This chapter looks at international trade and the rules of origin applicable within the SADC region including Zimbabwe

1. THE
INTERNATIONAL TRADE FINANCE
LECTURE SERIES
Chinhoyi University of Technology
GBS: Graduate Business School
MBA 512: Strategic Leadership and Organisational Dynamics Graduate Business School
Chinhoyi University of Technology Leadership & Systems Thinking Perspective MBSSA –

2. LET ME INTRODUCE MYSELF…
PRESENTER: Dr. Sam RUTURI
FETC, (Lon),AIBS,(SA);AIB,(SA); Dip. H.F (USA), Grad. Diploma IMM (SA); BBA.(SA) B. Com. (SA) B Phil. (SA);
MSc. (UK); MBA (NUST) ,MBA,(USA) PhD (USA), MCom, (SA). DBA (France) (Pending)
Director & Senior Lecturer: 1. Mortgage Banking School of Southern
Africa
Part-Time Lecturer: 2. MBA-GSM; University of Zimbabwe
Part-Time Lecturer: 3. MBA-GSB; Chinhoyi University of

3. 3
Job Challenge What I do for fun
Who I admire
Happiest moment
in my life
Day I bought
my first house Tom PETERS
Teaching people to
learn to act on what
they have learnt
LET ME INTRODUCE MYSELF…
Play Golf
for Fun
PRESENTER: Dr. Sam RUTURI
FETC, (Lon),AIBS,(SA);AIB,(SA); Dip. H.F (USA), Grad. Diploma IMM (SA); BBA.(SA) B. Com. (SA) B Phil. (SA);
MSc. (UK); MBA (NUST) ,MBA,(USA) PhD (USA), MCom, (SA). DBA (France) (Pending)
Director & Senior Lecturer: 1. Mortgage Banking School of Southern Africa
Part-Time Lecturer: 2. MBA-GSM; University of Zimbabwe
Part-Time Lecturer: 3. MBA-GSB; Chinhoyi University of Technology
Part-Time Lecturer 4. MBL-GBS; Bindura University of Science&
Consultant & Facilitator: 5. Strategy, Quality, Change and Housing Finance
Email address: samruturi@yahoo.com Cell; 0734 371 341 / 0712221348/ Tel.

4. 4
OBJECTIVES
BY THE END OF THE SESSION PARTICIPANTS SHOULD
BE ABLE TO: -
a) Define origin and preference.
b) List reasons for determining origin.
c) Determine when to allow preference.
d) Detail procedure of handling imports
where preference is involved.

5. 5
AIDS: -
• Customs and excise act (chapter 23:02)
• General Regs SI 106/97
• Local Content Regs. SI 314/2000
• COMESA suspension SI 244/200
• MWA (SI 103/95),
• NAA (SI 156A/93),
• BWA (SI 192/98),
• SADC
• Hand-outs of Certificates of Origin Form 61, 60
and COMESA

6. 6
DEFINE PREFERENCE
• A scheme where goods enter an importing
country at concessionary or lower rates of
duty or some other approved manner.

7. 7
DEFINE COUNTRY OF
ORIGIN (Act 88, 89(1)a
• Country where the goods are
grown, produced, or subjected to their last
process of manufacture. Act 88
• The process of manufacture should be
genuine and economically justifiable.

8. 8
EXAMPLES
• Grown goods – plants/vegetables,
cereals .
• Produced goods - eggs, milk, minerals
• Manufactured goods – motor vehicles,
machinery clothes.
Act 89(1)6

9. 9
REASON FOR DETERMINING
ORIGIN
• a) Rates of duty may be
affected.
• b) To effect controls.
• c) For statistical purposes.

10. 10
HOW TO DETERMINE ORIGIN
(Act 42(c) a.r.w. Regs. 25, Act 88)
• a) Accept as declared where no preference
is being claimed.
• b) Call for a certificate of origin eg.
f60,f61, comesa
• c) Physical examination of the goods
• d) General knowledge

11. 11
HOW TO DETERMINE
ORIGIN OF MIXTURES
• Mixture adopts origin of ingredients which
contributes most to the cost of the mixture/ blend.
• EXAMPLE:What is the origin of this mixture
INGREDIENT COST MASS ORIGIN
STRAWBERRY $200 35% ZM
MILK $130 65% ZA

12. 12
DEFINE MANUFACTURE
• To change the shape, form or nature of an
article thereby increasing its utility.
• The manufacturing process should be the
last economically justifiable process to
which the goods would have been subjected
to.

