THE Zimbabwe Revenue Authority (ZIMRA) has directed that all clearing agents must now be registered with the Public Accountants and Auditors Board (PAAB) — a qualification requirement that most players in the sector currently do not meet, The Manica Post has learnt.
The directive has sparked discontent within the customs and shipping industry, with stakeholders petitioning Finance, Economic Development and Investment Promotion Minister Professor Mthuli Ncube, ZIMRA Commissioner General, and the Parliamentary Portfolio Committee on Budget, Finance and Investment Promotion to reverse the measure.
ZIMRA Corporate Affairs Executive, Mr Gladman Njanji, defended the move, saying it is designed to strengthen governance, accountability, and compliance across the clearing and forwarding sector.
“The measures referenced were implemented to strengthen governance, accountability, compliance and the integrity of customs administration in fulfilment of ZIMRA’s statutory mandate to facilitate legitimate trade and safeguard revenue,” said Mr Njanji.
According to the petition, which The Manica Post has in possession, clearing agents argued that the stipulated measures are legally questionable, operationally disruptive, and economically detrimental to the customs clearing industry.
“We, the undersigned stakeholders in the customs clearing and forwarding sector, respectfully submit this petition to express our grave concern regarding recent operational directives issued by the Zimbabwe Revenue Authority (ZIMRA), namely – The requirement for Customs Clearing Agents to be registered under the Public Accountants and Auditors Board (PAAB); and the recent notice issued by the Commissioner-General concerning the forfeiture of funds held in prepayment accounts, based on an interpretation equating statutory deposits to prepayment funds.
“We believe these measures are legally questionable, operationally disruptive, and economically detrimental to the customs clearing industry and the broader trading community,” reads part of the petition.
Over the years, prior to February 2026, a customs clearing agent held a prepayment account with ZIMRA, where funds for customs duties would be deposited first before an agent submits declarations to clear imported goods. The system was put in place by ZIMRA so that it received the funds before the goods were declared to it – being, ostensibly a precautionary measure to safeguard revenue leakage.
“Our clients (importers) had grown accustomed to this system to the extent that some would set aside funds for customs duty for their recurring imports. However, this system was abruptly stopped by ZIMRA, citing ‘fictitious’ deposits on their part. Genuine deposits in agents’ prepayment accounts were locked in. As agents, we sought guidance from ZIMRA on how such locked funds were to be treated – (but) to no avail, only to receive a public notice that the funds were forfeited to the State. It is against this background that we, as representatives of economic players in the country, come to you for redress. Our clients (importers) are hard on us, thinking we ‘connived’ with ZIMRA to have their funds forfeited without any reason,” further reads the petition.
On the directive to have clearing agents registered under PAAB, the clearing agents argued: “Clearing agents are licenced annually as per prescribed criteria in the existing legislation, namely the Customs and Excise and General Regulations. Certain specifications are well spelt out in the legislation. All along, we have been renewing licences accordingly. However, in response to ‘fictitious deposits’ as highlighted under the prepayment account issue, midway through this year, 2026, ZIMRA suddenly demanded that all clearing agents be members of the Public Accountants and Auditors Board (PAAB), regardless of the fact that we are all licensed until December 31, 2026, having met all prescribed requirements when we applied for this year’s licences.
“A cross-check with PAAB has shown that they train accountants, and customs agents are not accountants. Right now, they cannot even compute customs duties, neither are they conversant with the Customs and Excise Act (Chapter 23:02), yet we are required to subscribe to them. Customs clearing and forwarding is a specialised trade regulated under customs and excise legislation and ZIMRA’s own licensing framework. It is not an accounting or auditing profession.
“The Public Accountants and Auditors Act regulates individuals and entities engaged in public accounting and auditing services. Customs clearing does not fall within this scope. Requiring clearing agents to register under PAAB: Extends regulatory oversight beyond the intended scope of the Act; imposes obligations unrelated to the actual functions of customs clearing; appears inconsistent with the principle of legality, which requires administrative authorities to act strictly within the powers granted by statute. PAAB registration does not: Provide training in customs law or tariff classification; improve customs compliance or ASYCUDA proficiency; enhance knowledge of customs valuation, rules of origin, or border procedures.
“Customs clearing is a logistics and trade facilitation function, not an accounting or auditing service. The requirement therefore does not demonstrably improve service quality or compliance standards.
Economic and Operational Burden: The mandatory PAAB registration: Imposes additional costs on clearing agents; creates duplication of regulatory oversight; may force small and medium-sized clearing agents out of business; disrupts trade facilitation at a time when efficiency and cost reduction are critical for economic recovery,” further reads the petition, in which clearing agents are asking for the reversal of the latest directives.
“We therefore respectfully petition that: 1. The requirement for customs clearing agents to register under PAAB be immediately suspended pending proper stakeholder consultation and legal review.
“2. The notice regarding forfeiture of prepayment account funds be withdrawn. 3. ZIMRA engage in meaningful consultation with industry stakeholders. 4. A clear legal opinion be issued clarifying the distinction between statutory deposits and prepayment accounts. 5. Any regulatory reforms be aligned strictly with the enabling legislation and principles of administrative justice,” further reads the petition.-herld
