Understanding the three-way dynamic between importers, clearing Agents and ZIMRA in Zimbabwe’s customs framework

MAXWELL NGORIMA
In Zimbabwe’s international trade landscape, the relationship between the importer, the clearing agent, and the Zimbabwe Revenue Authority (ZIMRA) is both intricate and indispensable.
This tripartite interaction forms the backbone of customs compliance, revenue collection, and trade facilitation.
However, recent developments, including a high-profile fraud case involving the ZESWA/ASYCUDA system—have exposed vulnerabilities in this relationship, prompting renewed calls for transparency, accountability, and legislative adherence.
The Legal Framework: Customs and Excise Act [Chapter 23:02] The Customs and Excise Act [Chapter 23:02] hereinafter referred to as the Customs Act, governs the importation and exportation of goods in Zimbabwe.
It outlines the duties, responsibilities, and liabilities of all parties involved in customs processes. According to Section 3 of the Customs Act, ZIMRA is empowered to administer and enforce customs laws, collect duties, and prevent smuggling and fraud.
Under Section 39, importers are required to make a full and accurate declaration of goods, including their classification, value, and origin.
Failure to do so constitutes an offence punishable by fines, seizure of goods, or imprisonment. Clearing agents are regulated under Section 216, which mandates that only licensed agents may act on behalf of importers in customs matters. These agents must be registered with ZIMRA and are held to strict standards of conduct and accountability.
Roles and Responsibilities
Importers
Importers are the principal stakeholders in the customs process.
Their responsibilities include obtaining a Business Partner Number (BPN) from ZIMRA, ensuring all goods are correctly classified using the Harmonized System (HS) Codes, submitting accurate invoices, bills of lading, and value declarations, and paying all applicable duties, taxes, and levies.
The importer remains liable for duties and taxes to the satisfaction of the Commissioner. This implies that any misconduct, negligence, or failure to comply with customs regulations by the Clearing Agent appointed by the importer will have direct consequences for the importer. Since the Clearing Agent operates as a representative of the importer in dealings with the Zimbabwe Revenue Authority (ZIMRA), any actions taken—or not taken—by the agent are legally considered to be on behalf of the importer.
Therefore, if the Clearing Agent fails to adhere to customs laws, such as under-declaring goods, misclassifying items, or neglecting to pay the required duties and taxes, ZIMRA will hold the importer accountable for those violations.
In such cases, ZIMRA is entitled to demand payment of any outstanding duties, penalties, or interest directly from the importer, regardless of whether the fault lies with the Clearing Agent.
It is thus crucial for importers to carefully select and monitor their Clearing Agents to ensure full compliance with all applicable customs regulations.
Clearing Agents
Clearing agents act as crucial intermediaries between importers and the Zimbabwe Revenue Authority (ZIMRA), facilitating the customs clearance process.
Their responsibilities include preparing and submitting Bills of Entry (Form 21) through the ASYCUDA World system, ensuring all required supporting documents are electronically attached, and accurately calculating duties based on the Cost, Insurance, and Freight (CIF) value.
They also liaise with ZIMRA officials during inspections and assessments to ensure compliance. If ZIMRA has reasonable grounds to suspect a clearing agent of engaging in fraudulent activities, it has the authority to revoke the agent’s license, thereby protecting the integrity of customs operations.
ZIMRA
ZIMRA is Zimbabwe’s customs authority, responsible for assessing and collecting duties, verifying import/export declarations, and managing systems like ASYCUDA World and ZESWA.
It enforces compliance through audits, penalties, and legal action. ZIMRA also supports trade facilitation by implementing regional and international agreements such as COMESA and SADC, promoting economic integration and reducing trade barriers.
Its role ensures efficient customs operations, regulatory oversight, and alignment with global trade standards to foster transparency and growth in cross-border commerce.
The Digital Interface: ASYCUDA and ZESWA
The Automated System for Customs Data (ASYCUDA) and the Zimbabwe Electronic Single Window (ZESWA) are digital platforms designed to streamline customs processes.
ASYCUDA handles the submission and processing of customs declarations, while ZESWA integrates permits, licenses, and certificates from various regulatory agencies. These systems are intended to reduce paperwork, enhance transparency, and speed up cargo clearance.
However, their effectiveness depends on robust cybersecurity and strict access controls.
FRAUD CASE: The ZESWA/ASYCUDA Fraud
In September 2025, ZIMRA was rocked by a US$6.3 million fraud scandal involving the manipulation of the ASYCUDA and ZESWA systems. The fraud was perpetrated in two ways:
1. Two internal IT personnel allegedly created a backdoor account—ZESWASYCUDA— with full administrative rights, bypassing ZIMRA’s change management protocols. Using this unauthorized access, they inflated clearing agents’ prepayment accounts with fictitious deposits.
2. There were errors made when the banks systems and ASYCUDA system malfunctioned. Funds were deposited into accounts where no transactions had been made (miracle money). Agents would advise ZIMRA to reverse these transactions.
Some transactions were, however, not reversed.
This allowed agents to clear goods without paying duties, while the perpetrators may have collected hard cash from the agents and pocketed the proceeds. The Agents allegedly pocketed their share of the proceeds. The fraud was uncovered by ZIMRA’s audit team and has since led to criminal charges on some Agents, suspension of some Agents accounts, internal reviews, and calls for tighter system controls. Importer’s exposure Fictitious amounts that were put into the ASYCUDA system needed to be converted to hard cash for the perpetrators to benefit. Unsuspecting importers were asked to pay cash or deposit funds into the Agent’s bank account and the Agent then uses the fraudulent funds (miracle money) in the ASYCUDA system. ZIMRA will approach the importers to pay the duties and taxes.
The importers may end up with their goods seized or placed under embargo.
Lessons Learned and the Way Forward
1. Importers should pay funds directly into ZIMRA account to minimize risk. They should avoid paying cash to Agents.
2. Zimra has now introduced a system whereby importers/Agents have to submit proof of payment with every clearance being made.
3. Importer Due Diligence: Importers must vet their agents carefully and maintain oversight of all customs transactions. Ignorance is not a defense under the law.
Conclusion
The relationship between importers, clearing agents, and ZIMRA is foundational to Zimbabwe’s trade and revenue systems.
While digital platforms like ASYCUDA and ZESWA offer immense benefits, they also introduce new risks that must be managed through vigilance, professionalism, and legal compliance. The recent fraud case serves as a wake-up call for all stakeholders to uphold the highest standards of integrity and accountability.
Only through collaboration and transparency can Zimbabwe build a customs system that is both efficient and secure.
Maxwell Ngorima is a tax partner at BDO Zimbabwe chartered accountants. He can be contacted on 263772247643