13. MANUFACTURE
• There are 3 main criteria used to arrive at a
decision as to whether goods have been
substantially transformed:
a. Process criteria
b.Percentage criteria – local content
c. Final transformation criteria – Change in
nature
13

14. MANUFACTURE
a) Process Criterion
Based on the process of manufacture the
goods have undergone in order to qualify as
originating.
i.The final process must change the nature of
the final product.
ii.The process must be performed for
economic purposes.
iii.Process has to be an acceptable process of
manufacture. 14

15. 15
ACCEPTABLE PROCESSES
OF MANUFACTURE
1) Assembly with significant local
content
2) Remoulding of tyres
3) Encapsulation
4) Remodelling of jewellery
5) Bleaching of grey cloth
6) Planing of timber

16. 16
UNACCEPTABLE PROCESSES
OF MANUFACTURE
a) Diluting
b) Bottling
c) Heating
d) Mere subdivisions
e) Repair
f) Re-treading of tyres
g) Sorting & cleaning
h) Drying
i) Mere assembly

17. MANUFACTURE
b) Percentage criterion
A maximum or minimum percentage is
prescribed and expressed to 2 decimals.
Local content
Is the total value of local inputs necessary for
the completion of an article and includes
cost of direct labour and raw materials.
LC = Total local content x 100
Total factory cost 1
17

18. MANUFACTURE
Total ex-factory cost: is the cost of producing
the finished article.
Example 1
Ex-Malawi
DE Material $100 000
MW Labour $ 80 000
MW Factory rent $ 10 000
ZA Labour $ 20 000
MW Material $150 000
18

19. MANUFACTURE
Example 2
Ex-Namibia
GB Material $500 000
NA Material $900 000
NA Labour $200 000
NA Foreman’s wages $ 10 000
NA Directors $ 20 000
19

20. MANUFACTURE
- The minimum Local Content to be attained
by goods to qualify to have originated in a
state is prescribed in the Local Content Regs
(SI 314 of 2000)
-It is 25%.
-Act 89(3)
20

21. AGREEMENT & LOCAL
CONTENT
Where an agreement contains
local content provisions, they are
to be used as provided, but if the
regulations do not contain local
content provisions, the provisions
of the local content regulations
shall prevail.
21

22. MANUFACTURE
c) Final Transformation Criterion
For goods to qualify as originating,
process must have been performed to
give product its essential character.
Two methods used are:
i)A list of qualifying processes
ii)Use of the HS – Change of Tariff
Heading.
22

23. CERTIFICATES OF ORIGIN
• Are only required when preferential
rates of duty are claimed.
• F61 or f65 for ex-BW, MW and NA
in terms of the bi-lateral trade
agreements – regs 25(a)
• COMESA certificates of origin from
COMESA member states – regs
25(b)
23

24. CERTIFICATES OF ORIGIN
• SADC certificates of origin for goods ex –
SADC states.
• Form 60 for goods ex – ZA and any other
country where a certificate of origin may be
required.
• Act 42 empowers us to call for a certificate
of origin.
24

25. CERTIFICATES OF ORIGIN
• F61 is verified by Botswana customs and
stamped.
• F60 and 61 should be completed by the
manufacturer or producer.
• COMESA and SADC are completed by
producer or supplier and verified by a
designated authority.
25

26. 26
SCRAP MATERIAL
• HOW TO DETERMINE ORIGIN OF
WASTE OR SCRAP
The country where the scrap or waste acquired its
status of waste or scrap is the country of origin.

27. 27
DETERMINATION OF ORIGIN
• CERTIFICATE OF ORIGIN (Form 60 & 61)
• **This is a document used to certify the
origin of goods
• **Required where preferential rates of duty
are being claimed
• Act 42 (1) a.r.w. Regs 25

28. 28
COMPLETION OF
CERTIFICATE OF ORIGIN
- To be completed and signed by
• i) Grower or
• ii) Producer or
• iii) Manufacturer of the
goods.

29. 29
DECLARATION
• IN TWO PARTS:
• a) For goods grown or produced.
• b) For manufactured goods
Manufactured goods
Manufactured goods require three statements
• i) Process of manufacture.
• ii) Percentage of local content
• iii) The percentage should have been
calculated in the manner prescribed

30. 30
DEFINE COUNTRY OF SUPPLY
• Country in which goods
are placed on board the
means of transport for
export to Zimbabwe.

