The council of ministers the council has, through the gazette, effected a number of changes which affect both individual eac partner states and the eac region as a whole. Comesa member countries such as sadc are working to establish customs unions. Oct 30, 2010 zimbabwe uses the gatt system of tariff codes. Nigeria customs service indicts okonjoiweala, says import. This customs tariff 201718 has been published for official use, incorporating changesrevisions on customs rate and other related provisions to be applied for exportimport of goods for fiscal year 201718. Import procedures the government of zimbabwe requires the following import documentation. The customs tariff is based on the harmonized commodity description. On occasion, the government has imposed bans on importing certain. Cac in the year 2008 and with the rc number 1249222 and equally licenced by nigerian customs services. Import tariff revenue is one among the sources of income of the revolution government of zanzibar. This mukanda ceremony played an important part in zimbabwe custom, but as is the case with many african customs. World customs organization topics nomenclature and classification of goods resources national and international customs tariff national tariff sidebar menu. Bahrain tariff world customs organization bahrain using hs codes, with the exception of tobacco and tobacco products tax rate than other commodities prices percentile calculated in accordance with tobacco and its products 100% lowest price for the cargo, or by quantity, weight, whichever is higher.
The east african community common external tariff on cereals. Nontariff barriers zimtrade the national trade development. Jet tariff is always completely uptodate and even has two display types to choose from, the classic jet tariff, or retro jet tariff for those who prefer the look of a customs tariff book. Pradeep mitra suggested the topic and his guidance and encouragement was integral to the papers progress. Standard chartered is committed to compliance with those sanctions. Free import of goods, new or used, up to a total of usd 200. Understanding flat rates of duty assessment the herald. Description and coding system, approved by the customs cooperation council on june 1983, amended as at 1st january 2012. Hakodate tokyo yokohama nagoya osaka kobe moji nagasaki okinawa. All sacu member states use similar customs and excise legislation. All exports require a customs declaration form cd1 to ensure that exporters remit proceeds back to the country within 90 days. Effect of alteration of duty on contract for sale or delivery of goods. Ltd is one of the fast growing customs clearing, freight management and integrated logistics service provider in dar es salaam, tanzania. Click on the links below for detailed information on these topics relating specifically to.
Customs and excise tariff amendment notice, 2014 no. Customs elearning for current and future trade leaders. The links below correspond to the various sections in the table of contents for the harmonized tariff schedule. Hs code, customs tariff number, taric guide european database. Failure to correctly classify goods within the tariff book could result in either under or over payment of customs duties and valueadded tax vat on importation. Unavailability of all burs services from 29th november at 18. It contributes an average of twenty percent of the total tax collected 20. Customs and duties zimbabwe tax, import, area, tariff, system.
Annex vi of the general customs regulations only available in dutch. Zimbabwe country information overview print customs import regulations. Specified country content of goods subject to lower rates of duty than in customs tariff. Any officer of the customs and excise department or police officer who has reasonable grounds to believe that an offence under this section has been or is likely to be committed shall have all the powers conferred on an officer under sections 2 to 9 inclusive of the management act. Third country duty, customs duty applicable to all imports originating in a noneu country. The national association of government freight forwarders, nagaff, on sunday decried the high tariff imposed on importers by the nigeria customs service.
In some cases, you pay less import duty or none at all for instance, if a trade. All merchandise and private goods not transported in personal luggage or a private vehicle must be declared in accordance with the relevant customs tariff upon. This study aimed at analysing the challenges that face the trend of import tariff revenue collection in zanzibar. The hs harmonised system or product code is used by customs officers. You can use the tariff search function on this website to search for the rates of duty. Standard chartereds banking services are easily accessible from anywhere you travel throughout the world, except in certain countries that are subject to international economic sanctions. The customs says under the waiver regime supervised by okonjoiweala, more than 65 percent of incentives on export were for questionable goods in the last three years, nigeria lost a staggering n1.
This page contains the chapterbychapter listing of the harmonized tariff schedule and general notes. Main categories of measures non exhaustive list tariff measures. World customs organization topics nomenclature and classification of goods resources national and international customs tariff wco websites wco websites bookshop. Tax alert east african community customs gazette, 2017. Customs tariff changes chapter tariff heading existing description of goods existing provision new description of goods if applicable existing provision existing duty rate new duty rate effective date notification no. Imports are subject to duty, import tax, and surtax. Customs tariff act 1970 uganda legal information institute. Heading cd article description statistical rate of duty subheading unit general eu efta sadc mercosur 02. Customs tariff downloads customs and excise downloads. This page gathers key information on zimbabwes participation in the wto.
