Zimbabwe Suspends Duty On Public Service Bus Imports

Zimbabwe has suspended duty on public service bus imports, backdated to 1 January 2026. The measure is intended to ease public transport challenges, lower commuting costs and modernise the fleet by reducing import costs for operators.

The measure was introduced under the Customs and Excise Act and announced in Statutory Instrument 74 of 2026, cited as the Customs and Excise Act (Suspension) (Amendment) Regulations, 2026 (No. 286).

“Customs duty shall be suspended on importation of public service buses imported by approved importers in terms of this section,” reads part of the SI.

“The Secretary for Transport and Infrastructural Development shall, on a case-by-case basis, recommend to the Commissioner qualifying public service bus operators duly registered in terms of Part III of the Road Motor Transportation Act.

“A public service bus shall be admitted under suspension of duty only if the approved importer has furnished to the satisfaction of the Commissioner (of ZIMRA).”

The Commissioner must be guided by written authority from the Secretary for Transport and Infrastructural Development, setting out the approved importer’s name, as well as the make, model, engine and chassis number of the public service bus to be imported.

It must also confirm compliance with the relevant provisions of the Income Tax Act, including a valid tax clearance certificate and proof of payment of any income tax due for the previous financial year, certified by the Commissioner responsible for administering the Act.

The Statutory Instrument further provides that an approved importer must, when clearing the vehicle or removing it from bond under suspension, submit a declaration with the relevant bill of entry confirming that the bus will be used solely for passenger transport within the importer’s approved public transport business.

“Any public service bus imported under this section shall be imported in the name of the approved importer,” reads the SI.

“An approved importer shall not dispose of any public service bus cleared under suspension of duty within five years of importation, unless written authority of the Commissioner is obtained or payment of the duty suspended in accordance with this section has been made.”

The Commissioner may also authorise the disposal of a public service bus on payment of such duty, not exceeding the amount suspended, as he or she deems fit, if, in their opinion, the vehicle cannot be used economically for the purpose for which it was entered under suspension.

“Duty suspended on a public service bus, which is accidentally destroyed before being used in the approved importer’s business, may be remitted if the Commissioner is satisfied that every reasonable effort was made and precaution taken to prevent its destruction.

“The minister, in consultation with the Minister responsible for Transport and Infrastructural Development, shall cause any approved importer who, in his or her opinion, unjustifiably charges unreasonable fares or engages in any other activity other than the provision of services for which the suspension of duty would have been granted, to account for the duty suspended thereof and any applicable penalties,” reads the SI

More: The Herald