ZIMRA's Public Notice 10 of 2026, issued on 6 February 2026, announces a significant change in the customs payment infrastructure: the deactivation of ASYCUDA World Pre-Payment Accounts with effect from midnight on 7 February 2026. From that date, all commercial import and export declarations processed through the ASYCUDA World system must be settled via the new Payment After Assessment (PAA) mechanism using standard bank channels.
Background: Pre-Payment Accounts
The ASYCUDA World system previously allowed importers, exporters, and their clearing agents to maintain pre-payment accounts — essentially credit balances held within the ASYCUDA system — from which customs duties, taxes, and other charges were debited upon lodgement or assessment of a declaration. This approach provided convenience for high-volume traders by reducing the need for individual per-declaration bank transactions. However, ZIMRA has determined that the pre-payment account model presents reconciliation challenges and has transitioned to a real-time bank-based payment system aligned with the broader Payment After Assessment framework.
Payment After Assessment (PAA): How It Works
Under the PAA model, the sequence of events for customs payment is as follows:
- Declaration Lodgement: The importer or their clearing agent lodges the bill of entry or export declaration on ASYCUDA World in the normal manner.
- Assessment: ASYCUDA processes the declaration and generates an Assessment Notice that sets out the customs duties, VAT, surtaxes, and any other charges payable on the consignment.
- Bank Payment: The importer or exporter (not the clearing agent) then presents the Assessment Notice to their bank and makes payment directly. The bank processes the payment in real time against the ASYCUDA assessment reference number.
- Release of Goods: Once the bank confirms payment to ZIMRA's system, the declaration is updated and the goods are authorised for release.
Direct Payment by Importer / Exporter
A key feature of the PAA system is that payment must be made directly by the importer or exporter. Clearing agents are no longer authorised to make payments on behalf of their principals through a pre-payment account. This change is intended to strengthen accountability and ensure that taxpayers have direct visibility of the duties assessed and paid on their behalf. Importers and exporters should ensure that their banking arrangements allow for prompt payment against ASYCUDA assessment notices, as any delay in payment will hold up the release of goods.