Customs and Excise (Tariff) (Amendment) Notice, 2024 (No. 8)
From 1 January 2025 duty on fully electric vehicles falls from 40% to 25%, excise on wine, cider and mead rises from US$0.25 to US$0.30 a litre, and non-alcoholic cordials attract 10% plus the sugar surtax.
This notice amends the Customs and Excise (Tariff) Notice, 2022 with effect from 1 January 2025, and moves in three directions at once.
Electric vehicles get cheaper to import. The rate on vehicles with only an electric motor for propulsion — commodity codes 8702.40.00 (buses and larger passenger vehicles), 8703.80.00 (other vehicles) and 8704.60.00 (goods vehicles) — falls from 40 per cent to 25 per cent, both General and MFN.
Non-alcoholic cordials and concentrated beverages are given their own line at 2106.90.20, carrying 10 per cent duty plus the Beverages Sugar Content Special Surtax — so a concentrate that previously sat elsewhere in the tariff now attracts the sugar tax explicitly.
Wine and fermented beverages get more expensive. The specific duty across headings 22.04, 22.05 and 22.06 — still wine, sparkling wine, grape must, vermouth, cider, perry and mead, whether wholly produced in Zimbabwe or imported, and at every alcoholic strength band — rises from US$0.25 per litre to US$0.30 per litre.
Importers, motor dealers, beverage manufacturers and clearing agents should re-price landed costs from 1 January 2025; the electric vehicle cut is the sharpest single change, worth 15 percentage points of duty on the value of the vehicle.
What changed
- Duty on fully electric passenger, goods and larger vehicles cut from 40% to 25% from 1 January 2025
- Non-alcoholic cordials and concentrates get their own tariff line at 10% plus the Beverages Sugar Content Special Surtax
- Specific duty on wine, grape must, cider, perry and mead rises from US$0.25 to US$0.30 per litre
- The rise applies equally to beverages wholly produced in Zimbabwe and to imports
Who this affects
- Importers and dealers of electric vehicles
- Wine, cider and mead producers and importers
- Manufacturers and importers of cordials and concentrates
- Clearing agents pricing consignments from January 2025
Plain-language summary — not legal advice. Always read the full instrument.