With effect from 1 June 2023, a surcharge of thirty percent (30%) shall apply on motor vehicles of an FOB value of USD 120, 000.00 and above? It an additional tax charged over and above the normal duty and tax ordinarily charged on the specified motor vehicles listed below.

Which vehicles are affected by this surcharge?

The 30% surcharge shall apply to motor vehicles of commodity codes listed below

  1. The whole of heading 8703 which includes:
  • Passenger type motor vehicles commonly known as saloon cars, sedans, hatchbacks, station wagons and the like.
  • Ambulances and hearses
  1. All double cabs and extended cab vehicles classified as follows:
  • 8704.21.20 Double Cabs
  • 8704.31.20 Double Cabs
  • 8704.21.50 Extended Cabs
  • 8704.31.50 Extended Cabs
  • 8704.41.20 Double Cabs
  • 8704.41.50 Extended Cabs
  • 8704.51.20 Double Cabs
  • 8704.51.50 Extended Cabs



The following importations will not be subjected to the 30% surcharge

  1. Vehicles procured by the government
  2. Vehicles of a commercial nature for example buses, minibuses, trucks, road tractor units, and the like
  3. Single cab vehicles and panel vans


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.