreement that confers the best advantage.   
3  PROVISIONS ON TRADE IN GOODS  
3.1  Import duties and charges, and quantitative restrictions  
3.1.1   General provisions  
3.1.  The Agreement covers trade in goods, althoug h there are some provisions on trade in services 
as well (see Section 3.4.6 below). Recognizing in the preamble, that bilateral trade should be as free 
an uninterrupted as possible, with the desire to continued and improving trade relations on the basis 
of equality and mutual benefit, the Parties agree to import goods grown, produced or manufactured 
in each others' t erritories free of customs duty (Article I). Products that are grown or produced in 
their territories are defined in Article II and must meet the rules of origin to benefit from preferential 
treatment.  
3.2.  Under Article VI the Parties shall, subject to their l aws and regulations in force and on conditions 
agreed upon by their competent authorities, permit the import of goods, free of customs duties, 
taxes and other similar charges and levies (not related to the payment for services), of (i) samples 
of goods and  publicity materials required for orders and advertising, of no commercial value and not 
for sale; (ii) goods imported temporarily for experiments and research activities; (iii) goods imported 
temporarily for trade fairs and exhibitions; (iv) goods importe d temporarily for effecting repairs and 
which are re -exported; and (v) goods originating in or from a third country and transported through 
one of the Parties and destined for the other Party.  
3.3.  Under Article III if an excise or similar tax applicable to goo ds which are or may be produced 
in a Party is in force when the Agreement entered into force, or is subsequently introduced or 
increased, that Party may simultaneously levy on similar goods produced in the other Party, which 
are imported into its territory , an equivalent duty or tax.  
 
3 The amendment to the Agreement is available at: 
https://mit.gov.na/documents/41692/195602/Amendments+to+Namibia+Zimbabwe+Trade+Agreement.pdf/1
aa5340d -3828-6fd0-75b2-d09902d606e9?t=1612875117293 .  
4 The SADC A greement, which entered into force on 1 September 2000 was considered in the CRTA in 
May 2007 based on a factual presentation prepared by the WTO Secretariat (WTO document WT/REG176/4).  WT/REG450/1  
 
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  3.1.2   Liberalization of trade and tariff lines  
3.1.3   Liberalization schedule  
3.4.  Tables 3.1 and 3.2 below show tariff elimination respectively by Namibia and Zimbabwe under 
the Agreement. Both are also party to the SADC Agreement, and referen ce is also made to trade 
liberalization scheduled under the SADC Agreement. Data are used for 2021 for Namibia and 2020 
for Zimbabwe due to the unavailability of data for the year of entry into force of the Agreement 
(1993).  
3.5.  In 2021 4,346 tariff lines (53 .9% of the tariff) at the 8 -digit level were duty free for import by 
Namibia on an MFN basis, under which, on average, 30.4% of imports from Zimbabwe entered 
during 2018 -2020.5 Under the Agreement Namibia liberalized another 3,703 lines (45.9% of the 
tariff) for imports from Zimbabwe. Around 56.5% of imports from Zimbabwe entered Namibia during 
2018-20 under these tariff lines. At the end of implementation 99.9% of the tariff was liberalized, 
with 11 lines remain dutiable, under which 13.1% of imports from  Zimbabwe entered in 2018 -20. 
Under the SADC Agreement Namibia (as part of the Southern African Customs Union) liberalized 
99.2% of its tariff for imports from other SADC parties by 2006 .6  
Table 3.1: Namibia  
Tariff elimination commitments under the Agree ment and corresponding average trade  
Duty phase -out 
period  Number of 
lines  % of total lines in 
Namibia 's tariff 
schedule  Value of 
Namibia 's 
imports from 
Zimbabwe  
(2018 -2020)  
USD million  % of Namibia 's 
total imports 
from  
Zimbabwe  
(2018 -2020)  
2021 (MFN)  4,346  53.9 1.2 30.4 
2021 3,703  45.9 2.3 56.5 
Remain dutiable  11 0.1 0.5 13.1 
TOTAL  8,060  100.0  4.0 100.0  
Note:  Tariff and imports cover HS chapters 1 -97.   
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on the data from the WTO-IDB and the Namibian authorities.  
 
