Customs and Excise (Tariff) (Amendment) Notice, 2024 (No. 8)

This notice amends the Customs and Excise (Tariff) Notice, 2022 with effect from 1 January 2025, and moves in three directions at once.

Electric vehicles get cheaper to import. The rate on vehicles with only an electric motor for propulsion — commodity codes 8702.40.00 (buses and larger passenger vehicles), 8703.80.00 (other vehicles) and 8704.60.00 (goods vehicles) — falls from 40 per cent to 25 per cent, both General and MFN.

Non-alcoholic cordials and concentrated beverages are given their own line at 2106.90.20, carrying 10 per cent duty plus the Beverages Sugar Content Special Surtax — so a concentrate that previously sat elsewhere in the tariff now attracts the sugar tax explicitly.

Wine and fermented beverages get more expensive. The specific duty across headings 22.04, 22.05 and 22.06 — still wine, sparkling wine, grape must, vermouth, cider, perry and mead, whether wholly produced in Zimbabwe or imported, and at every alcoholic strength band — rises from US$0.25 per litre to US$0.30 per litre.

Importers, motor dealers, beverage manufacturers and clearing agents should re-price landed costs from 1 January 2025; the electric vehicle cut is the sharpest single change, worth 15 percentage points of duty on the value of the vehicle.