31. HANDLING OF IMPORTS
COMMERCIAL
-Certificate of origin must be attached where
preference is being claimed.
-Ensure all controls are complied with.
-Goods must appear in the origin folio
-Enter goods duty free for TAG COMESA
and SADC and reduced rates for ZA.
31

32. HANDLING OF IMPORTS
• If copy of certificate is attached
a)Deny preference; issue F45 calling for full
duty
b)Copy is fraudulent; hold delivery, submit
documents to HQ for further investigations
c)False declaration; seize the goods, issue
notice of seizure and write a report.
32

33. AGREEMENTS
• Are entered into by the president Act 99(1)
(a).
• Regulations are made by President to give
effect of the agreement (Act 101 arw 100(1)
• Regulations are gazetted (Act 100(1)
• If provisions of the agreement are
inconsistent with those of other prevailing
law, the provisions of the agreement shall
prevail. (Act 102(1)
33

34. EXISTING AGREEMENTS
• BW COMESA
• NA SADC
• ZA MW
34

35. TYPES OF AGREEMENTS
A/ CUSTOMS AGREEMENT
- only one agreement exists and is the ZW –
BW agreement.
35

36. TRAITS OF A CUSTOMS
AGREEMENT
• Encourages trade.
• Enables speedy movement of goods via
unification of customs procedures.
• Affects customs procedures.
36

37. 37
TYPES OF AGREEMENTS
Bilateral /TRADE AGREEMENTS
•MW= Malawian Agreement,
•NA= Namibian Agreement,
•RSA= Republic of South African Agreement,
•COMESA =Agreement and
•SADC =Agreement

38. BOTSWANA AGREEMENT
RULES OF ORIGIN
•Goods should be grown, produced or
manufactured in BW in order to qualify as
originating.
•For manufactured goods the three main
criteria discussed should apply.
•Manufactured goods to attain at least 25%
LC
38

39. HANDLING OF IMPORTS
• Certificate of origin for commercial goods.
• Qualifying goods are exempt from customs
duty.
• Excise duty should be levied on all goods
that appear in the excise tariff.
• No certificates for private imports.
39

40. NAMIBIA AGREEMENT
• Goods should be grown, produced or
manufactured to qualify as originating (SI
156A/93 Articles i & ii)
• Direct consignment rule applies (Annex
a(3) & article iii)
• Manufactured goods to attain minimum LC
of 25% Annexure a(1)
40

41. NAMIBIA AGREEMENT
• NB: Annexure a (6) and (7) detail charges
to include when calculating manufacturing
costs.
• Processes not conferring origin are detailed
in Annexure a(5).
41

42. HANDLING OF IMPORTS
• Direct consignment rule applies.(Annexure
a(3).
• Certificate of origin required. (Article 1(3).
• Goods enter ZW customs and surtax free.
(Article i(1)(2)
• Excise duty is payable on imported goods
that appear in the excise tariff (Article iii(2).
42

43. MALAWI AGREEMENT
• Goods should be grown produced or
manufactured so as to qualify (Article iii)
• Goods enter ZW customs duty and
surtax free (Article ii(1).
• Manufactured goods should attain at
least 25% local content. (Annexure (1).
43

44. HANDLING OF IMPORTS
• The procedure is the same as for Namibia,
however the direct consignment rule is not a
requirement.
NB: Annexure 2 lists processes not conferring
manufacture.
Charges to be included in calculating
manufacturing costs are listed in Annexure
6&7
44

45. SOUTH AFRICA AGREEMENT
• Goods must be grown, produced or
manufactured in South Africa.
• Manufactured goods should attain the
minimum local content of 25%.
45

46. HANDLING OF IMPORTS
• Ensure the correct rate of reduction has
been applied as according to the common
list.
• Private imports are exempt from certificates
of origin.
• Ensure all controls are complied with.
46

47. 47
COMMERCIAL IMPORTS
CHECK:
• a) The usual supporting documents
attached viz invoices, consignment
notes, etc.
• b) Certificate of origin (where
reduced rates are being claimed
• c) Local content indicated.
• d) If goods appear in the origin
folio

48. 48
PREFERENCE
• i) Customs duty - free
• ii) Import tax - collect (where
applicable).
• iii) Surtax - free

49. 49
PRIVATE IMPORTS
• Goods qualify for preference after origin has been
accepted.
• a) No certificate of origin needs to be
called for.
• b) Collect duty on f49 using
appropriate tariff.
• (i) Customs duty - free
• (ii) Important tax - collect
• (iii) Surtax - free.