3.6.  Table 3.2 shows tariff elimination by Zimbabwe under the Agreement. In 2020 673 tariff lines 
(10.5% of the tariff) at the 8 -digit level were duty free for import by Zimbabwe on an MFN basis, 
under which, on average, 17.1% of imports from Namibia entered during 2017 -2019.7 Under the 
Agreement Zimbabwe liberalized another 5,703 lines (89.3% of the tariff) for imports from Namibia. 
Around 82.9% of imports from Namibia entered Zimbabwe during 2017 -19 under these  tariff lines. 
At the end of implementation 99.8% of the tariff was liberalized, with seven lines remain dutiable, 
under which a negligible share of imports from Namibia entered in 2017 -19. Under the SADC 
Agreement Zimbabwe liberalized 98.6% of its tariff for imports from other SADC parties (except 
South Africa) by 2006 .8  
 
5 In 2021 Namibia's MFN tariff consisted of 8,060 lines at the eight -digit level. Of these lines, 7,747 or 
96.12% of the tariff was subject to ad valorem  rates of duty. Of the remaining 313 lines, 177 lines had specific 
rates of duty and 136 mixed rates of duty.  
6 WTO document WT/REG176/4.  
7 In 2020 Zimbabwe's MFN tariff con sisted of 6,383 lines at the eight -digit level. Of these lines, 5,777 or 
90.51% of the tariff was subject to ad valorem  rates of duty. Of the remaining 606 lines, 66 lines had specific 
rates of duty, 470 had compound rates and 70 mixed rates of duty.  
8 WTO document WT/REG176/4.  WT/REG450/1  
 
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  Table 3.2: Zimbabwe  
Tariff elimination commitments under the Agreement and corresponding average trade  
Duty phase -out 
period  Number of 
lines  % of total lines in 
Zimbabwe 's tariff 
schedul e Value of Zimbabwe 's 
imports from Namibia  
(201 7-2019) 
USD million  % of 
Zimbabwe 's 
total imports 
from  
Namibia  
(201 7-2019) 
2020 (MFN)  673 10.5 2.9 17.1 
2020 5,703  89.3 13.9 82.9 
Remain dutiable  7 0.1 0.0 0.0 
TOTAL  6,383  100.0  16.8 100.0  
Note:  Imports cover HS chapters 1 -97. 
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on the data from the WTO -IDB. 
 
3.7.  Table 3.3. and Chart 3.1 show tariff elimination under the Agreement by Namibia  respectively  
by broad HS Section  and HS Chapter . Following implementation of the Agreement, Namibia 
maintains duties on imports from Zimbabwe in HS Sections IV (prepared foods), XI (textiles and 
textile articles) (5 lines each) and XX (miscellaneous manufactured articles) (one line). The tariffs 
remaini ng are found in HS Chapters 17 (sugars and sugar confectionary), 63 (other made -up textile 
articles) and 94 (furniture and bedding). The average MFN and preferential tariffs remaining are the 
same in these chapters  with average tariffs at 46.7% for Chapter  63 and 20% for Chapter 94; 
specific duties apply to Chapter 17.  
Table 3.3 Namibia: Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 
Average  
% Number 
of lines  Duty -free 
lines 
under 
MFN 2021  Number of duty -
free lines under 
the Agreement  Remaining 
dutiable 
lines  Avg. Final 
Tariff  
(Dutiable)  
I 14.6 505 303 202   
II 7.0 442 196 246   
III 7.6 87 21 66   
IV 16.5 444 89 350 5 527.75c/kg  
V 1.7 189 156 33   
VI 1.8 1,352  1,160  192   
VII 7.6 473 214 259   
VIII 11.1 92 42 50   
IX 7.4 170 84 86   
X 3.6 203 151 52   
XI 22.5 999 179 815 5 46.7 
XII 22.9 104 15 89   
XIII 7.4 219 89 130   
XIV 4.1 62 49 13   
XV 7.3 808 368 440   
XVI 3.7 1,073  792 281   
XVII 10.5 296 138 158   
XVIII 0.3 214 209 5   
XIX 13.4 66 7 59   
XX 13.8 255 77 177 1 20.0 
XXI 0.0 7 7    
TOTAL  8.8 8,060  4,346  3,703  11 40.0 
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included.  
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on the data from the WTO -IDB. WT/REG450/1  
 
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  Chart 3.1 Namibia: Average of dutiable rates, by HS Chapter  
 
