Zimbabwe Import Duty on Fasteners 2026: ZIMRA Tariff Codes and Rebate Orders

Zimbabwe's import duty regime for fasteners underwent a significant regulatory shift in 2026 with the enactment of Statutory Instrument (SI) 59 of 2026 — the Control of Goods (Import and Export) (Commerce) (Amendment) Regulations, 2026 (No. 15). This legislation fundamentally changed how fasteners are classified and taxed upon entry into Zimbabwe, introducing mandatory import licensing for products that previously qualified for open general import licensing. Fasteners, primarily classified under HS Chapter 7318, now face a three-tier tax structure comprising: import duty (ad valorem on CIF value), Value-Added Tax (VAT) at 15%, and potential surtax depending on the specific product sub-code. Importers sourcing from suppliers like TradeGo hex bolts and anchor bolts must navigate both the licensing regime and accurate tariff classification to avoid delays at Beira Port or the Machipanda border post. This guide breaks down every component of ZIMRA's fastener taxation for 2026, including step-by-step duty calculation, documentation requirements, and available rebate mechanisms.

Statutory Instrument 59 of 2026 represents the most significant change to Zimbabwe's fastener import regime in a decade. Under Schedule 1 of SI 59, two categories of fasteners explicitly require an import license before shipment: "Other screws and bolts, whether or not with their nuts or washers" and "Other threaded articles." These correspond to subheadings under HS 7318, meaning essentially all commercial fastener imports into Zimbabwe now require pre-approval from the Ministry of Industry and Commerce. The application process involves submitting a completed import license application form, proforma invoice from your supplier (such as TradeGo proforma invoices), company incorporation documents, proof of tax compliance, and a non-refundable application fee of US$100. The standard processing time is 14 working days, though expedited processing may be available for urgent orders supporting mining or infrastructure projects. Crucially, the import license is consignee-specific and non-transferable. Failure to present a valid license at customs clearance results in automatic seizure of the goods and potential forfeiture. License validity is typically six months from the date of issuance, with one 30-day renewal permitted if shipment is delayed. For orders under US$5,000 in CIF value, a simplified license regime may apply through ZIMRA's e-services portal, but importers should confirm eligibility before shipment.

All fasteners imported into Zimbabwe fall under Harmonized System Chapter 7318: "Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel." The 2026 duty structure breaks this chapter into subheadings with specific ad valorem rates based on product type and intended application. The most common subheading for commercial fastener imports is HS 7318.15: "Threaded screws and bolts, whether or not with their nuts or washers," which carries a base import duty rate of 20% ad valorem on the CIF value. HS 7318.16 covers "Nuts" at the same 20% duty rate. HS 7318.19, encompassing "Other threaded articles" including threaded rods and studs, also carries a 20% duty rate. Washers under HS 7318.21 are typically assessed at 15% duty. Beyond basic import duty, two additional taxes apply to all fastener imports. First, Value-Added Tax (VAT) at 15% is levied on the duty-inclusive CIF value — meaning VAT compounds on top of the import duty. Second, a Surtax of 10% may apply to certain fastener types deemed to compete with local Zimbabwean manufacturing, though as of mid-2026 this surtax has not been actively enforced on standard carbon steel hex bolts and nuts. Importers should verify current surtax status before pricing orders. For stainless steel fasteners under HS 7318.30, the base duty rate rises to 25%, reflecting higher product value and greater potential competition with imports from South Africa and Europe. Special duty rates may apply for fasteners intended for use in government-approved infrastructure projects, mining projects under special mining lease agreements, or projects registered under the Zimbabwe Investment and Development Agency (ZIDA) regime.

Calculating the total landed cost for fasteners into Zimbabwe requires compounding multiple taxes in a specific sequence. ZIMRA's official methodology follows these steps precisely: Step 1 — Establish the CIF value of your shipment. This is the sum of EXW supplier price (e.g., TradeGo factory price), international ocean/air freight, and marine/air cargo insurance. Always use the actual insurance paid or 1.1% of FOB value if no specific insurance certificate is presented. Step 2 — Calculate Import Duty: Multiply the CIF value by the applicable duty rate (20% for standard carbon steel fasteners under HS 7318.15/16, 15% for washers, 25% for stainless steel). Step 3 — Calculate the Surtax (if applicable): Multiply the (CIF Value + Import Duty) by 10%. Step 4 — Calculate the VAT Base: Sum CIF value + Import Duty + Surtax. Step 5 — Calculate VAT: Multiply the VAT Base by 15%. Step 6 — Total Taxes Payable: Sum Import Duty + Surtax + VAT. Practical Example: A 40ft HC container of grade 8.8 hex bolts with EXW price US$13,500, freight US$2,800, insurance US$178. Step 1 CIF = $13,500 + $2,800 + $178 = $16,478. Step 2 Import Duty = $16,478 × 20% = $3,295.60. Step 3 Surtax (not applicable currently) = $0. Step 4 VAT Base = $16,478 + $3,295.60 = $19,773.60. Step 5 VAT = $19,773.60 × 15% = $2,966.04. Step 6 Total Taxes = $3,295.60 + $0 + $2,966.04 = $6,261.64. This represents a total effective tax rate of approximately 38% on the original CIF value. For budgetary purposes, importers should conservatively estimate total duties and taxes at 40-42% of CIF value to account for potential surtax reintroduction or classification changes. Additional costs not included in this calculation: Beira port THC (approximately US$280 for a 40ft container), border clearance fees (US$150-250), and bonded trucking from Beira to Harare (US$1,800-2,200).

