Customs and Excise (General) (Amendment) Regulations, 2025 (No. 124)

Two things happen in this instrument. The COVID-19 rebate is gone: section 144X of the Customs and Excise (General) Regulations, 2001, which gave a rebate of duty on essential goods imported for the fight against coronavirus, is repealed outright. A new section 144X takes its number and its place.

The new rebate covers equipment and machinery imported to construct, set up and erect solar powered charging stations for electric vehicles. The Schedule lists nine categories of qualifying goods: solar panels, inverters, EV chargers, battery storage systems, charging control units, mounting structures, electrical wiring components, monitoring systems and grounding equipment.

Only an "approved operator" can claim it — meaning an importer approved and licensed by the Zimbabwe Energy Regulatory Authority (ZERA), which approves the list of operators. The station must be built in Zimbabwe by that operator. The Commissioner may refuse the rebate where the operator has not complied with section 34C of the Revenue Authority Act, and grants it subject to whatever conditions are imposed case by case.

The conditions attached to the goods themselves are strict and continue after clearance. The importer must give the Commissioner particulars of the goods and the ZERA-approved site, and declare that the goods will be used solely for setting up the station. Rebated goods cannot be moved from one approved operator or site to another without the Commissioner's written consent. They cannot be sold or otherwise disposed of without prior written permission and payment of the duty that would have been payable on entry but for the rebate.

The instrument states no commencement date of its own. It was gazetted in an Extraordinary Gazette dated 15 April 2025.