The Zimbabwean government has introduced the Customs and Excise (Designated Deemed Smuggled Goods) Regulations, 2025, under Statutory Instrument 7 of 2025, aiming to combat smuggling and enforce stricter compliance with customs laws.
Gazetted on January 27, 2025, and effective retroactively from November 28, 2024, the new regulations designate certain goods as “deemed smuggled” unless proper customs documentation is provided.
The regulations, issued by the Minister of Finance, Economic Development, and Investment Promotion, Prof. Mthuli Ncube require manufacturers, wholesalers, retailers, and individuals to present authentic proof of duty payment for commercial goods listed in the schedule. Failure to provide such documentation will result in the goods being deemed smuggled, making the holder liable for payment of duty along with applicable penalties.
However, the regulations make it clear that customers purchasing goods locally are not required to show proof of customs clearance. It is the responsibility of importers, manufacturers, wholesalers, or retailers to ensure goods have been properly imported and documented.
The goods subject to the new regulations include alcoholic and non-alcoholic beverages, cement, clothing, footwear, dairy products, diapers, electrical appliances and accessories, ploughs and parts, processed meat, rice, pasta, sugar, tyres, motor spares, washing powder, detergents, biscuits, sweets, and soaps.
This move is part of the government’s broader strategy to enhance revenue collection, protect legitimate businesses, and tackle illicit trade, with authorities committed to strict enforcement to maintain economic stability and improve border control.