The surtax is 10% and sales tax is charged the importer as the enduser. The challenges that face import tariffs revenue collection in zanzibar in partial fulfilment of the requirements of the degree of master of business administration of the open. These rates are covered in chapter 98 of the zimbabwe customs and excise tariff handbook published in. A nonregistered trader is not supposed to charge vat, if they do so you can report to zimra through hotline numbers or visit to any nearest office. Find all customs tariff numbers and harmonized codes from the european external trade statistics in german, english and french from 2009 until today. Tariff and tax reform do world bank recommendations integrate revenue and protection objectives. The customs tariff is based on the world customs organizations wco harmonized commodity description and coding system hs. Anand rajaram this study was conducted when the author was working in the public economics division of the country economics department. Jun 25, 2010 bahrain tariff world customs organization bahrain using hs codes, with the exception of tobacco and tobacco products tax rate than other commodities prices percentile calculated in accordance with tobacco and its products 100% lowest price for the cargo, or by quantity, weight, whichever is higher.
Under the cct, different rates of duty apply to different products, depending on their nature. The tariff book indicates the normal customs duties schedule no 1, part 1, excise duties schedule no 1, part 2a, ad valorem duties. Duties mostly range between 15% and 20% but can go as high as 60%. Non tariff barriers there are generally few barriers to trade.
Question what do i do when i am charged vat by someone who is not registered for vat answer. First schedule customs tariff second schedule excise tariff third schedule repealed by act no. Tariff and tax reforms do world bank recommendations integrate revenue and protection objectives. China warns us trade deals are off if tariffs go ahead. Commodity classification is one of the most important functions of the customs administration. Import forms, explanations and brochures belastingdienst.
Jacobsens customs tariff guide to classification lexisnexis sa. If you find errors or omissions in those files, or continue to have difficulty opening them, report the problem. The online reporting, monitoring and eliminating mechanism developed for the rec comesa, eac, sadc. Customs and excise surtax tariff amendment notice, 2014 no. The applicable rates of duty depend on the category of goods. The handbook on customs clearance hereinafter referred to as the handbook is presented by the general department of customs and excise hereinafter referred to as the gdce in collaboration with mr. Japans tariff schedule statistical code for import. Bahrains main dutyfree tariff rate, 5%, 100% and 125%. The publication familiarises the reader with a background and overview of the harmonized system and hsbased customs tariffs, with examples to highlight the operation of the sacu tariff.
The customs duties and vat payable will be calculated based on the rate of duty dictated by the specific tariff code. Zimbabwe has been a member of wto since 5 march 1995 and a member of gatt since 11 july 1948. This page gathers key information on zimbabwe s participation in the wto. Customs and duties zimbabwe tax, import, area, tariff. Some wildlife products are restricted through international conventions governing their trade, such as the convention on international trade in endangered species cites.
We will be adding more zimbabwe customs soon books available on zimbabwe customs and culture. Jet customs tariff electronic south african customs tariff. Hiroshi suzuki, ceochief economist, business research institute for cambodia bric under the asian development banks technical assistance framework to support trade. The east african community common external tariff on. Sacu common external tariffs cet to access the southern customs union sacu common external tariffs cet you may need to subscribe to the jacobsens harmonized customs tariff website. Our customs database is a foreign trade portal for countryspecific information on tariff and nontariff trade measures. All eu member states apply the same common customs tariff cct. Tariffs and customs zimtrade the national trade development.
If the united states introduces trade sanctions including a tariff increase, all the economic and trade achievements. The swiss customs tariff, like most customs tariffs worldwide, is based on the internationally valid harmonized system hs. Read, highlight, and take notes, across web, tablet, and phone. Oct 28, 2015 nigeria customs tariff 2009 to 2018 hs code. Customs tariff export, import and customs government. While the adoption of the multicurrency monetary regime in 2009 eliminated exchange controls on current account transactions, lack of foreign exchange forced the government to introduce a surrogate currency bond notes in 2016. African community customs management act, 2004 eaccma and the east african community common external tariff eac cet with effect from 1 july 2017.
World customs organization topics nomenclature and classification of goods resources national and international customs tariff national tariff sidebar menu index of topics, instruments and tools. World customs organization the wco is an independent intergovernmental body whose mission is to enhance the effectiveness and efficiency of customs administrations. World customs organization topics nomenclature and classification of goods resources national and international customs tariff sidebar menu index of topics, instruments and tools. The federal government has approved various fiscal measures and tariffs for the year 2001.
Goods qualifying for import vat exemption under item 412. Customs administration code book only available in dutch. Applicable rates of customs and excise duties are setout in the customs tariff, which is published in the form of a statutory instrument. Customs duty is levied on imported goods in terms of the customs and excise act chapter 23. Clicking on a link will load the corresponding adobe. Steamship mutual nigeria new customs and excise tariff. A comprehensive guide to easy tariff classification according to the harmonised commodity description and coding system in sa. A global reporting system for companies involved in international trade to report ntbs they face and to allow them to compare their experiences with other reports. These rates are covered in chapter 98 of the zimbabwe customs and excise tariff handbook published in statutory instrument 111 of 2012. Sixth schedule valuation of goods for the purposes of assessing excise duty.