Online Reporter
Business Reporter
Zimbabwe has waived customs duties on key imports in the transport, mining and tourism sectors, effective January 1, 2026.
Under Statutory Instrument (SI) 237 of 2025, gazetted last week, Finance, Economic Development and Investment Promotion Minister Professor Mthuli Ncube introduced new tax reliefs and extended existing duty suspensions on critical imports, including public service buses, mining chemicals and vehicle assembly kits.
The Government suspended duty on new public service buses with a seating capacity of at least 60 passengers.
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Under the new regulations, electric buses will be subject to zero percent duty, while diesel and petrol-powered buses will be liable to an effective rate of 10 percent.
To qualify, bus operators must be registered with the Zimbabwe Revenue Authority (ZIMRA) and hold a valid tax clearance certificate.
The regulations strictly prohibit the sale of the buses within five years of importation without written authority and payment of the previously suspended duties.
“The commissioner (of ZIMRA) may authorise the disposal of a public service bus on payment of such duty, not exceeding the amount of duty suspended, as he or she thinks fit, if, in his or her opinion, the public service bus cannot be economically used for the purpose for which it was entered under suspension,” says the new regulations.
“Duty suspended on a public service bus, which is accidentally destroyed before being used in the approved importer’s business, may be remitted if the commissioner is satisfied that every reasonable effort was made and precaution taken to prevent its destruction.”
The tourism sector also received a boost, with the Government extending the duty-free importation of specified motor vehicles by safari and tour operators.
The extension will run for two years, effective from January 2026 through December 31, 2027.
