The Zimbabwe Revenue Authority released notice to the public 31 of 2019 which brings new rules to the import of goods for commercial purposes by individuals. The authority has mandated that all individuals who wish to import goods for a commercial (resale) purpose worth over ZWL$15000 (US$754 at the current interbank rate) must provide a business partner number for the business they are importing the goods for.
The business partner number is a company’s unique identification number with ZIMRA and is used in all tax matters. The number is allocated when a company registers with ZIMRA. Those with companies already registered can check their status on the Zimra online platform.
The new position is set to tighten control of customs and clearing while creating a greater incentive for tax compliance. It is reasonable to assume one will be barred from importing if they are in good standing in other tax matters and thus makes maintaining good standing essential. You can download the notice below.