The government has suspended customs duty on imported goods used for the construction and refurbishment of public sporting facilities.
The suspension is contained in Statutory Instrument 142 of 2026, the Customs and Excise (Suspension) (Amendment) Regulations, 2026 (No. 286), gazetted as a supplement to the Zimbabwean Government Gazette on 21 August, 2026.
The regulations were made by the Minister of Finance, Economic Development and Investment Promotion, Mthuli Ncube.
According to the SI, customs duty is suspended on importation or removal from bond on specialised sports equipment, turf systems, seats, electronic scoreboards, and lighting equipment when used in the construction or refurbishment of approved public sporting facilities certified by the Minister responsible for sport and approved by the Minister of Finance.
To benefit, a person or organisation must apply in writing to the Commissioner of the Zimbabwe Revenue Authority (ZIMRA) for approval, and submit particulars of the goods to be imported or taken out of bond under suspension.
Applicants must also submit a signed declaration that the articles will be used solely for the purpose for which the suspension is granted, and proof of registration with ZIMRA with a valid Tax Clearance Certificate.
The regulations place a strict condition on the sporting facility itself. No suspension will be granted for a facility that is not registered with the Sports and Recreation Commission in terms of the Sports and Recreation Act [Chapter 25:15], or if registered, has been registered for less than one year at the time it seeks to benefit.
To prevent abuse, any goods imported under suspension shall not be sold or otherwise disposed of in Zimbabwe within five years of importation without prior consent of the Commissioner and payment of the suspended duty or a lesser amount determined by the Commissioner.
However, the Commissioner may remit the duty if the goods are damaged beyond economic repair as a result of an accident. Importers must also keep proper records showing receipt and disposal of all articles.
The move is expected to lower the cost of rehabilitating public stadiums and sports facilities, many of which have failed to meet international standards for hosting international matches.
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