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ZIMBABWE HIGH COURT has ruled in favour of post-clearance audits by the Zimbabwe Revenue Authority (ZIMRA), therefore the tax collector can impound previously cleared goods in cases of underpayment of duty.
This arose in three cases involving vehicles that had been under-valued in a bid to cheat the tax collector in November 2015, March 2016 and October 2016 and ZIMRA’s decided to impound the vehicles and demand additional duties after doing post-clearance audits.
ZIMRA says Section 192 (1) of the Customs Act, allows for the seizure of goods proved to have been improperly cleared within a period of six years from date of importation More news to follow. By Sibusiso Ngwenya