Public Notice 45 Excise Special Surtax Return
ZIMRA reminds airtime operators, spirit rebate users, excise manufacturers and sugary drink makers that excise and special surtax returns and payments fall due on the 10th, 14th or 15th of the following month.
The Commissioner of Customs and Excise reminds airtime operators, spirit rebate users, excise manufacturers and manufacturers of beverages containing added sugar of when excise duty and special surtax returns and payments are due:
- Airtime operators: the 10th day of the month following the month the return relates to - Spirit rebate users: the 14th day of the month following the month of removal from licensed premises - Excise manufacturers and manufacturers of beverages containing added sugar: the 15th day of the month following the month of removal from licensed premises
Completed returns are scanned and emailed to the station: Bulawayo (Excisereturnsbulawayo@zimra.co.zw), Chiredzi (Excisereturnschiredzi@zimra.co.zw), Harare (Excisereturnsharare@zimra.co.zw), Mutare (Excisereturnsmutare@zimra.co.zw) or Victoria Falls (Excisereturnsvictoriafalls@zimra.co.zw). Payment is made by submitting a bill of entry (Form 21).
Clients in arrears on excise or special surtax returns or payments must settle immediately. ZIMRA warns that late filing or payment risks penalties, interest, and suspension or cancellation of the licence.
This notice was issued on 3 August 2026.
Who this affects
- Airtime operators
- Spirit rebate users
- Excise manufacturers
- Manufacturers of beverages containing added sugar
Plain-language summary — not legal advice. Always read the full instrument.