Did you know that there is no customs duty on the importation of sanitary wear for women? The price of sanitary wear in Zimbabwe shoot up beyond the reach of many  women forcing them to use unhygienic materials that expose them to infections and other health related problems. In response to the plight of women, the government scrapped duty and Value Added Tax (VAT) on sanitary wear to make it affordable and to promote hygiene for women.


Statutory Instrument 264 of 2018 provides for a suspension of duty on sanitary wear for women for importations done during the period 01 December 2018 to 30 November 2019. This means that no customs duty will be charged on importation of sanitary wear.


In addition, the sanitary wear is exempted from paying import VAT, meaning that VAT is not charged in terms of Statutory Instrument 265 of 2018.


Examples of sanitary wear covered under this exemption include products like sanitary towels and tampons. Only sanitary wear which fall under the following tariff codes is exempted from paying duty.

  • 00.10 (Tampons)
  • 00.40 (Sanitary towels)
  • 00.90 (Other sanitary wear).


It should be noted that any products that is sanitary wear of any other chapter than 96 will attract the applicable duty.




This article was compiled by the Zimbabwe Revenue Authority for information purposes only. ZIMRA shall not accept responsibility for loss or damage arising from use of material in this article and no liability will attach to the Zimbabwe Revenue Authority, (ZIMRA). 



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