Chirundu Border Post. Image credit trademarksa.org

Chirundu Border Post. Image credit trademarksa.org

ZIMSEC O Level Commerce Notes: Functions of customs and excise authorities

  • Collect and revenue for the government by charging customs and excise duties.
  • Collect, keep and analyse records of imported and exported goods and services.
  • Control bonded warehouses to ensure that duty is collected on imported dutiable goods before releasing them.
  • Supervise public health by arranging quarantine for animals e.g. pets coming into the country thus controlling infectious diseases.
  • Supervise entrepot( re-export) trade to ensure that no duty is charged and collected on goods destined to another country.

Statistical records of imports and exports.

  • The customs and excise authorities collect and keep records of goods entering and those leaving the country for the following reasons:
  • To show trends in trade especially:
  • The volumes or quantities, value and types of imported and exported goods.
  • Countries of destination for exports and countries of origin for imports.
  • To enable the government to:
  • Realise and be aware of its trading position with individual countries and the rest of the world in general.
  • Calculate the balance of trade and balance of payments.
  • Take corrective measures when there is an unfavourable balance of trade or balance of payments.
  • Evaluate the effectiveness of its tax collection system.
  • Assess the results (effects) of its trade policies with other countries.
  • Determine the needs of its citizens.

To access more topics go to the Commerce Notes page.


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