Online Reporter
Business Reporter
Zimbabwe has issued revised regulations governing the customs duty on public service buses.
The updated provisions, gazetted under Statutory Instrument 74 of 2026, emphasise fiscal accountability and a strategic shift towards green energy.
Critically, the facility is now strictly reserved for “approved importers”— registered public bus operators who must prove their standing under the Road Motor Transportation Act.
A 10 percent duty will apply to new internal combustion engine buses and 0 percent for electric-powered buses, a move intended to accelerate the adoption of sustainable mass transit solutions.
The revised regulations place a heavy premium on tax compliance. To qualify for the duty suspension, operators are now required to provide comprehensive proof of satisfying multiple sections of the Income Tax Act.
This includes holding a valid tax clearance certificate and providing evidence that all income tax for the preceding fiscal year has been settled in full.
Furthermore, the “blanket” approach to imports has been replaced by a case-by-case vetting system.
Every importation must be recommended by the Secretary for Transport and Infrastructural Development to the Zimbabwe Revenue Authority (Zimra) commissioner, detailing specific technical data such as the make, model, engine, and chassis numbers of each vehicle.
To curb speculative behaviour and the abuse of the facility, the law now prohibits the disposal of any bus cleared under this suspension within five years of importation.
Operators wishing to sell these vehicles earlier must obtain written authority from the Commissioner of the Zimbabwe Revenue Authority or pay the suspended duty in full.
In a direct intervention to protect commuters, the Minister of Finance, Economic Development and Investment Promotion will penalise operators who benefit from the tax break but charge “unreasonable fares.”
According to the SI, the finance minister may compel any approved importer who unjustifiably overcharges the public to “account for the duty suspended thereof and any applicable penalties.”
To ensure the policy remains transparent, a new double-layered reporting mandate has been established.
Both the secretary for transport and the Zimra commissioner are required to submit independent monthly reports to the secretary for finance.
These reports must meticulously detail the list of approved importers, the volume of buses brought into the country, and their respective values..
