Customs and Excise (Suspension) (Amendment) Regulations, 2025
Duty-free diesel for power generation projects is extended to run from 1 January 2025 to 31 December 2026, with African Chrome Field (Private) Limited the sole named beneficiary, ring-fenced at 13.95 million litres.
Section 9BB of the Customs and Excise (Suspension) Regulations, 2003 — the suspension of duty on diesel for approved power generation projects — is extended and re-scoped.
The window in subsection (2) moves from "1st January, 2023 to 31st December, 2024" to "1st January, 2025 to 31st December, 2026", giving the scheme a further two years without a gap after the previous period expired.
The Fourth Schedule, which names who may use it, is replaced in full. It now lists a single approved beneficiary: African Chrome Field (Private) Limited, with a ring-fenced quantity of 13.95 million litres of diesel. Because the schedule is substituted rather than amended, any beneficiary who appeared on the previous version and is not on this one no longer has the benefit.
The instrument does not state the rate of duty suspended, the conditions attaching to the ring-fenced quantity, or what happens to unused litres at the end of the period. It was gazetted in an Extraordinary Gazette dated 27 January 2025 and states no commencement date of its own.
What changed
- The section 9BB duty suspension period changes from 1 January 2023 – 31 December 2024 to 1 January 2025 – 31 December 2026.
- The Fourth Schedule of approved beneficiaries is repealed and replaced in full.
- African Chrome Field (Private) Limited is the only listed beneficiary, with 13.95 million litres of diesel ring-fenced.
- Any beneficiary on the previous Fourth Schedule who is not on the new one loses the benefit.
Who this affects
- African Chrome Field (Private) Limited
- operators of approved power generation projects previously listed in the Fourth Schedule
- fuel importers and clearing agents handling ring-fenced diesel
- ZIMRA officers administering the section 9BB suspension
Plain-language summary — not legal advice. Always read the full instrument.