HARARE – Government has gazetted additional qualifying conditions for persons living with disabilities to benefit from suspension of duty on imported motor vehicles and other goods, in a move aimed at broadening inclusion and providing clarity on eligibility.
The new conditions are contained in Statutory Instrument 152 of 2026, the Customs and Excise (Suspension) (Amendment) Regulations, 2026 (No. 287), published in a Government Gazette Extraordinary dated 25 September 2026. The regulations were made by the Minister of Finance, Economic Development and Investment Promotion in terms of section 235 as read with section 120 of the Customs and Excise Act [Chapter 23:02].
According to the Statutory Instrument, the regulations are deemed to have come into operation on 1 July 2025 and amend the Customs and Excise (Suspension) Regulations, 2003, published in Statutory Instrument 257 of 2003.
Specifically, the amendment is made to Section 4 of the principal regulations, which provides for suspension of duty on motor vehicles and other goods imported for use by physically handicapped persons. In subsection (1), two new paragraphs have been inserted after paragraph (c).
Under the newly inserted paragraph (d), the suspension will now also apply to a person with any medically certified physical disability that prevents the person from driving any motor vehicle, whether adapted or not, where the vehicle is to be used for the benefit of that person. This provision significantly widens the scope of the relief, which had previously been understood to primarily cater for persons who would themselves drive adapted vehicles.
The amendment acknowledges that there are persons whose disabilities are such that they cannot drive even with adaptations, but who still require a dedicated vehicle for their mobility, care and daily benefit. Under the new provision, such persons will qualify for duty suspension provided the disability is medically certified and the vehicle is for their benefit, even if driven by a caregiver or designated driver.
The second insertion, paragraph (e), introduces a regulatory requirement that a person importing under paragraphs (b) and (c) of the principal regulations must be a holder of a valid driver’s licence. This is intended to ensure compliance, road safety and proper use of the facility, while preventing abuse of the suspension scheme.
The amendment is expected to bring greater fairness, inclusivity and administrative clarity to the disability vehicle import scheme, ensuring that persons with severe disabilities who are unable to drive are not excluded from a benefit meant to improve their mobility and quality of life, while at the same time tightening verification for those who are able to drive.
The publication of S.I. 152 of 2026 supplements Government’s broader agenda of social protection and empowerment of persons with disabilities, consistent with the Constitution, the National Disability Policy and Vision 2030’s principle of leaving no one behind.
