The proposed IATFCO Entities Hosting Agreement Bill has placed sweeping legal immunities and tax exemptions at the centre of debate, raising constitutional and fiscal accountability questions as Zimbabwe prepares to host the Intra-African Trade Fair.

A review of the Bill shows that one of its most far-reaching provisions is the conferral of privileges and immunities on the Intra-African Trade Fair secretariat and associated entities, including immunity from suit and legal process for acts performed in their official capacity.

The Bill states: “The IATFCO Entities, their property and assets, wherever located and by whomsoever held, shall enjoy immunity from every form of legal process except insofar as in any particular case they have expressly waived their immunity.”

The protections extend to inviolability of premises and archives. It provides:

“The premises of the IATFCO Entities shall be inviolable. The property and assets of the IATFCO Entities, wherever located and by whomsoever held, shall be immune from search, requisition, confiscation, expropriation or any other form of interference.”

“The archives of the IATFCO Entities, and in general all documents belonging to them or held by them, shall be inviolable.”

Beyond legal protection, the Bill grants significant fiscal concessions. It provides that:

“The IATFCO Entities, their assets, income and other property shall be exempt from all direct taxes.”

“The IATFCO Entities shall be exempt from customs duties and prohibitions and restrictions on imports and exports in respect of articles imported or exported for their official use.”

The Bill also permits broad financial autonomy, stating:

“Without being subject to any financial controls, regulations or moratoria of any kind, the IATFCO Entities may freely hold funds, gold or currency of any kind and operate accounts in any currency.”

Such provisions are typically reserved for diplomatic missions or multilateral institutions under international conventions.

Government officials argue that these measures are necessary to fulfil hosting obligations and attract continental investment platforms linked to the Intra-African Trade Fair, which operates under the auspices of the African Export-Import Bank and the African Union.

However, legal analysts say the breadth of the immunities could limit judicial oversight and public recourse in the event of contractual disputes, employment grievances or regulatory breaches.

At the centre of the debate is proportionality. Hosting agreements commonly provide functional immunities — protections limited strictly to official acts. Critics argue that the Bill’s wording appears expansive, potentially insulating certain actors from domestic legal processes beyond what is strictly necessary for operational independence.

Some warn that blanket immunities, particularly when coupled with tax exemptions, may create unequal legal standards within Zimbabwe’s jurisdiction. They contend that any departure from ordinary legal accountability must be narrowly tailored and clearly anchored in constitutional safeguards.

The Bill is now before Parliament, where lawmakers must weigh the economic and diplomatic benefits of hosting the high-profile continental trade platform against long-term considerations around sovereignty, fiscal transparency and equal application of the law.