Customs and Excise (Suspension) (Amendment) Regulations, 2025 (No. 282)
Auxin Mining Services Zimbabwe gets a ring-fenced 20 000 tonnes of duty-free ammonium nitrate up to 12 July 2026 — the explosives input for mining, now capped by a new schedule.
These regulations amend section 9PP of the Customs and Excise (Suspension) Regulations, 2003 — the suspension of duty on ammonium nitrate solution imported by listed companies — by inserting a Second Schedule that puts a quantity limit on one company's entitlement.
Auxin Mining Services Zimbabwe (Private) Limited may import ammonium nitrate, whether or not in aqueous solution, under commodity code 3102.30.00, up to a ring-fenced allocation of 20 000 metric tonnes for the period ending 12 July 2026.
Ammonium nitrate at this scale is an explosives input rather than a fertiliser, so the suspension supports blasting supply to the mining industry. The change is one of control rather than of relief: the duty suspension already existed for listed companies, and what the schedule adds is a cap and an end date against which ZIMRA can measure entitlement.
The regulations were gazetted in an Extraordinary Gazette on 29 August 2025 and state no separate commencement date.
What changed
- A Second Schedule caps Auxin Mining Services Zimbabwe's duty-free ammonium nitrate at 20 000 metric tonnes
- The allocation runs up to 12 July 2026
- Ammonium nitrate of commodity code 3102.30.00 is covered
Who this affects
- Auxin Mining Services Zimbabwe (Private) Limited
- Mining companies buying explosives and blasting agents
- Clearing agents handling ammonium nitrate imports
- Local ammonium nitrate producers
Plain-language summary — not legal advice. Always read the full instrument.