Customs and Excise (Suspension) Regulations, 2025 (No. 284)
From 1 January 2026: duty-free SKD car assembly kits, 0–10% duty on 60-seater buses, restored mining-chemical and fresh-produce packaging suspensions, and safari and tour operator vehicle suspensions extended to 31 December 2027.
This omnibus amendment to the Customs and Excise (Suspension) Regulations, 2003 takes effect on 1 January 2026 and does four things.
It extends two existing facilities by two years, to 31 December 2027: the suspension on specified motor vehicles imported by safari operators (section 9K) and on specified buses imported by tour operators (section 9JJ).
It replaces the public service bus suspension (section 9HH). An approved importer — a bus operator registered with ZIMRA and holding a valid tax clearance certificate — may import new buses seating at least 60 passengers under suspension, at an effective duty rate of 10% for commodity codes 8702.10.11 and 8702.90.11 and zero for 8702.40.00. The bus must be imported in the operator's own name and cannot be disposed of within five years without the Commissioner's written authority or payment of the suspended duty.
It creates a new suspension for vehicle assembly (section 9RR). Semi-knocked-down passenger vehicle kits imported by an approved operator for assembly attract 0% ad valorem duty; built-up bodies are excluded. Registration is demanding: application on Form MVAS 1, a premises and machinery inspection, bonded secure stores, Form 150 surety, model specifications and an assembly process approved by the Commissioner, and consignments packed to contain exactly the quantities needed for the approved models.
It restores three suspensions that the rebate repeals removed: duty on flotation oils and process chemicals for the mining industry (9SS), on materials approved by the Commissioner for preparing and packaging fresh produce for export (9TT), and on parts and accessories for public transport vehicles seating ten or more, subject to a ZIMRA certificate that the parts are for repair or refurbishment (9UU).
What changed
- Safari operator (9K) and tour operator bus (9JJ) suspensions extended to 31 December 2027
- Public service bus suspension rewritten: 60-seater minimum, 10% or 0% effective duty, five-year disposal bar
- New 0% duty suspension on SKD passenger vehicle kits for approved assemblers, excluding built-up bodies
- Mining industry flotation oils and process chemicals suspension reinstated as section 9SS
- Fresh produce export packaging (9TT) and public transport vehicle parts (9UU) suspensions introduced
Who this affects
- Bus and coach operators importing new 60-seater buses
- Motor vehicle assemblers importing SKD kits
- Safari and tour operators
- Mining companies importing flotation oils and process chemicals
- Horticultural exporters importing packaging materials
Plain-language summary — not legal advice. Always read the full instrument.