Change of ownership of second-hand vehicles

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THE Zimbabwe Revenue Authority (Zimra) hereby advises its valued clients that the Minister of Finance and Economic Development announced a change of the basis on which Excise Duty on change of ownership of second-hand motor vehicles is calculated.

The amount to be paid to Zimra for Special Excise Duty on the change of ownership of second-hand motor vehicles is as per the schedule below. These new amounts apply to change of ownerships with effect from 1 January 2016.

Please note that this schedule DOES NOT apply to the clearance of second-hand motor vehicles on importation into the country. The valuation method by ZIMRA is still applicable in those situations.

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