Chirundu Border Post. Image credit

Chirundu Border Post. Image credit

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.

Quick NetOne, Telecel, Africom, And Econet Airtime Recharge

If anything goes wrong, chat with us using the chat feature at the bottom right of this screen