Customs and Excise (Suspension) (Amendment) Regulations, 2024 (No. 277)
Duty-free SKD vehicle and bus kits are extended five years to 31 December 2029, but the public service bus suspension ends: only buses bought by 28 November 2024 and cleared by 14 February 2025 qualify.
These regulations amend the Customs and Excise (Suspension) Regulations, 2003 with effect from 1 January 2025, and pull in two directions.
Local assembly is protected. Customs duty on semi-knocked-down single and double cab motor vehicle kits imported by an approved assembler (section 9V) is suspended at zero per cent for five years, from 1 January 2025 to 31 December 2029. The same five-year zero-rating is given to SKD bus kits imported by an approved assembler under section 9KK.
Importing complete buses gets harder. The suspension of duty on public service buses under section 9HH is wound up: from 1 January 2025 it applies only to buses purchased on or before 28 November 2024 and cleared for consumption by 14 February 2025. After that the suspension ceases and duty is payable on all public service buses imported into Zimbabwe.
Read together, the two changes push bus and light commercial vehicle supply toward local assembly and away from imports of built-up units — with a narrow, dated window for operators who had already committed to a purchase.
What changed
- SKD single and double cab vehicle kits stay duty-free for five years to 31 December 2029
- SKD bus kits stay duty-free on the same five-year basis
- The public service bus duty suspension ends, applying only to buses bought by 28 November 2024
- Those buses must be cleared for consumption by 14 February 2025 to qualify
- After that date duty is payable on all imported public service buses
Who this affects
- Bus and commuter omnibus operators importing complete buses
- Approved vehicle and bus assemblers
- Motor dealers and clearing agents
- Fleet operators who ordered buses before 28 November 2024
Plain-language summary — not legal advice. Always read the full instrument.