The Zimbabwe Revenue Authority (ZIMRA) has issued Public Notice 62 of 2026, reminding the public of the special excise duty on change of ownership of second-hand vehicles. According to Section 172BB(1)(b) of the Customs & Excise Act, buyers of second-hand motor vehicles are required to pay special excise duty at prescribed rates. This notice aims to inform the public of their obligations and the consequences of non-compliance. ZIMRA has noted that many clients have ignored assessments issued for special excise duty on change of ownership of vehicles.
The Act stipulates that buyers of second-hand motor vehicles sold otherwise than by or through a motor dealer must present documentation relating to the sale of the vehicle to the Commissioner within fourteen working days from the date on which the police clearance certificate relating to the sale of that vehicle is issued. Additionally, payment of the special excise duty on the value of the second-hand motor vehicle must be remitted no later than thirty days from the date when the Commissioner assesses the amount. Failure to comply may result in penalties and interest.
The special excise duty is levied on the change of ownership of second-hand vehicles, with certain exemptions. These exemptions include changes of ownership between companies under the same control, between spouses, between a parent and child, by way of inheritance, to a Private Voluntary Organisation, and to the Government of Zimbabwe under certain conditions. ZIMRA is urging all individuals with outstanding special excise duty payments on change of ownership of vehicles to settle these amounts forthwith, including the respective penalties and interest.
ZIMRA has granted a grace period of up to 31 December 2026 for clients to settle outstanding amounts, including penalties and interest. After this date, 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.
The Zimbabwe Revenue Authority has provided contact details for clients seeking further information. In Harare, individuals can contact Mrs E. Nyaruwanga at +263 712 617 644 or Mrs G.C. Chakurira at +263 712 020 292. In Bulawayo, clients can reach out to Mr E. Maguranyanga at +263 712 424 739 or Mrs S. Shoniwa at +263 783 701 546. The ZIMRA Contact Centre is also available on toll-free 585 (NetOne: 08010271) or WhatsApp: 0717 585 585.
Public Notice 62 of 2026 was issued by ZIMRA on 3 November 2026, and it is essential for individuals to be aware of their obligations regarding special excise duty on second-hand vehicles. The notice serves as a reminder to the public of the importance of complying with the relevant sections of the Customs & Excise Act.
ZIMRA encourages clients to settle their outstanding special excise duty payments to avoid penalties and interest. The authority emphasizes that it is crucial for individuals to take note of this notice and comply with the requirements to avoid any disruptions.
Key points
- A 30% penalty and interest on unpaid special excise duty will be levied on non-compliant individuals.
- A grace period of up to 31 December 2026 has been granted for clients to settle outstanding amounts.
- Exemptions from special excise duty include changes of ownership between companies under the same control, spouses, parent and child, by inheritance, to a Private Voluntary Organisation, and to the Government of Zimbabwe under certain conditions.
