Customs and excise taxation lies at the heart of national revenue mobilisation, border control, international trade regulation, and economic development. In Zimbabwe, customs duties and excise taxes account for a significant proportion of fiscal revenue while simultaneously serving as policy instruments for industrial protection, public health regulation, environmental sustainability, and regional integration.

Despite its importance, customs and excise taxation remains one of the most complex and misunderstood areas of public finance. It operates at the intersection of domestic law, international trade agreements, valuation systems, enforcement frameworks, and rapidly evolving technologies. Students, clearing agents, traders, and even experienced practitioners often face challenges in interpreting legislation, applying valuation rules, managing excisable goods, and complying with ever-changing regulatory requirements.