Note:  HS chapter 17 contains specific duties only. Based on the HS 2017 nomenclature . 
Source:  WTO estimates based on the data from the WTO -IDB. 
3.8.  Table 3.4 and Chart 3.2 show tariff elimination under the Agreement by Zimbabwe respectively 
by broad HS Section  and HS Chapter . Following implementation of the Agreement, Zimbabwe 
maintains duties on imports from Namibia in HS Sections IV (prepared foods) (5 lines), XI  (textiles 
and textile articles) and XX (miscellaneous manufactured articles) (one line each). The tariffs 
remaining are found in HS Chapters 17 (sugars and sugar confectionary), 63 (other made -up textile 
articles) and 94 (furniture and bedding). The avera ge MFN and preferential tariffs remaining are the 
same in these chapters with average tariffs at 40% for Chapter 94 and 10% for Chapter 17; specific 
duties apply to Chapter 63.  
Table 3.2 Zimbabwe: Tariff elimination under the Agreement, by HS Section  
HS 
Section  MFN 
Average  
% Number 
of lines  Duty -free 
lines under 
MFN 2020  Number of 
duty-free lines 
under the 
Agreement  Remaining 
dutiable 
lines  Avg. Final Tariff  
(Dutiable)  
I 17.3 554 195 359   
II 20.1 339 31 308   
III 17.6 64  64   
IV 39.6 364 1 358 5 10.0 
V 8.7 172 6 166   
VI 6.8 917 64 853   
VII 12.6 273 7 266   
VIII 22.4 72  72   
IX 18.6 132  132   
X 14.8 187 8 179   
XI 22.5 904 3 900 1 USD 5.00/kg  
XII 34.2 48  48   
XIII 21.1 150  150   
XIV 15.3 58 1 57   
XV 14.0 631  631   
XVI 9.0 880 300 580   
XVII 16.8 219 24 195   
XVIII 9.1 245 32 213   
XIX 14.0 21  21   
XX 28.0 146 1 144 1 40.0 
05101520253035404550
17* 63 94Average Duty Rate (%)
HS ChapterPreferential MFNWT/REG450/1  
 
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  HS 
Section  MFN 
Average  
% Number 
of lines  Duty -free 
lines under 
MFN 2020  Number of 
duty-free lines 
under the 
Agreement  Remaining 
dutiable 
lines  Avg. Final Tariff  
(Dutiable)  
XXI 20.0 7  7   
TOTAL  16.0 6,383  673 5,703  7 15.0 
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included.  
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on the data from the WTO -IDB. 
Chart 3.2 Zimbabwe: Average of dutiable rates, by HS Chapter  
 
Note:  HS chapter 63 contains specific duties only.  Based on the HS 2017 nomenclature  
Source:  WTO estimates based on the data from the WTO -IDB. 
 
3.1.4   Tariff rate quotas  
3.9.  There are no provisions on tariff rate quotas in the Agreemen t.  
3.2  Rules of origin  
3.10.  Goods that are grown, produced or manufactured in the territory of either Party, as defined 
in Article II , as amended , may qualify for preferential treatment under the Agreement. Manufactured 
goods shall qualify for preferential treatment as long as at least 25% of the product as well as the 
last process of manufacture takes place in the Parties ( Annexure A , amended to the Annexure)  
provided that (i) the last process is substantial and sufficient to change the nature of the product 
and give it a new, essential and distinct characteristic and it is produced in an enterprise equipped 
for;9 and (ii) the final product is com pletely new "or at least an important state in the manufacturing 
process"  (Article 1 of the Annexure) .  
3.11.   Raw materials or semi -finished goods originating in a Party and undergoing working or 
processing in either Party shall be deemed to have originated in the Party where final processing or 
 
9 Substantial transformation refers to products that undergo a fundamental change as a result of 
processing or manufacturing in the other country in form, appearance, nature or character, which adds to its 
value an amount or percenta ge that is significant in comparison to the value of the original item or its 
components. Sufficient includes a change in the nature of the product, resulting in a change of tariff heading 
and excluding simply processes such as packaging, labelling, mixing  etc. 
051015202530354045
17 63* 94Average Duty Rate (%)
HS ChapterPreferential MFNWT/REG450/1  
 
