Zimbabwe Waives Customs Duties on Key Transport, Mining and Tourism Imports
In a policy shift aimed at supporting key industries, the Government has introduced new customs duty exemptions and extended existing suspensions on strategic imports across the transport, mining and tourism sectors.
The new measures, introduced under Statutory Instrument 237 of 2025, took effect on January 1 after being gazetted last week by Finance, Economic Development and Investment Promotion Minister Professor Mthuli Ncube.
Duty-Free Public Service Buses Introduced
According to The Herald, under the new regulations, the Government has suspended customs duty on new public service buses with a seating capacity of 60 passengers or more.
Electric buses will attract zero percent duty, while diesel- and petrol-powered buses will be charged an effective duty rate of 10 percent.
To qualify for the concession, operators must be registered with the Zimbabwe Revenue Authority (ZIMRA) and possess a valid tax clearance certificate.
Strict Conditions Attached to Bus Imports
The regulations prohibit the sale or disposal of imported buses within five years without written approval from ZIMRA and payment of the suspended duty.
However, ZIMRA may authorise disposal if a bus can no longer be economically used for its intended purpose. Duty may also be remitted if a bus is accidentally destroyed before being put into service, provided reasonable precautions were taken.
Tourism Sector Gets Two-Year Extension
The tourism industry also received relief, with Government extending the duty-free importation of specified motor vehicles for safari and tour operators.
The extension will run for two years, from January 2026 to December 31, 2027, as part of efforts to support tourism recovery and growth.
Boost for Local Vehicle Assembly
To encourage domestic vehicle production, authorities introduced a zero percent duty on semi-knocked-down motor vehicle kits imported by approved assemblers.
Assemblers must maintain secure storage facilities and detailed stock records, which will be subject to inspection by ZIMRA.
Mining Sector Included in Duty Relief
The mining industry will benefit from duty suspensions on essential materials used in mineral extraction, including oils for gold flotation and chemical substances for refining and research.
Mining companies are required to sign declarations confirming that the imported materials will be used strictly for industrial purposes.
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