What are Approved importers?

An “approved importer” means a public bus operator duly registered in terms of Part III of the Road Motor Transportation Act [Chapter 13:15].

A “public service bus” means new buses of commodity code 8702.10.11 and 8702.90.11 being imported or removed from bond by an approved importer.

Conditions for approved importers to qualify for the facility are as follows

  1. An approved importer shall be allowed to import not more than twenty (20) public service buses in any twelve-month period beginning 1st July 2022.
  2. Proof that the approved importer is duly registered in terms of Part III of the Road Motor Transportation Act [Chapter 13:15];
  3. Written authority from the Secretary for Transport and Infrastructural Development indicating the name of the approved importer, as well as the make, model, engine and chassis number of the public service bus to be imported.
  4. proof of satisfaction of the requirements of sections 37, 37A, 42 and 61 of the Income Tax Act [Chapter 23:06], a valid tax clearance certificate, proof of payment of any income tax due , payable for the previous fiscal year, and certified thereof by the Commissioner responsible for the administration of the Income Tax Act.


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This article was compiled by the Zimbabwe Revenue Authority (ZIMRA) 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.