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  manufacturing takes place provided it meets the local content requirements of the Annexure10; this 
provision shall not apply for the manufacture of automobiles.  
3.12.  Locally manufactured materials or components which are re-imported by a Party after they 
have been temporarily exported for further manufacture to the other Party, shall also be considered 
wholly originating if they attain at least 25% local content in the Party where further processing 
occurred.  
3.13.  Article I of the Amendment permits bilateral cumulation between the Parties, except for 
automobile products . The Agreement also requires the transport of goods directly between the 
Parties in order to benefit from preferential treatment  (Article 3 of the Annexure)  while under 
Article  VIII the Parties agree to facilitate in accordance with their respective laws and regulations, 
freedom of transit through their respective territories of goods originating either Party and destined 
for a third party and from a third party a nd destined for either Party . Certain minimal process as 
listed in paragraph 5 of the Annexure are not considered as manufacturing.  
3.3  Export duties and charges, and quantitative restrictions  
3.14.  The only provision relating to exports is Article IV under which th e Parties agree that trade 
between them shall be conducted through authorized ports of exit (and entry). They also agree to 
use their best endeavours to prevent all movement of goods between them, the export (or import) 
of which is contrary to their releva nt rules and regulations in force, as well as the movement of 
goods inclined to bypass the established entry points.   
3.4  Regulatory provisions of the agreement  
3.4.1   Standards  
3.4.1.1   Sanitary and phytosanitary measures  
3.15.  There are no specific provisions on sanitary and phyt osanitary measures in the Agreement.  
3.4.1.2   Technical barriers to trade  
3.16.  There are no specific provisions on technical barriers to trade in the Agreement.  
3.4.2   Safeguard mechanisms  
3.17.  There are no specific provisions on safeguards in the Agreement.  
3.4.3   Anti-dumping and coun tervailing measures  
3.18.  Under Article III the Parties may impose anti -dumping duties on goods produced in the other 
Party. The Party, when requested by the other Party to assist in the dumping investigation, shall 
provide all possible assistance.  
3.19.  Under Article  III a Party  may impose countervailing duties to offset subsidies granted directly 
or indirectly on goods imported from the other Party.  
 
10 Local content is defined by paragraph 4 of the Annexure as the percentage of the manufacturing costs 
of finished goods as represented by the cost of (i) any materials which were grown, produced or manufactured 
in the Party concerned and used in the  manufacture of the goods and (ii) the direct labour involved in the 
manufacture of the goods. Paragraphs 6 and 7 list the items that may be included in the calculation of the 
costs of materials produced and direct labour used for the manufacture of produc ts. Paragraphs 8 -10 indicate 
costs, charges expenses that can be included or excluded from the calculation of manufacturing costs.  WT/REG450/1  
 
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  3.4.4   Subsidies and state -aid 
3.20.  Other than the provisions under Article III there are no specific provisions on subsidies and 
state aid in the Agreement.  
3.4.5   Customs -related procedures  
3.21.  The Parties agree that trade between them shall be conducted through authorized ports of 
exit and entry. They agree to use their best endeavours to prevent all movement of goods between 
them, the import or export of which is contrary to the relevant laws a nd regulations in force as well 
as the movement of goods intended to bypass established entry points (Article IV). There are no 
specific customs related procedures under the Agreement.  
3.4.6   Other regulations  
3.22.  While the Agreement is notified as an agreement libe ralizing trade in goods between the 
Parties, under Article V trade in services (and goods) shall be subject to laws and regulations on 
import and export in force between the Parties and commercial transactions shall take place on the 
basis of contracts bet ween natural and juridical persons of the Parties.  
3.5  Sector -Specific Provisions of the Agreement  
3.23.  There are no sector -specific provisions in the Agreement.  
4  GENERAL PROVISIONS OF THE AGREEMENT  
4.1  Transparency  
4.1.  There are no specific provisions on transparency in t he Agreement.  
4.2  Current payments and capital movements  
4.2.  All payments made under the Agreement between the Parties shall be in any freely convertible 
currency through normal banking channels in accordance with the foreign exchange laws and 
regulations in forc e in the Parties (Article IX).  
4.3  Exceptions  
4.3.  There are no specific provisions on exceptions in the Agreement.  
4.4  Accession and withdrawal  
4.4.  There are no provisions on accession to the Agreement. The Agreement may be terminated by 
either Party after giving six months written notice to withdraw  (Article XIII) . Following termination 
of the Agreement, its provisions and the provisions of any separate contracts or agreements made 
shall continue to govern any unexpired and existing obligations until they are fully ex ecuted.  The 
Agreement may also be amended by consent of both Parties  provided that the Party proposing an 
amendment shall give at least three months written notice of its intention to do so to the other 
Party; and the amendment shall come into force upon c ompliance with each Party's respective 
legislative requirements or internal approval procedures and through an exchange of diplomatic 
notes.  
4.5  Institutional framework  
4.5.  A Joint Trade Commission is established under Article XI  as amended . It shall meet at least  
every 12 months and as and when the need arises  and alternate between the capitals of the Parties  
at the request of either Party . The Commission will make recommendations to Parties on any 
measures deemed necessary or desirable for the improvement of trad e between the Parties. In 
particular, it will consider ways of reducing non -tariff barriers to trade including the progressive 
elimination of import licensing on mutually agreed lists of goods and the progressive elimination of WT/REG450/1  
 
