ZIMRA: Public Notice 62 2026 Imposes New Excise Duty on Vehicle Transfers

• ZIMRA Public Notice 62 of 2026 introduces new rules for vehicle ownership changes.
• Vehicle documentation must be presented to ZIMRA within 14 days of a change of ownership.
• A special excise duty is now charged on the change of ownership of vehicles.
• These regulations are based on Section 172BB(1)(b) of the Customs & Excise Act [Chapter 23:02].
• The general public is advised of these new requirements.

Lawyers advising on vehicle transactions or compliance officers managing corporate fleets in Zimbabwe must be aware of the new 14-day deadline for presenting vehicle documentation to ZIMRA upon change of ownership, and the imposition of special excise duty on such changes, as stipulated by ZIMRA Public Notice 62 of 2026.

The Zimbabwe Revenue Authority (ZIMRA) has formally announced new regulations impacting vehicle ownership transfers across the nation through its Public Notice 62 of 2026. This critical update specifically addresses two primary areas: the mandatory timeframe for submitting vehicle documentation to ZIMRA following a change of ownership, and the imposition of a special excise duty on such transactions. The general public has been explicitly advised of these forthcoming changes, which are poised to significantly alter the procedural and financial landscape for anyone involved in buying or selling vehicles. This initiative by ZIMRA underscores a concerted effort to enhance regulatory compliance and ensure the accurate collection of revenue associated with vehicle transfers within Zimbabwe. The notice serves as a clear directive for all stakeholders to adhere to the revised protocols.

The authority for these new ZIMRA directives is firmly established within the country's legal framework. ZIMRA Public Notice 62 of 2026 directly references Section 172BB(1)(b) of the Customs & Excise Act [Chapter 23:02] as the legislative underpinning for its pronouncements. This specific section of the Customs & Excise Act grants the revenue authority the necessary powers to implement and enforce the requirements detailed in the public notice. The Customs & Excise Act Chapter 23:02 is the foundational statute governing all customs and excise matters in Zimbabwe, providing a comprehensive legal structure that enables ZIMRA to introduce measures such as the special excise duty on second-hand vehicles and to mandate strict timelines for the submission of documentation related to vehicle ownership changes. Understanding this legal context is crucial for comprehending the enforceability of the new regulations.

The provisions outlined in ZIMRA Public Notice 62 of 2026 carry significant ramifications for both individual vehicle owners and corporate entities managing fleets. A central component of the new regulations is the stringent requirement for all pertinent vehicle documentation to be presented to ZIMRA within a fourteen-day window following any change of ownership. This tight deadline necessitates prompt action from all parties involved in a vehicle transfer to ensure compliance and avoid potential penalties. Furthermore, the notice introduces a special excise duty that will be levied on the change of ownership of vehicles, specifically impacting Zimbabwe second-hand vehicle duty. This means that beyond the standard administrative fees and taxes typically associated with vehicle transfers, an additional financial obligation will now apply, increasing the overall cost of acquiring or divesting a vehicle in Zimbabwe. Lawyers advising on vehicle transactions or compliance officers managing corporate fleets in Zimbabwe must be aware of the new 14-day deadline for presenting vehicle documentation to ZIMRA upon change of ownership, and the imposition of special excise duty on such changes, as stipulated by ZIMRA Public Notice 62 of 2026. Failure to comply could result in penalties or delayed transfers, making proactive adherence essential for smooth operations.

Lawyers advising on vehicle transactions or compliance officers managing corporate fleets in Zimbabwe must be aware of the new 14-day deadline for presenting vehicle documentation to ZIMRA upon change of ownership, and the imposition of special excise duty on such changes, as stipulated by ZIMRA Public Notice 62 of 2026. Failure to comply could result in penalties or delayed transfers.

Source: Original reporting via Newsday