Zimbabwe offers several duty relief mechanisms for fastener imports tied to specific investment frameworks and project types. The primary mechanism is the Rebate Order system, administered through the Ministry of Finance and Economic Development. Statutory Instrument 132 of 2020 (as amended) provides the legal framework for rebate orders. Two rebate categories are particularly relevant for fastener importers: Rebate Order 17 of 2021 covers imported goods for "construction, extension, refurbishment, or expansion of infrastructure projects" approved by the relevant government ministry. This rebate provides a 100% exemption from import duty and VAT for fasteners used in approved road, bridge, dam, power generation, and telecommunications projects. Rebate Order 22 of 2022 applies to mining companies holding special mining leases and provides duty exemption for inputs including anchor bolts, threaded rods, and structural fasteners used in mine development and shaft sinking operations. The Zimbabwe Investment and Development Agency (ZIDA) regime offers additional incentives under the One-Stop-Shop Investment Center framework. Investors holding a ZIDA registration certificate may qualify for a 5-year initial tax holiday including exemption from customs duty on imported capital goods, which includes specialized fasteners for permanent plant installation. Critical considerations for importers seeking rebates: 1) The rebate application must be submitted before goods are shipped — retroactive rebates are almost never approved. 2) Original mill certificates and traceability documentation must be provided to prove product conformity with project specifications. 3) Approved rebate orders are consignee-specific and non-transferable. 4) Any diversion of rebated goods to non-approved projects results in immediate forfeiture plus a 200% penalty on the duty value. For orders under US$100,000, the standard rebate application processing time is 21 working days. Large mining and infrastructure projects may qualify for expedited processing through dedicated ZIDA liaison officers.

ZIMRA enforces strict documentary requirements for all fastener imports under the post-SI 59 of 2026 regime. Missing or incomplete documentation is the single most common cause of clearance delays and cargo seizures. Importers should ensure the following documents are prepared and submitted electronically through the ZIMRA Asycuda World system at least 72 hours before vessel arrival at Beira: 1) Commercial Invoice — must show detailed product description, HS code, unit value, total value, currency of transaction (USD required), Incoterms, and origin declaration. Invoice must be on supplier letterhead and include a valid Tax Clearance Certificate number. 2) Bill of Lading — must show consignee name and address matching the import license, notify party details, container number(s), seal number(s), gross weight, and measurement. House bills of lading are acceptable only if accompanied by a valid master bill. 3) Packing List — itemized by product type, HS code, quantity per package, net weight, gross weight, and package dimensions. For mixed fastener containers, each SKU must be individually listed with its specific HS code. 4) Certificate of Origin — issued by the competent authority in the country of export (e.g., China Council for the Promotion of International Trade for Chinese-origin fasteners). Must show direct consignment from country of origin to Beira without transshipment through intermediary countries unless specifically approved. 5) Mill Test Certificates — for all structural and high-tensile fasteners including grade 8.8/10.9/12.9 bolts and structural nuts. Must show heat number, material composition, tensile strength, yield strength, and test results conforming to ISO 898-1 or ASTM A325/A490 standards. 6) Import License — the original SI 59 import license approval notice issued by the Ministry of Industry and Commerce. Must show the exact consignee name and be valid for the shipment date. 7) Customs Declaration Form (SAD Form) — completed electronically through Asycuda World with correct tariff classification and duty calculation. 8) Insurance Certificate — covering 110% of CIF value with a Zimbabwean-registered insurer or approved foreign insurer. Critical compliance tips: — HS codes must be validated by a registered ZIMRA clearing agent before submission — Invoices showing "assorted fasteners" or similar general descriptions will be rejected — Photocopied or digitally altered mill certificates will result in automatic detention — Shipments valued over US$50,000 require pre-clearance inspection by a ZIMRA-appointed verification agent at the port of loading.

Below are the most common questions TradeGo receives about ZIMRA import duty and rebate orders for fasteners. For the latest statutory instrument, please consult the Government Gazette or contact TradeGo's Harare office.