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  foreign exchange restriction s on trade between the Parties.  According to the Parties  there is no 
mutually agreed list of goods subject to import licensing . However, t he Agreement mandates the 
parties to establish  a mutually agreed list . The Commission will also review the Annex on ru les of 
origin and propose any improvements or modifications considered desirable to the Parties. Any 
conclusions reached and recommendations made shall be mutually agreed between the Parties. 
Article XII designates the Ministry of Industry and Commerce for  Zimbabwe and the Ministry of Trade 
and Industry for Namibia, as the respective organs for the implementation of the Agreement and 
other matters relating to it.  
4.6  Dispute settlement  
4.6.  Under Article X a Party proposing to take action under the provisions of the  Agreement, which 
is likely to impair trade in goods in which the other Party has substantial interest, shall consult with 
the other Party before taking the proposed action. Consultations shall be held within a reasonable 
period of time and through diploma tic channels.  The Parties indicate that a reasonable period of time 
is the amount of time necessary, and convenient to follow the process defined by the Agreement; 
this is usually 60 -90 days. In critical circumstances, where delay would cause damage that m ay be 
difficult to repair, such action may be taken provisionally, without prior consultations, on condition 
that consultations shall be held immediately after the action has been taken. Once consultations are 
held, and once it has considered representatio ns made by the other Party, the Party proposing the 
action, may take it.  
4.7  Relationship with other agreements concluded by the parties  
4.7.  Other than the SADC Agreement, other RTAs (notified and not notified) that the Parties are 
party to are shown in Table 4.1 below.  
Table 4. 1: Namibia and Zimbabwe: p articipation in other RTAs (notified and non -notified 
in force), as of 3 March 2022  
RTA Name  Date of entry 
into force  Coverage  GATT/WTO Notification  
Year  WTO Provision  
Namibia  
United Kingdom - SACU and Mozambique  01-Jan-21 Goods  2021 GATT Art. XXIV  
EU - SADC  10-Oct-16 Goods  2017 GATT Art. XXIV  
MERCOSUR - SACU  01-Apr-16 Goods  2017 Enabling Clause  
EFTA - SACU  01-May-08 Goods  2008 GATT Art. XXIV  
Southern African Customs Union (SACU)  15-Jul-04 Goods  2007 GATT Art. XXIV  
Southern African Development Community 
(SADC)  01-Sep-00 Goods  2004 GATT Art. XXIV  
• SADC - Accession of Seychelles  25-May-15 Goods  2016 GATT Art. XXIV  
• SADC - Accession of Madagascar  n.a. Goods  Not notified  
SADC – Protocol on Trade in Services  13-Jan-22 Services  Not notified  
African Continental Free Trade Area (AfCFTA)  30-May-19 Goods  Not notified  
Zimbabwe  
United Kingdom - Eastern and Southern Africa 
States (ESA)  01-Jan-21 Goods  2020 GATT Art. XXIV  
EU - Eastern and Southern Africa States (ESA)  14-May-12 Goods  2012 GATT Art. XXIV  
• EU - ESA - Accession of Comoros  07-Feb-19 Goods  2021 GATT Art. XXIV  
Southern African Development Community 
(SADC)  01-Sep-00 Goods  2004 GATT Art. XXIV  
• SADC - Accession of Seychelles  25-May-15 Goods  2016 GATT Art. XXIV  
• SADC - Accession of Madagascar  n.a. Goods  Not notified  
SADC – Protocol on Trade in Services  13-Jan-22 Services  Not notified  
Common Market for Eastern and Southern 
Africa (COMESA)  08-Dec-94 Goods  1995 Enabling Clause  
• COMESA - Accession of Egypt  17-Feb-99 Goods  2017 Enabling Clause  
• COMESA - Accession of Djibouti  n.a. Goods  Not notified  
• COMESA - Accession of Libya  03-Jan-05 Goods  Not notified  
• COMESA - Accession of Madagascar  n.a. Goods  Not notified  
• COMESA - Accession of Seychelles  2001 Goods  Not notified  WT/REG450/1  
 
- 13 - 
 
  RTA Name  Date of entry 
into force  Coverage  GATT/WTO Notification  
Year  WTO Provision  
• COMESA - Accession of Somalia  n.a. Goods  Not notified  
• COMESA - Accession of Tunisia  18-Sep-18 Goods  Not notified  
Global System of Trade Preferences among 
Developing Countries (GSTP)  19-Apr-89 Goods  1989 Enabling Clause  
Botswana - Zimbabwe  1988 Goods  Not notified  
African Continental Free Trade Area (AfCFTA)  30-May-19 Goods  Not notified  
n.a.: not available.  
Source:  WTO Secretariat. Further information on these Agreements and on specific dates of entry into 
force/provisional applications may be found in the WTO Database on RTAs: http://rtais.wto.org .  
 
