On 31 August 2026, the Zimbabwe Revenue Authority (ZIMRA) issued Public Notice 48 of 2026, formally announcing the registration process for clearing agents intending to operate during the 2027 licensing year. This notice is issued under the Customs and Excise Act [Chapter 23:02] and the associated Clearing Agents Regulations, which mandate that all persons conducting customs clearing business must hold a valid licence renewed annually. The 2027 registration window opens immediately, with ZIMRA emphasising enhanced due diligence checks, including tax clearance verification, proof of financial standing, and compliance with the new automated Fiscal Data Management System (FDMS) integration requirements. Failure to register by the prescribed deadline will result in the inability to lodge customs entries, effectively halting cross-border trade operations for non-compliant agents.
Key Takeaways
- Mandatory Re-registration for 2027: All existing clearing agents must submit renewal applications with updated documentation, including a valid Tax Clearance Certificate (ITF 263), proof of professional indemnity insurance, and a certified copy of the agent’s FDMS user credentials.
- Stricter Compliance & Digital Integration: ZIMRA now requires real-time FDMS connectivity for all customs declarations. New applicants must demonstrate successful completion of the ZIMRA customs competency assessment and provide evidence of a physical office within a designated customs area.
- Penalties for Non-Compliance: Agents operating without a valid 2027 licence after the grace period face immediate suspension, fines up to Level 10 on the standard scale, and potential criminal prosecution under Section 178 of the Customs and Excise Act.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement