Zimbabwe has removed customs duties on various essential imports for the transport, mining, and tourism sectors, effective January 1, under new rules aimed at boosting economic activity and reducing operating costs for these industries.
Statutory Instrument (SI) 237 of 2025, issued last week by Finance, Economic Development and Investment Promotion Minister Professor Mthuli Ncube, outlines the measures. It provides new tax reliefs and prolongs existing duty exemptions on key imports such as public service buses, mining chemicals, and vehicle assembly kits.
In the transport sector, the government has lifted duties on new public service buses with seating for at least 60 passengers. Under the revised framework, electric buses will have a 0% duty, while diesel- and petrol-powered buses will face an effective 10% duty.
To be eligible for the concession, operators must be registered with the Zimbabwe Revenue Authority (ZIMRA) and hold a valid tax clearance certificate. The rules also set strict usage conditions, barring the sale of these buses within five years of import unless official approval is obtained and the waived duty is paid.
Duty may also be exempted if a bus is accidentally destroyed before entering the importer’s service.
At the same time, the tourism sector has received further assistance, with the government prolonging duty‑free allowances for the import of specified motor vehicles by safari and tour operators. The extension will remain in effect for two years, from January 2026 to December 31, 2027.
To boost local vehicle production, the government has implemented a 0% duty on semi-knocked-down (SKD) vehicle kits imported by approved assemblers.
This incentive aims to promote the local assembly of passenger vehicles, with beneficiaries required to maintain secure storage facilities and comprehensive stock records subject to ZIMRA inspection.
The mining sector will also gain from duty exemptions on critical inputs for mineral extraction, including oils for gold flotation and chemicals used in refining and research. The firms must submit declarations affirming that the materials will be used solely for the intended industrial purposes.
Additional measures in the SI cover the agricultural export and vehicle maintenance sectors. Customs duties are waived on materials used to prepare and package fresh produce for export. A new duty suspension has also been introduced for parts and accessories used in repairing or refurbishing public transport vehicles.
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