4.8  Government procurement  
4.8.  There  are no specific provisions on Government procurement in the Agreement.  
4.9  Intellectual property rights  
4.9.  There are no specific provisions on intellectual property rights in the Agreement.  
4.10  Competition  
4.10.  There are no specific provisions on competition in the Agree ment.  
4.11  Environment  
4.11.  There are no specific provisions on the environment in the Agreement.  
4.12  Labour  
4.12.  There are no specific provisions on labour in the Agreement.  
4.13  Electronic commerce  
4.13.  There are no specific provisions on electronic commerce in the Agreement.  
4.14  Small and medium -sized enterprises  
4.14.  There are no specific provisions on small and medium -sized enterprises in the Agreement. WT/REG450/1  
 
- 14 - 
 
  ANNEX 1  
1. A comparison between the scheduled elimination of tariffs applied to the Parties' mutual 
imports with applied MFN duties in 2021 for Namibia and 2020 for Zimbabwe, is shown in Table A1.1 
and Table A1.2, by HS Chapters 1 -24 (agricultural products), 25 -97 (industrial products) and total 
products.  
2. As shown in Table A1.1, i n 2021 Namibia's overall applied MFN rate was 8.85%; the average 
applied MFN rate for agriculture (HS 1 -24) was 12.26% and lower at 8.16% for industrial products 
(HS 25 -97). In comparison, t he overall applied tariff for imports from Zimbabwe under the 
Agreement was 0.02%, providing Zimbabwe's exporters a relative margin of preference of 99.8% 
over other MFN sources. For agricultural exports the margin of preference was 100% and 99.75% 
for ind ustrial products. While 53.9% of the tariff was duty -free for imports on an MFN basis in 2021, 
under the Agreement 99.9% of imports from Zimbabwe were duty free in 2021. For agriculture the 
shares were 41.2% for MFN imports and 99.7% for imports from Zimba bwe, while for industrial 
products, while 56.8% of the tariff was duty free for MFN imports, 99.9% was duty free for imports 
from Zimbabwe.  
Table A1. 1 Namibia: Indicators of MFN tariff rates and preferential rates for imports 
from Zimbabwe  
Origin of 
goods  Year  ALL PRODUCTS  HS Chapters 1 -24 HS Chapters 25 -97 
Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) 
On dutiable 
(%) 
Overall 
(%) 
On dutiable 
(%) 
Overall 
(%) 
On dutiable 
(%) 
MFN 2021 8.85 19.71  53.92  12.26  22.79  41.20  8.16 18.94  56.78  
Zimbabwe  2021 0.02 40.00  99.86  0.00 0.00 99.66  0.02 40.00  99.91  
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included.  
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on the data from the WTO -IDB. 
 
3. In 2020 Zimbabwe's overall applied MFN rate was 16.01%; the average applied MFN rate for 
agriculture (HS 1 -24) was 23.64% and considerably lower at 14.09% for industrial products 
(HS 25-97). In comparison, the overall applied tariff  for imports from Namibia under the Agreement 
was 0.01%, providing Namibia's exporters a relative margin of preference of 99.9% over other MFN 
sources. For agricultural exports the margin of preference was 99.8% and 99.9% for industrial 
products.  While 10. 5% of the tariff was duty -free for imports on an MFN basis in 202 0, under the 
Agreement 99.9% of imports from Namibia  were duty free in 202 0. For agriculture the shares were 
17.2% for MFN imports and 99. 6% for imports from Namibia , while for industrial pro ducts, while 
8.8% of the tariff was duty free for MFN imports, 99.9 6% was duty free for imports from Namibia . 
Table A1. 2 Zimbabwe: Indicators of MFN tariff rates and preferential rates for imports 
from Namibia  
Origin 
of goods  Year ALL PRODUCTS  HS Chapters 1 -24 HS Chapters 25 -97 
Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
MFN 2020 16.01  17.92  10.54  23.64  28.79  17.18  14.09  15.46  8.81 WT/REG450/1  
 
- 15 - 
 
  Origin 
of goods  Year ALL PRODUCTS  HS Chapters 1 -24 HS Chapters 25 -97 
Average applied 
tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share of 
duty-
free 
tariff 
lines 
(%) Average 
applied tariff  Share 
of 
duty-
free 
tariff 
lines 
(%) Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Overall 
(%) 
On 
dutiable 
(%) 
Namibia  2020 0.01 15.00  99.89  0.04 10.00  99.62  0.01 40.00  99.96  
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included.  
 Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on the data from the WTO -IDB. 
 
