Section 9JJ of the Customs and Excise Suspension Regulations SI 257 of 2003, (Suspension of duty on specified new buses imported by Tour Operators) was amended by SI 10 of 2022. The new amendments provide for the following:

A “Tour Operator”- means a person or organisation registered with the Zimbabwe Tourism Authority and the Tourism Business Council of Zimbabwe for a period of not less than two years or as approved by the Minister.


“Specified bus”- means a new bus of commodity code 87:02 or 87:03 with a carrying capacity of  eight (8) to  fifty-five (55) passengers including the driver imported or taken out of bond by the tour operator.

  • The suspension of duty shall be approved by the Minister responsible for Tourism together with the Tourism Business Council of Zimbabwe.
  • Approved tour operators are allowed to import new buses of a sitting capacity of at least eight (8) to fifty-five (55) including the driver for the next two (2) years beginning 1st of January 2022 under suspension of duty.
  • Specified buses under suspension of duty shall be cleared at the port nearest to the premises of the tour operator or at such other port as the Commissioner may approve.
  • When effecting entry on importation or on removal from bond, the tour operator should submit a bill of entry together with signed declaration stating that the specified bus is new and is to be used only in the tour operator’s business.
  • The transfer of the specified buses whose duty had been suspended, to another place of business of the same tour operator can be authorised by the Commissioner.
  • Disposing of the specified bus is prohibited within five (5) years of importation unless written authority from the Commissioner is obtained and payment of the duty suspended has been made.
  • If the specified bus cannot be economically used for the purpose which it was entered under the suspension, disposal may be authorised by the Commissioner on payment of duty not exceeding the amount of duty suspended as determined by the Commissioner.
  • If the bus is accidentally damaged before being used, duty may be remitted if the Commissioner is satisfied that all precautionary measures were taken to prevent the damage.
  • The tour operator should provide the below listed to the satisfaction of the Commissioner for the specified buses to be admitted under suspension:
  • Complete specifications of each model of specified bus indicating the make, model, engine number and chassis number and
  • A completed suspension of duty application in the form specified by the Commissioner.

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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.