Zimbabwe has expanded its duty-free vehicle import scheme for persons with physical disabilities, extending the concession to people whose medical conditions prevent them from driving.
The change is contained in Statutory Instrument 152 of 2026, which amends the Customs and Excise (Suspension) Regulations, 2003. The regulations were published in the Government Gazette on September 25, 2026, but are deemed to have taken effect from July 1, 2025.
Under the new provision, a person can qualify for the concession where they have “any medically certified physical disability that prevents the person from driving any motor vehicle whether adapted or not”, with the imported vehicle required to be “used for the benefit of that person.”
The amendment broadens the scheme beyond beneficiaries who are able to operate vehicles themselves, recognising circumstances in which a person with a disability may depend on another individual for transportation.
For people importing vehicles under the existing categories that require them to drive, the amended regulations introduce an additional requirement that the beneficiary must be “a holder of a valid driver’s licence.”
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This creates a distinction between two categories of beneficiaries: those who can drive and therefore must hold a valid licence, and those whose medically certified disability makes driving impossible but who can still access the vehicle concession for their benefit.
The new category remains subject to medical certification, meaning applicants must establish that their physical disability prevents them from driving a motor vehicle, regardless of whether the vehicle is adapted.
The amendment was made by the Minister of Finance, Economic Development and Investment Promotion in terms of sections 235 and 120 of the Customs and Excise Act [Chapter 23:02].
The revised regulations could make the concession more applicable to persons whose mobility depends on family members, caregivers or other drivers, while retaining medical certification as the basis for determining eligibility.
The measure forms part of the government’s existing customs framework providing for the suspension of duty on motor vehicles and other goods imported for use by persons with physical disabilities.
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