4. Table A1.3 shows market access opportuni ties for Zimbabwe's top 25 global exports in 
Namibia at the HS six -digit level. These exports accounted on average for 93.2% of Zimbabwe's 
global exports during 2018 -2020 and were covered by 30 tariff lines in Namibia's tariff. Of the 30 
lines 15 were duty  free on an MFN basis in 2021; 13 of the remaining lines were also duty free under 
the Agreement for imports from Zimbabwe. The two lines remaining dutiable under the Agreement 
relate to raw cane sugar which in 2021 faced an MFN import duty of 527.75 cents  per kilogramme.  
Table A1. 3 Namibia: Market access opportunities under the agreement for Zimbabwe's 
top 25 exports to the world  
Zimbabwe's top export products  
in 2018 – 2020  Access Conditions to Namibia's 
import markets  
HS number and description of the product  
Share in global 
exports (%)  MFN 2021  
Duty -free under 
the Agreement 
2021  
Remain dutiable  Avg. MFN 
applied rate 
(%) Number of 
lines  duty-
free  
duti-
able 
710813  Gold, incl. gold plated with platinum, in semi-
manufactured forms, for non -monetary purposes  25.1 0.0 1    
240120  Tobacco, partly or wholly stemmed or stripped, 
otherwise unmanufactured  18.3 15.0  1 1  
750110  Nickel mattes  15.7 0.0 1    
260400  Nickel ores and concentrates  13.7 0.0 1    
720241  Ferro-chromium, containing by weight > 4% of 
carbon  4.7 0.0 1    
710221  Industrial diamonds unworked or simply sawn, 
cleaved or bruted  2.7 0.0 1    
711319  Articles of jewellery and parts thereof, of precious 
metal other than silver, whether or not plated or 
clad with precious metal  2.1 20.0  1 1  
711011  Platinum, unwrought or in powder form  1.9 0.0 1    
261000  Chromium ores and concentrates  1.5 0.0 1    
170114  Raw cane sugar, in solid form, not containing 
added flavouring or colouring matter  1.0 0.0  1 527.7
5c/kg  1 
520100  Cotton, neither carded nor combed  1.0 7.5 1 2 2  
410320  Raw hides and skins of reptiles, fresh or salted, 
dried, limed, pickled or otherwise preserved  0.7 0.0 1    
270400  Coke and semi -coke of coal, of lignite or of peat, 
whether or not agglomerated; retort carbon  0.7 0.0 1    
090240  Black fermented tea and partly fermented tea, 
whether or not flavoured, in immediate packings 
of > 3 kg  0.5 0.0  1 1  
240319  Smoking tobacco, whether or not containing 
tobacco substitutes in any proportion  0.5 43.3  3 3  WT/REG450/1  
 
- 16 - 
 
  Zimbabwe's top export products  
in 2018 – 2020  Access Conditions to Namibia's 
import markets  
HS number and description of the product  
Share in global 
exports (%)  MFN 2021  
Duty -free under 
the Agreement 
2021  
Remain dutiable  Avg. MFN 
applied rate 
(%) Number of 
lines  duty-
free  
duti-
able 
711311  Articles of jewellery and parts thereof, of silver, 
whether or not plated or clad with other precious 
metal  0.4 20.0  1 1  
080261  Fresh or dried macadamia nuts, in shell  0.4 0.0 1    
240220  Cigarettes, containing tobacco  0.4 45.0  2 2  
253090  Arsenic sulfides, alunite, pozzuolana , earth 
colours and other mineral substances, n.e.s.  0.3 0.0 1    
251611  Granite, crude or roughly trimmed  0.3 0.0 1    
170113  Raw cane sugar, in solid form, not containing 
added flavouring or colouring matter, obtained 
without centrifugation, with sucrose content 69° 
to 93°, containing only natural anhedral 
microcrystals  0.3 0.0  1 527.7
5c/kg  1 
240130  Tobacco refuse  0.3 0.0  1 1  
271600  Electrical energy  0.3 0.0 1    
251612  Granite, merely cut, by sawing or otherwise, into 
blocks or slabs of a square or rectangular shape  0.2 0.0 1    
240110  Tobacco, unstemmed or unstripped  0.2 44.0  1 1  
 Total of above  93.2  15 15 13 2 
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included . 
Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on the data from the WTO -IDB and the UNSD, Comtrade database.  
 
