As reported by The Herald on January 5, the Zimbabwean government will exempt imported goods in key sectors such as transportation, mining and tourism from import duties with effect from January 1, 2026. Pursuant to Statutory Instrument No. 237 of 2025, Finance Minister Ncube has introduced a new tax relief policy and extended the tariff suspension measures for key imported goods, including public service buses, mining chemicals and motor vehicle assembly kits. Under the new regulations, the tariff suspension policy for public service buses applies to new buses with a seating capacity of at least 60; electric buses will be duty-free, while diesel and petrol buses will be subject to an effective tax rate of 10%.

In addition, the government has extended the policy of duty-free import of designated motor vehicles for wildlife parks and tourism operators. This duty-free policy will be in force from January 1, 2026 to December 31, 2027. Under the new rules, bus operators must be registered with the Zimbabwe Revenue Authority (ZIMRA) and hold a valid tax clearance certificate. If an imported bus is sold without government authorization within five years, the previously exempted duties shall be payable.