Zimbabwe is a member of the Southern African Development Community (SADC) and the Common Market for Eastern and Southern Africa (COMESA), which allows for preferential duty rates on imports from these regions. Additionally, goods from Namibia can be imported duty-free under the Zimbabwe-Namibia Free Trade Agreement.
A 25% surtax is imposed on certain imported goods, such as footwear, clothing, and specific foodstuffs, to protect the local manufacturing sector. For temporary importations of equipment, a security deposit is required to cover import VAT and customs duties, if applicable. The government has also published a list of imported goods that must be paid for in foreign currency, including passenger motor vehicles.
Goods subject to customs duties can be stored in registered Customs' bonded warehouses for up to 24 months. Duties may be deferred until the goods are taken out of the warehouse for home consumption or acquitted if exported.