5. Table A1. 4 shows market access opportunities for Namibia's top 25 global exports in 
Zimbabwe at the HS six -digit level. These exports accounted on average for 83.3% of Namibia's 
global exports during 2017 -2019 and were covered by 37 tariff lines in Zimbabwe's tarif f. Of the 37 
lines 7 were duty free on an MFN basis in 2020; all the remaining lines wer e duty free under the 
Agreement for imports from Namibia.  
Table A1. 4 Zimbabwe: Market access opportunities under the agreement for Namibia's 
top 25 exports to the world  
Namibia's top export products  
in 2017 - 2019  Access Conditions to 
Namibia's import markets  
HS number and description of the product  
Share in global 
exports (%)  MFN 2020  
Duty -free under 
the Agreement 
2021  Avg. MFN 
applied 
rate (%)  Number of 
lines  
duty-
free  duti-
able 
710231  Non-industrial diamonds unworked or simply sawn, 
cleaved or bruted  21.4 5.0  1 1 
740200  Copper, unrefined; copper anodes for electrolytic 
refining  14.5 5.0  1 1 
261210  Uranium ores and concentrates  8.9 5.0  1 1 
710812  Gold, incl. gold plated with platinum, unwrought, for 
non-monetary purposes  5.3 5.0  1 1 
030474  Frozen fillets of hake "merluccius  spp., urophycis spp."  4.6 10.0  1 1 WT/REG450/1  
 
- 17 - 
 
  Namibia's top export products  
in 2017 - 2019  Access Conditions to 
Namibia's import markets  
HS number and description of the product  
Share in global 
exports (%)  MFN 2020  
Duty -free under 
the Agreement 
2021  Avg. MFN 
applied 
rate (%)  Number of 
lines  
duty-
free  duti-
able 
890690  Vessels, incl. lifeboats  4.0 5.0  1 1 
030355  Frozen jack and horse mackerel "trachurus spp."  3.2 40.0  1 1 
710239  Diamonds, worked, but not mounted or set  2.7 10.0  1 1 
740311  Copper, refined, in the form of cathodes and sections of 
cathodes  2.3 5.0  1 1 
790111  Unwrought zinc, not alloyed, containing by weight >= 
99,99% of zinc  2.1 5.0  1 1 
010229  Live cattle  2.0 0.0 1   
890520  Floating or submersible drilling or production platforms  1.9 5.0  1 1 
260800  Zinc ores and concentrates  1.3 5.0  1 1 
260300  Copper ores and concentrates  1.2 5.0  1 1 
220300  Beer made from malt  1.2 51.3  4 4 
790112  Unwrought zinc, not alloyed, containing by weight < 
99,99% of zinc  1.0 5.0  1 1 
740990  Plates, sheets and strip, of copper alloys, of a thickness 
of > 0,15 mm  1.0 5.0  1 1 
271012  Light oils and preparations, of petroleum or bituminous 
minerals which >= 90% by volume "incl. losses" distil at 
210°c "astm d 86 method"  0.8 25.0 1 5 5 
030389  Frozen fish, n.e.s.  0.8 20.0 1 1 1 
080610  Fresh grapes  0.8 40.0  1 1 
890190  Vessels for the transport of goods and vessels for the 
transport of both persons and goods  0.6 15.0  1 1 
250100  Salts, incl. table salt and denatured salt, and pure 
sodium chloride, whether or not in aqueous solution or 
containing added anti -caking or fr ee-flowing agents; sea 
water  0.5 6.7 1 2 2 
030366  Frozen hake "merluccius spp., urophycis spp."  0.5 0.0 1   
010410  Live sheep  0.5 5.0 1 1 1 
030354  Frozen mackerel "scomber scombrus, scomber 
australasicus, scomber japonicus"  0.4 0.0 1   
 Total of above  83.3  7 30 30 
Note:  For the calculation of averages, specific rates are excluded, and the ad valorem  parts of alternate 
rates are included .  Based on the HS 2017 nomenclature.  
Source:  WTO estimates based on the data from the WTO -IDB and the UNSD, Comtrade database.  
 
__________