ZIMRA's Public Notice 12 of 2026, issued on 10 February 2026, confirms that the Payment After Assessment (PAA) system is now fully operational with effect from 8 February 2026. This announcement follows the deactivation of ASYCUDA World Pre-Payment Accounts on 7 February 2026 as communicated in Public Notice 10 of 2026, and provides further operational details for importers, exporters, and their clearing agents.
PAA System: Live from 8 February 2026
The Payment After Assessment system became operational at 00:01 on 8 February 2026. From this date, all commercial import and export declarations processed through ASYCUDA World must follow the PAA payment sequence: the declaration is lodged, assessed by ZIMRA, and the resulting Assessment Notice is used by the importer or exporter to make direct bank payment. There is no longer a pre-payment deposit or account balance mechanism within ASYCUDA.
Direct Payment Requirement
Under PAA, it is the importer or exporter — not the clearing agent — who is responsible for effecting payment directly to ZIMRA via their bank. This is a fundamental change from the previous arrangement where clearing agents routinely used their pre-payment accounts to settle duties on behalf of clients. Importers and exporters must therefore:
- Ensure they have a bank account linked to a participating bank that is integrated with the PAA system;
- Arrange with their clearing agents to receive Assessment Notices promptly upon assessment of each declaration; and
- Make payment against the Assessment Notice reference number within the timeframe required to avoid delays in the release of goods.
No IMT Charges
ZIMRA confirms that payments made through the PAA system using participating banks are exempt from Inter-Bank Transfer (IMT) charges. This cost relief is designed to encourage prompt adoption of the new payment channel and to ensure that the transition from pre-payment accounts does not impose additional financial burdens on traders.
Real-Time Bank Integration
The PAA system is fully integrated with all participating commercial banks in Zimbabwe for real-time payment processing. Once a payment is submitted at the bank, the transaction is immediately transmitted to ZIMRA's customs system and the corresponding declaration is updated to reflect payment. This eliminates the delays previously associated with manual payment reconciliation and facilitates faster release of goods at ports of entry.
Guidance for Clearing Agents
Clearing agents who previously managed pre-payment account balances on behalf of their clients must adapt their operational procedures. Going forward, the clearing agent's role in the payment process is limited to:
- Lodging declarations and obtaining Assessment Notices from ASYCUDA; and
- Forwarding Assessment Notices to the importer or exporter for direct bank payment.
Clearing agents should update their service agreements and client communication procedures to reflect this change. Any arrangement by which a clearing agent purports to make PAA payments on behalf of a client without the client's direct bank account being used is not compliant with the PAA framework.
PAA is now live. All commercial customs declarations must be settled via direct bank payment by the importer or exporter against the ASYCUDA-generated Assessment Notice. There are no IMT charges. Clearing agents no longer make payments on behalf of clients. Contact your participating bank to confirm PAA connectivity.