These Regulations, comprising 180 Sections, aim to provide detailed rules and procedures for the administration and enforcement of customs and excise laws in Zimbabwe setting out the administrative procedures, controls, and requirements governing the movement, storage, and taxation of goods in the country. More specifically, the Regulations aim to (i) regulate the importation and exportation of goods, establishing procedures for reporting, declaring, clearing, and controlling goods entering or leaving Zimbabwe; (ii) ensure proper collection of customs and excise duties, providing mechanisms for the assessment, payment, rebate, refund, or remission of duties and taxes on goods; (iii) control goods under customs supervision, setting rules for transit sheds, container depots, bonded warehouses, duty-free shops, and goods in transit to ensure they remain under customs control until cleared; (iv) regulate customs-related licensing and operations, establishing licensing requirements and obligations for clearing agents, warehouse operators, and other parties involved in customs processes; (v) facilitate trade while protecting government revenue, introducing procedures such as declarations, forms, bonds, and inspections to prevent fraud, smuggling, and revenue loss.