ZIMRA Public Notice 62 of 2026: Special excise duty on second-hand vehicles.

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1. Presentation of vehicle documentation to ZIMRA within fourteen (14) days of change of ownership

2. Outstanding special excise duty charged on change of ownership of vehicles

The general public is advised that Section 172BB(1)(b) of the Customs & Excise Act [Chapter 23:02], hereafter referred to as the “Act”, requires the buyer of a second-hand motor vehicle to pay special excise duty at prescribed rates.

Section 172BB(8b) further directs as follows:

“(8b) The buyer of a second-hand motor vehicle sold otherwise than by or through a motor dealer must—

(a) present to the Commissioner the documentation relating to the sale of the vehicle no later than fourteen working days from the date on which the police clearance certificate relating to the sale of that vehicle is issued; and

(b) remit payment of the special excise duty on the value of second-hand motor vehicle no later than thirty days from the date when the Commissioner assesses the amount thereof on or after the date when the documentation relating to the sale of the vehicle is presented to the Commissioner as required by paragraph (a)”.

The Act provides for the levying of a penalty of thirty percent (30%) on unpaid special excise duty, and payment of interest at twenty-five percent (25%) per annum on special excise duty paid in Zimbabwe dollars, and ten percent (10%) interest on special excise duty paid in United States dollars.

The following change of ownership cases are exempt from payment of special excise duty:

1. Between companies under the same control
2. Between spouses
3. Between a parent and child
4. By way of inheritance
5. To a Private Voluntary Organisation
6. To the Government of Zimbabwe under certain conditions

ZIMRA has noted, with great concern, that a number of clients have ignored the assessments issued for special excise duty on change of ownership of vehicles despite being notified to settle the special excise duty within thirty days.

The Authority is therefore calling upon all with outstanding special excise duty payments on change of ownership of vehicles to settle these forthwith, including the respective penalties and interest.

A grace period of up to 31 December 2026 is granted to clients to settle the outstanding amounts, including the penalties and interest. Thereafter other recovery measures will be employed to recover the outstanding special excise duty, penalties and interest.

Clients are advised to take heed of this notice to avoid inconveniences and disruptions to their travelling plans, or when they renew licences for their vehicles.

For further information

Harare
Mrs E. Nyaruwanga: +263 712 617 644
Mrs G.C. Chakurira: +263 712 020 292
Switchboard: +242 798880-6, Ext. 131
Email: HararePortChangeofOwnership@zimra.co.zw

Bulawayo
Mr E. Maguranyanga: +263 712 424 739
Mrs S. Shoniwa: +263 783 701 546
Email: BulawayoPortMotorVehicleReg@zimra.co.zw

ZIMRA Contact Centre
Toll free: 585 (NetOne: 08010271)
WhatsApp: 0717 585 585
Email: contactcentre@zimra.co.zw
Web: www.zimra.co.zw

My Taxes, My Duties: Building My Zimbabwe.
Public Notice 62 of 2026, issued by ZIMRA on 3 November 2026.

This is a paid public notice from the Zimbabwe Revenue Authority. It is published as supplied and is not NewsDay editorial content.