Online Reporter
Nqobile Bhebhe [email protected]
GOVERNMENT has widened the scope of customs duty relief on motor vehicles imported for the benefit of people with disabilities, potentially lowering the cost of accessing appropriate transport.
The measure is contained in Statutory Instrument 152 of 2026, Customs and Excise (Suspension) (Amendment) Regulations, 2026 (No. 287), gazetted on Friday.
The amendment expands the categories of people who can benefit from suspension of duty on motor vehicles and other goods imported for use by physically handicapped persons.
Under the new provision, duty suspension will also apply to a person with a medically certified physical disability that prevents them from driving any motor vehicle, whether adapted or not, where the vehicle is to be used for their benefit.
Reads part of the regulations, “The Customs and Excise (Suspension) Regulations, 2003, published in Statutory Instrument 257 of 2003, are amended in section 4 (Suspension of duty on motor vehicles and other goods imported for use by physically handicapped persons) in subsection (1) by the insertion of the following new paragraphs (after paragraph (c) as follows-
“(d) with any medically certified physical disability that prevents the person from driving any motor vehicle whether adapted or not, which is to be used for the benefit of that person.”
The change broadens the existing duty-suspension facility beyond circumstances in which a beneficiary is able to drive a specially adapted vehicle.
It recognises circumstances where a person may be unable to drive altogether because of a medically certified physical disability, but still requires a vehicle for their benefit.
The regulations, however, retain licensing requirements for certain categories of beneficiaries, providing that the beneficiary “is a holder of a valid driver’s licence with respect to persons importing under paragraphs (b) and (c)”.
The amendment provides greater clarity on eligibility for the customs duty-suspension facility while potentially reducing the import cost associated with vehicles required by people with disabilities.
The instrument was made by the Minister of Finance, Economic Development and Investment Promotion under section 235, as read with section 120 of the Customs and Excise Act [Chapter 23:02].
The regulations are deemed to have come into operation on July 1, 2025.
The latest measure also indicates the use of customs policy beyond revenue collection, with duty relief being deployed as a targeted mechanism to support access to essential goods and improve economic inclusion.
