Payments for imports into Zimbabwe from all countries may be made in Zimbabwean currency to a local non resident account or in any foreign currency. Trade General Free trade zones do not exist in Zimbabwe. Import licences have been abolished and import duties reduced. Samples of negligible value are admitted free of duty. Valuable samples may be admitted temporarily free of duty under deposit or bond.
All imports are subject to customs duty, unless specifically exempted.
Ad Valorem duties are assessed on the CIF value. The validity of import licences is 12 months from the end of the month of issue. Imports of certain goods require a special permit issued by the Ministry of Agriculture. No quotas are in force, but seasonal restrictions are applied to certain agricultural products. The negative list for imports includes, besides items restricted for health or security reasons, textiles and apparel, alcoholic beverages, canned beverages, non monetary gold, pearls, precious and semi-precious stones, and some jewellery items.