50. COMESA
• NEGOTIATED IN 1970 UNDER THE
AUSPICES OF UNECA ( UNITED ECONOMIC
COMMISSION FOR AFRICA) AND SIGNED
IN 1981 BY 21 MEMBER STATES.
OBJECTIVES
• TO PROMOTE DEVELOPMENT IN ALL
FIELDS OF ECONOMIC ACTIVITIES
INCLUDING TRADE AND CUSTOMS
MATTERS BY:
50

51. COMESA - CTND
1. GRADUAL REDUCTION OF TARIFF
RATES EVENTUALLY TO ZERO.
2. HARMONIZING PROCEDURES WITHIN
MEMBER STATES.
NB: ONCE RATES ARE REDUCED TO NIL,
THERE WILL BE A COMMON MARKET (IE
GOODS WILL MOVE FREELY WITHIN
MEMBER STATES)
51

52. COMESA STRUCTURE
1. AUTHORITY
• MADE UP OF HEADS OF STATES.
- MEET ONCE A YEAR TO DECIDE ON
POLICY AND GENERAL DIRECTIONS.
2. COUNCIL OF MINISTRIES
• COMPRISES OF MINISTERS RESPONSIBLE
FOR TRADE.
- THEY MEET TWICE A YEAR TO MAKE
RECOMMENDATIONS FOR SUBMISSION
TO HEADS.
52

53. COMESA STRUCTURE
3. SECRETARIAT.
•THE OPERATIONAL BODY RESPONSIBLE
FOR THE ADMINISTRATION AND FINANCE.
•
53

54. COMESA STRUCTURE
4. INTER GOVERNMENTAL
COMMISSION AND TECHNICAL
EXPERTS.
• ASSISTED BY 7 OTHER SUB-COMMITTEES
TO OVERSEE THE IMPLEMENTATION OF
THE TREAT
•AND TO CARRYOUT INVESTIGATIONS AND
SOLVE TECHNICAL MATTERS.
.
54

55. COMESA STRUCTURE
5. TRIBUNAL
•IS THE LEGAL WING OF COMESA.
•ARE THE SPECIFIC PROVISIONS DEVELOPED
FROM PRINCIPLES ESTABLISHED BY
NATIONAL LEGISLATION OR
INTERNATIONAL AGREEMENTS (“ORIGIN
CRITERIA”) APPLIED BY A COUNTRY TO
DETERMINE THE ORIGIN OF GOODS.
55

56. COMESA RULES OF ORIGIN
• COMESA HAS 5 INDEPENENT CRITERIA
AND GOODS ARE CONSIDERED AS
ORIGINATING IF THEY MEET ANY IF THE
FIVE.
• THERE IS ONE COMPULSORY RULE AND
ALL IMPORTED GOODS MUST SATIFY
THAT RULE.
56

57. COMESA RULES OF ORIGIN
• COMPULSORY
• A. DIRECT CONSIGNMENT RULE
- GOODS SHOULD BE CONSIGNED
DIRECTLY FROM ONE MEMBER STATE TO
ANOTHER.
NB. TRANSITING IS ALLOWED BUT GOODS
SHOULD NOT ENTER THE COMMERCE OF
A 3RD
COUNTRY.
57

58. COMESA RULES OF ORIGIN
THE PURPOSE IS TO SAFEGUARD AGAINST
FURTHER PROCESSING AND SUBSTITUTION
OF THE GOODS.
Rule 2(1)(a)
• UNMANUFACTURED GOODS MUST HAVE
BEEN WHOLLY PRODUCED AS PROVIDED
FOR IN RULE 3 OF THE PROTOCOL.
58

59. COMESA RULES OF ORIGIN
Rule 2(1)(b)
•C.I.F VALUE OF IMPORTED MATERIALS
SHOULD NOT EXCEED 60% OF THE COST OF
MATERIALS USED IN THE PRODUCTION OF THE
GOODS.
•THEY SHOULD HAVE A VALUE ADDED OF AT
LEAST 35% OR 25% FOR GOODS REGARDED AS
OF IMPORTANCE TO ECONOMIC
DEVELOPMENT. I.T.O RULE 2(1)(c)
59

