ZIMRA Customs Duty Rates 2026 — Full Tariff Table
This page lists the current Zimbabwe Revenue Authority (ZIMRA) customs duty rates, surtax rates, and VAT applicable to imported goods. Use our Customs Duty Calculator to calculate the exact amount for your import.
① Import Duty = CIF × duty rate
② Surtax = (CIF + Duty) × surtax rate
③ VAT = (CIF + Duty + Surtax) × 15.5%
④ Carbon Tax (vehicles only) = flat fee by engine size
Total = CIF + Duty + Surtax + VAT + Carbon Tax
Vehicle Import Duty Rates
| Engine Capacity | Import Duty | Surtax | Carbon Tax |
|---|---|---|---|
| Up to 1,500 cc | 40% | 20% | $150 |
| 1,501 – 2,000 cc | 40% | 25% | $250 |
| 2,001 – 2,500 cc | 40% | 25% | $350 |
| 2,501 – 3,000 cc | 40% | 30% | $500 |
| Over 3,000 cc | 60% | 35% | $750 |
| Electric / Hybrid | 20% (concession) | 10-17.5% | $0 |
Note: Motorcycles pay 40% duty with 10% surtax. Buses and minibuses used for public transport may qualify for reduced rates.
Vehicle Duty Examples
| Vehicle | CIF ($) | Total Duties ($) | Landing Cost ($) |
|---|---|---|---|
| Honda Fit 1.3L | 3,000 | 2,502 | 5,502 |
| Toyota Vitz 1.5L | 3,500 | 2,895 | 6,395 |
| Mazda Demio 1.5L | 4,000 | 3,288 | 7,288 |
| Toyota Hilux 2.5L | 10,000 | 8,428 | 18,428 |
| Land Cruiser 4.0L | 20,000 | 20,290 | 40,290 |
| Nissan Leaf (Electric) | 8,000 | 3,782 | 11,782 |
Calculate Your Vehicle's Duty →
General Goods Duty Rates
| Category | Import Duty | Surtax | VAT |
|---|---|---|---|
| Electronics (phones, laptops, TVs) | 25% | 10% | 15.5% |
| Clothing & Textiles | 40% | 15% | 15.5% |
| Footwear | 40% | 15% | 15.5% |
| Furniture & Household goods | 40% | 10% | 15.5% |
| Food & Beverages | 25% | 10% | 15.5% |
| Alcoholic Beverages | 40% + excise | 20% | 15.5% |
| Cosmetics & Personal Care | 40% | 15% | 15.5% |
| Building Materials (cement, steel) | 15% | 10% | 15.5% |
| Vehicle Spare Parts | 40% | 20% | 15.5% |
| Agricultural Machinery | 0% | 0% | 15.5% |
| Industrial Machinery | 0–15% | 0–10% | 15.5% |
| Medical Equipment | 0% | 0% | 0% (exempt) |
| Pharmaceuticals | 0% | 0% | 0% (exempt) |
| Books & Educational Materials | 0% | 0% | 0% (exempt) |
| Solar Panels & Equipment | 0% | 0% | 15.5% |
Duty-Free & Exempt Items
The following are generally exempt from customs duty:
- Personal effects of returning residents (within reasonable limits)
- Traveller's rebate: first $300 USD of goods per person per trip
- Diplomatic imports
- Medical supplies and pharmaceuticals
- Agricultural machinery and equipment
- Educational materials and books
- Goods imported by registered charities (with ZIMRA approval)
SADC Preferential Rates
Goods originating from SADC member states (South Africa, Botswana, Zambia, Mozambique, etc.) may qualify for reduced or zero duty under the SADC Trade Protocol. You'll need a valid Certificate of Origin from the exporting country to claim preferential rates.
Rebates and Concessions
- Returning residents: May import one vehicle duty-free if they've been abroad for 2+ years (conditions apply)
- Disabled persons: Special duty concessions on vehicles adapted for disability
- Investors: Companies with Special Economic Zone status may receive duty remissions
- Electric vehicles: ~50% duty reduction to promote clean transport
Frequently Asked Questions
What is the customs duty rate on cars in Zimbabwe?
The import duty rate on most passenger vehicles is 40% of the CIF value. Vehicles with engine capacity over 3,000cc pay 60%. Electric and hybrid vehicles receive a 50% concession on duty.
What is surtax in Zimbabwe?
Surtax is an additional levy charged on top of the CIF value plus import duty. It ranges from 5% to 35% depending on the goods category. For vehicles, surtax ranges from 20% for small engines to 35% for engines over 3,000cc.
Is VAT charged on imported goods in Zimbabwe?
Yes. VAT at 15.5% is charged on the total of CIF value plus duty plus surtax. It applies to almost all imported goods, with some exceptions like medical supplies and educational materials.
How is customs duty calculated in Zimbabwe?
Total duty is calculated in layers: Import Duty is a percentage of CIF value, then Surtax is a percentage of (CIF + Duty), then VAT at 15.5% is charged on (CIF + Duty + Surtax). For vehicles, a flat Carbon Tax is also added based on engine size.
Can I get reduced duty on goods from South Africa?
Yes — under the SADC Trade Protocol, goods originating from SADC countries may qualify for reduced or zero import duty. You'll need a valid Certificate of Origin from the exporter.