Fake Declaration Lands Company Boss, Clearing Agent in Court

A company director and a clearing agent have appeared in court over allegations that they falsely declared a consignment of goods as agricultural equipment to avoid paying more than ZiG372 000 in import duty and VAT.

Ian Genesesi (31) director of Gemoian Enterprises trading as G&M Group (Pvt) Ltd and Michael Makonye (36) director of With You Customs appeared before Harare regional magistrate Fadzai Mthombeni facing charges of fraud, forgery, false representation and smuggling.

They were remanded to next month for trial.

The State is being represented by ZIMRA revenue supervisor Edward Shana.

Prosecutors allege that in November 2024 Genesesi bought 698 cartons of assorted goods weighing about 25 080kg from Shenzhen Hengmansheng Trading Co Ltd in China.

The consignment reportedly included artificial flowers, decorative balls, vegetable racks, lights, rice containers, vehicle spare parts and machinery among other items.

The goods were loaded into a CMA CGM container at Nansha Port in China on 10 December 2024 and sealed under seal number R6004907 before being shipped to Beira, Mozambique for onward transportation to Harare.

According to the State, an original bill of lading, packaging list and charge list were issued with Genesesi listed as both the consignee and the notify party.

The prosecution alleges that when the consignment arrived at Beira Port in February 2025, Genesesi and Makonye allegedly worked together to evade import duty and VAT.

They are accused of creating a fake bill of lading and invoice describing the goods as agricultural equipment, including shellers, weeders, a cultipacker and harvesters.

The State alleges that the accused knew agricultural equipment was exempt from import duty in Zimbabwe.

On 28 February 2025, With You Customs allegedly processed the consignment’s clearance through ZIMRA under bill of entry number C6935 declaring the goods as agricultural implements.

ZIMRA subsequently exempted the consignment from import duty and VAT amounting to ZiG372 625.82 and US$1 478.78, the court heard.

The goods were then transported from Beira and passed through Forbes Border Post in Mutare without a physical examination before being released for delivery to Gemoian Enterprises in Harare.

Prosecutors allege that the goods were later distributed to the company’s clients.

The alleged fraud was uncovered during a post-clearance audit by ZIMRA’s Loss Control Department.

The audit reportedly established that the consignment had been falsely declared as agricultural implements while the actual goods included artificial flowers, decorative balls, vegetable racks, lights, rice containers, vehicle spare parts and other items.

The matter was subsequently referred to the Zimbabwe Anti-Corruption Commission (ZACC) for investigation.

On 26 August 2025, ZACC investigators, accompanied by ZIMRA officials conducted physical inspections at the accused persons’ business premises at 48 Kenneth Kaunda Avenue in Harare.

The State alleges that investigators found no agricultural implements or records relating to agricultural equipment at the premises.

Prosecutors told the court that if the goods had been correctly declared, Genesesi and Makonye would have been required to pay ZiG372 625.82 and US$1 478.78 in import duty and VAT.

ZIMRA is therefore alleged to have suffered financial prejudice amounting to those figures.

The two accused remain on remand pending trial.