60. COMESA RULES OF ORIGIN
• FORMULAR: Value added
Ex-Factory cost – CIF imported material
Ex-Factory Cost
Expressed as a percentage.
60

61. COMESA RULES OF ORIGIN
Formula:
Import Material Content
= c.i.f value of imported materials x
100
Cost of local mat + c.i.f value of imp mat
1
61

62. COMESA RULES OF
ORIGIN
EXAMPLE: Import material content
Materials C.i.f Value
Local 100
Non COMESA 200
Labour 50
Overheads 80
Total productions cost 430
Import content 200 = 67%
300
62

63. COMESA RULES OF ORIGIN
THEY SHOULD BE CLASSIFIED OR BECOME
CLASSIFIABLE UNDER A TARIFF HEADING
OTHER THAN THE ONE UNDER WHICH THEY
WERE IMPORTED.
63

64. COMESA RULES OF ORIGIN
Rule 2(3) CUMULATIVE RULE
•RAW MATERIALS ORIGINATING IN ANY OF
THE MEMBER STATES AND UNDERGOING
WORKING OR PROCESSING EITHER IN ONE
STATE OR TWO OR MORE SHALL, FOR THE
PURPOSES OF DETERMINING ORIGIN OF A
FINISHED PRODUCT ,
64

65. COMESA RULES OF ORIGIN
BE DEEMED TO HAVE ORIGINATED IN THE
MEMBER STATE WHERE THE FINAL
PROCESSING OR MANUFACTURING TAKES
PLACE.
Rule 2(4)
•IN DETERMINING PLACE OF PRODUCTION OF
MARINE RIVER OR LAKE PRODUCTS IN
RELATION TO A MEMBER STATE,
65

66. COMESA RULES ORIGIN
A VESSEL OF A MEMBER STATE SHALL BE
REGARDED AS PART OF THE TERRITORY OF
THAT MEMBER STATE.
•SHALL BE DEEMED TO HAVE ORIGINATED
IN THAT COUNTRY IF IT IS DELIVERED
DIRECTLY TO THE MAINLAND OF THE
STATE.
66

67. COMESA RULES OF ORIGIN
Rule 3(1)
•Lists the products that are regarded as wholly
produced.
NOTE
Electric power, fuel, plant, machinery and tools
used in the production of goods shall always be
regarded as wholly produced when determining
the origin of goods
67

68. COMESA RULES OF ORIGIN
RULE 5
•Lists operations or processes not conferring
origin.
•Mixing, where cost of non originating materials
exceed 60% of total cost.
NOTE
The provisions of this Rule do not apply to
wholly produced.
68

69. HANDLING OF IMPORTS
• Goods should have a certificate of origin where
preference is being claimed.
• Certificate of origin for both private and
commercial.
• Members to supply authorised signatories and
stamp impressions to secretariat.
• Certificates to be certified by these signatories
detailing description, criterion, consignee and
consigner.
69

70. HANDLING OF IMPORTS
• Where a copy or no COO is submitted deny
preference.
• Issue F45 and charge full duty.
• Collect deposit where there are involuntary
typing errors.
• If there is outright fraud
• Seize the goods.
70

71. HANDLING OF IMPORTS
• Certificates of origin can be issued in
retrospect where:
a)No certificate was issued,
b)The certificate contained involuntary typing
errors,
c)As a result of unforeseen circumstances as
accepted by the designated authority,
• It must be issued within 3 months.
Note: box 5 must be endorsed “Issued
Retrospectively”
71

72. SADC
• Same as COMESA
• In addition, manufactured goods must have
undergone “Sufficient Processing” in member
states.
- Generally this means a substantial
transformation that results in a shift in tariff
classification heading
72

73. SADC
• If value of non originating inputs does not
exceed 10% of Ex-Works price of item,
resulting article is deemed originating
regardless of other requirements mandating
use of specific SADC sources inputs or
working or processing.
73

74. REGISTRATION PROCEDURE
• THE APPLICANT MUST BE A REGISTERED
COMPANY.
• THE GOODS MUST BE WHOLLY PRODUCED
IN ZIMBABWE OR MUST HAVE
UNDERGONE AN ACCEPTABLE PROCESS
OF MANUFACTURE DEFINED IN THE
ANNEXURE TO THE AGREEMENT AND
ATTAIN AT LEAST 25% ZIMBABWE LOCAL
CONTENT.
74

