Special Excise Duty on Change of ownership of 2nd hand vehicles

With effect from the 1^st August, 2022, the amounts of excise duty payable on change of ownership of second hand motor vehicles are as per the table below: -

Number of Years from Date of Manufacture	Engine Capacity	Excise Duty Rate (US$)	Excise Duty Rate ZWL
0-4	Up to 1000 cc	300	150 000
	1001cc to 1500 cc	400	200 000
	1501cc to 2000 cc	500	250 000
	2001cc to 2500 cc	600	300 000
	2501cc to 3000 cc	600	300 000
	3001cc to 3500cc	600	300 000
	Above 3500 cc	600	300 000

5-10	Up to 1000 cc	150	75 000
	1001cc to 1500 cc	200	100 000
	1501cc to 2000 cc	250	125 000
	2001cc to 2500 cc	300	150 000
	2501cc to 3000 cc	400	200 000
	3001cc to 3500cc	400	200 000
	Above 3500 cc	400	200 000

11-15	Up to 1000 cc	75	37 500
	1001cc to 1500 cc	100	50 000
	1501cc to 2000 cc	150	75 000
	2001cc to 2500 cc	200	100 000
	2501cc to 3000 cc	200	100 000
	3001cc to 3500cc	200	100 000
	Above 3500 cc	200	100 000

16 - 20	Up to 1000 cc	50	25 000
	1001cc to 1500 cc	75	37 500
	1501cc to 2000 cc	100	50 000
	2001cc to 2500 cc	150	75 000
	2501cc to 3000 cc	150	75 000
	3001cc to 3500cc	150	75 000
	Above 3500 cc	150	75 000

Over 20 years	All Engine Capacity	50	25 000