Authorised Economic Operator programme

In line with international best practice and the Customs and Excise Act (Chapter 23:02) section 216B, Zimbabwe has implemented the Authorised Economic Operator (AEO) programme.

Authorised Economic Operator (AEO)

AEO is a programme under the World Customs Organisation (WCO) SAFE Framework of Standards to secure and enhance international supply chain security and facilitate movement of legitimate goods across international borders.

An AEO may defined as a party involved in the international movement of goods in whatever function that has been approved by or on behalf of a national Customs Administration as complying with WCO or equivalent supply chain security standards. AEO include inter-alia manufacturers, importers, exporters, brokers, carriers, consolidators, intermediaries, ports, airports, terminal operators, integrated operators, warehouses, distributors. The facility is open to all stakeholders in this supply chain.

ZIMRA AEO programme


Administered by Customs and Excise Division, the AEO programme is a voluntary programme open to all business entities that participate in the global supply chain.

Business entities that meet pre-determined compliance standards are accredited as AEOs and as such enjoy appropriate facilitation on Customs clearance.

Benefits of AEO programme

Faster movement of cargo through the  border/port of entry

Simplified Customs formalities

Fewer physical and document-based controls

Reduced demurrage and other related costs

Priority treatment in query resolution

Choice of the place for physical examination

Facilitation for movement of cargo during periods of trade disruptions


Improved relations with ZIMRA

Promotes an AEO accredited entity as a secure and reliable trade partner thereby improving business competitiveness.

Mutual recognition of AEO authorisations between Customs authorities as a long term benefit.

Provides businesses with internationally recognised security standards.

The opportunity to self-assess allows entity to have a full insight into its operations and business practices, identify and strengthen any security or compliance related weaknesses

Qualification criteria

Any entity interested in getting benefits of the AEO programme shall apply in writing to the Commissioner of Customs & Excise for accreditation. The entity must meet the following conditions:

Be established in Zimbabwe;

Have appropriate record of compliance with Customs and other relevant laws;

Have a satisfactory system of managing commercial and, where appropriate, transport records;


Have proven financial solvency; and

Ensure that there is general maintenance of approved security and safety standards at both the entity`s place of operations as well as its business systems and procedures.

AEO Application Process

Consultation with nearest ZIMRA office on AEO application procedure

Completion of and submission of self-assessment questionnaire, application form and other relevant attachments required for the granting of AEO status

Examination of application by ZIMRA

Onsite inspection by ZIMRA

AEO authorisation

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Disclaimer This article was compiled by the Zimbabwe Revenue Authority for information purposes only. ZIMRA shall not accept responsibility for loss or damage arising from use of material in this article and no liability will attach to the Zimbabwe Revenue Authority.

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