75. REGISTRATION PROCEDURE
• A FORMAL APPLICATION LETTER IS MADE
IN ORDER TO BE REGISTERED UNDER THE
AGREEMENT.
• A COPY OF THE CERTIFICATE OF
INCORPORATION TO BE INCLUDED
• PROVIDE A LIST OF THE GOODS INTENDED
FOR EXPORT UNDER PREFERENCE
75

76. REGISTRATION PROCEDURE
CONTINUED
• A STEP BY STEP DESCRIPTION OF THE
MANUFACTURING PROCESS FOR EACH
PRODUCT
• SKETCH PLAN OF THE FACTORY SHOWING
LAYOUT.
• FACTUAL COST ANALYSIS OF THE
PRODUCTS INTENDED FOR EXPORT. THE
COST ANALYSIS MUST BE BASED ON
ACTUAL PRODUCTION COST FOR A PERIOD
NOT LESS THAN 3 MONTHS.
76

77. REGISTRATION PROCEDURE
CONTINUED
• FOR COMMODITY BROKERS ,MERCHANTS
AND DISTRIBUTORS ,A FORMAL
APPLICATION LETTER IS REQUIRED AND
A COPY OF THE CERTIFICATE OF
INCORPORATION.
• YOU MAY BE REQUIRED TO SUBMIT A
LETTER FROM THE MANUFACTURER OF
THE PRODUCTS YOU INTEND TO EXPORT
AUTHORISING YOU TO EXPORT THEIR
PRODUCTS .
77

78. REGISTRATION PROCEDURE
CONTINUED
• IN ADDITION THE MANUFACTURER
MUST BE REGISTERED TO EXPORT THE
PARTICULAR PRODUCT(S) FOR WHICH
REGISTRATION IS SOUGHT.
78

79. COST ANALYSIS DOCS
• INVOICES FOR EACH TYPE OF RAW
MATERIAL
• LIST OF EMPLOYEES AND THEIR WAGES
,INCLUDING SUPERVISORY AND
MANAGEMENT STAFF ACCOMPANIED BY
WAGE SHEETS.
• JOB DESCRIPTIONS OF EACH CATEGORY
OF EMPLOYEE
• PROOF OF FACTORY OVERHEADS I.E.
RENT,ELECTRICITY,WATER AND
• VALUE OF BUILDING OR LEASE (COPY OF
LEASE AGREEMENT TO BE PRODUCED)
79

80. LOCAL CONTENT FORMULA
• L.C=DIRECT LABOUR +LOCAL RAW MAT
DIRECT LABOUR +LOCAL RAW
MATERIALS +IMPORTED RAW
MATERIALS DEPRECIATION
+RENT+ELECTRICITY+OTHER
MANUFACTURING COSTS
• SHOULD BE AT LEAST AT LEAST 25%
80

81. FORMAT ON COST ANALYSIS
PRESENTATION
Commodity January February March
Local raw
materials
xxxxxxx xxxxxxx xxxxx
Imported raw
materials
xxxxxxxxx xxxxxxx xxxxx
Direct labour
xxxxxxxx xxxxxxx xxxxxxx
rent xxxxxxx xxxxxxxx xxxxxx
electricity xxxxxx xxxxx xxxxx
Depreciation
Total
xxxxxx xxxxxx xxxx
81

82. Dr Sam Ruturi
MBSSA Training and Advisory Services
A division of
Mortgage Banking School of Southern Africa
(Private) Limited
80 Folyjon Crescent, Folyjon Estate, Glen Lorne, Harare
Email: samruturi@yahoo.com; ruturis@commerce.uz.ac.zw
samruturi@mbssa.net
enquiries@mbssa.net ; infor@mbssa.net
Telephone:263 773610 590, 263 712 610 590
Cell; 263 - 0734 371 341 or 263 - 0712 221 348

83. 83Graduate School of Management-University of Zimbabwe - MBA 543 - Managing Change & Complexity
© Dr. Sam RUTURI 2017 Email: samruturi@yahoo.com cell: 263 734371341
Landline 263 4 750447/8

84. 84Graduate School of Management-University of Zimbabwe - MBA 543 - Managing Change & Complexity
© Dr. Sam RUTURI 2017 Email: samruturi@yahoo.com cell: 263 734371341
Landline 263 4 750447/8