Regulated, licensed, documented.

AYCAS Commodities' public position on its regulatory framework, KYC and sanctions posture, and the contract standards under which it trades — set out for the counterparty due-diligence record.

1 · Corporate Registration§ Entity

Legal entity	AYCAS Investments (Pvt) Ltd, trading as AYCAS Commodities.
Jurisdiction	Private limited company incorporated under the Zimbabwe Companies and Other Business Entities Act [Chapter 24:31].
Entity number	56514A0282025 · Incorporated 27 August 2025.
Registered office	Rosedale 208–209 Sam Nujoma Street, Harare, Zimbabwe.

2 · Tax§ ZIMRA

Revenue authority	Registered with the Zimbabwe Revenue Authority (ZIMRA) for corporate income tax.
Value-added tax	VAT-registered. Current tax clearance certificate maintained and available on request.
Withholding & PAYE	Statutory withholding, PAYE and AIDS levy obligations administered in line with ZIMRA requirements.

3 · Exchange Control§ RBZ

Governing authority	All foreign-currency flows managed under Reserve Bank of Zimbabwe (RBZ) exchange-control procedures, through RBZ-authorised dealer banks.
Export proceeds	CD1 forms lodged on every mineral export; proceeds acquitted through the authorised dealer against the CD1 in line with prevailing RBZ directives.
Import forex	Import foreign-payment authorisations arranged through RBZ-authorised dealers; bank-remittance compliance evidenced on each inbound trade.

4 · Labour§ NSSA

Labour framework	Operates under the Zimbabwean Labour Act [Chapter 28:01] and associated statutory instruments.
Social security	Registered with the National Social Security Authority (NSSA). Statutory contributions current.
Other statutory	Manpower Development Levy (ZIMDEF) and NEC obligations administered in line with the applicable employment council.

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Issued April 2026

Trade Compliance

5 · Mineral Exports§ MMCZ · EMA

Marketing authority	All mineral shipments cleared through the Minerals Marketing Corporation of Zimbabwe (MMCZ). Export permit obtained per shipment; assay and tonnage declared to MMCZ before loading; sales contracts registered.
Mining title	Mining-claim and title documentation held for each producing source in line with the Mines and Minerals Act [Chapter 21:05].
Environmental	Environmental Management Agency (EMA) clearances held where operationally required for the source site.
Customs	Export declarations lodged with ZIMRA customs; certificates of origin issued by ZIMRA or recognised chambers (ZNCC, CZI) per destination market.
Chain of custody	Documented chain of custody from pit to port — source declaration, transport manifest, weighbridge at loading, MMCZ seal and export documentation package.

6 · Agricultural Imports§ AMA · GMB · phyto

AMA & GMB	Grain and controlled-product imports coordinated with the Agricultural Marketing Authority (AMA) and the Grain Marketing Board (GMB) per product and period.
Customs	All import shipments declared at port of entry (Beitbridge, Chirundu, Plumtree or Kazungula) to ZIMRA; duty and VAT paid in line with applicable Zimbabwean tariff schedules.
Import permits	Import permits obtained from the Ministry of Industry and Commerce where required for the commodity line.
Phytosanitary — origin	Phytosanitary certificates issued at origin by the competent authority — DAFF (South Africa), ZARI (Zambia) or the Department of Agricultural Research Services (Malawi).
Phytosanitary — entry	Verified at the Zimbabwean border by the Department of Plant Quarantine Services under the Plant Pests and Diseases Act.

7 · Contract Standards§ GAFTA · FOSFA

Grains & pulses	GAFTA (Grain and Feed Trade Association) standard-form contracts; GAFTA arbitration clause applied.
Oilseeds & oils	FOSFA (Federation of Oils, Seeds and Fats Associations) standard-form contracts; FOSFA arbitration clause applied.
Sugar	ICUMSA-referenced quality terms for brown-sugar trade.
Minerals	MMCZ-framed sales terms with independent inspection and assay clauses.
Delivery terms	Incoterms 2020 — CIF, CFR, FOB, FCA, DAP as contracted.

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Counterparty & Commercial Controls

8 · Know Your Counterparty§ Pre-contract

AYCAS performs counterparty due diligence on both sides of every trade before any binding offer or contract is issued. The following is required of every counterparty.

Corporate identity	Certificate of incorporation, constitutive documents, and confirmation of directors.
Ultimate beneficial ownership	UBO declaration covering all natural persons holding 25% or more, or otherwise exercising control. Certified shareholder register.
Authority	Board resolution and authorised-signatory list with specimen signatures.
Tax	Tax clearance or equivalent certificate of good standing from the counterparty's revenue authority.
Banking	Bank confirmation or reference letter on bank letterhead, issued within three months.
Sanctions declaration	Signed counterparty declaration on sanctions, anti-bribery and source of funds.

9 · Sanctions Screening§ OFAC · UN · EU · UK · RBZ

Every counterparty, beneficial owner and authorised signatory is screened before contract against OFAC (United States), UN Security Council, the EU consolidated list, HM Treasury (United Kingdom) and the Reserve Bank of Zimbabwe register. Screening is refreshed on any material change to the relationship and contracts terminate on sanction designation or material adverse finding. Routing and flag choices on each shipment are aligned to the applicable sanctions regime.

10 · Anti-Bribery & Facilitation Payments§ Zero tolerance

AYCAS maintains a zero-tolerance position on bribery, corruption and facilitation payments. The position is framed by the Zimbabwe Anti-Corruption Commission Act [Chapter 9:22] and is applied to the standards of the UK Bribery Act 2010 and the US Foreign Corrupt Practices Act. Counterparties are required to give the equivalent undertaking in writing before contract.

11 · Independent Inspection & Weight Verification§ SGS · BV · Intertek · AS

Inspection	Independent inspection by SGS, Bureau Veritas, Intertek or Alex Stewart on both sides of the trade — quality, quantity and draft survey as applicable. Retained samples held against the contract period.
Weight	Weighbridge verification at loading and at delivery. Commercial invoices raised against delivered tonnage supported by the inspection and weighbridge record.
Insurance	Marine cargo insurance placed per shipment under Institute Cargo Clauses where available; war, strikes and inland transit cover where routing warrants.

This statement is current as of April 2026. For up-to-date documentary evidence — tax clearance, bank references, insurance schedules and the full KYC pack — counterparties and compliance reviewers may contact trade@aycascommodities.com under NDA.