By Michael Gwarisa
Harare, Zimbabwe – The Ministry of Finance, Economic Development, and Investment Promotion, has introduced significant amendments to the customs and excise tariffs on electronic cigarettes and related devices.
The changes were formalised in Statutory Instrument 11 of 2025 and are part of the government’s broader strategy to boost revenue through sin taxes on products deemed harmful to public health.
The latest adjustment reduces the duty on e-cigarettes and similar personal electric vaporizing devices from the previous rate of USD 0.5 per milliliter/unit to USD 0.1 per milliliter/unit. This change, which amends the Second Schedule of the Customs and Excise (Tariff) Notice, 2022, is intended to streamline tax collection on imported goods while maintaining the government’s revenue objectives.
The reduction according to the finance ministry aims to strike a balance between curbing the use of sin products and ensuring a stable revenue stream from their importation. The move is expected to encourage compliance among importers and potentially lead to increased imports, thus widening the tax base.
This revision aligns with the government’s broader fiscal policy of leveraging sin taxes to fund public health initiatives and mitigate the societal costs associated with harmful products. E-cigarettes, often marketed as a safer alternative to traditional tobacco, have come under scrutiny worldwide for their health risks and growing popularity, especially among the youth.
As global trends push for increased taxation on such products, Zimbabwe is following suit, with the Ministry emphasizing that these measures are necessary to promote healthier lifestyles while bolstering national revenue.
The new duty rate is effective immediately following its publication in the Zimbabwean Government Gazette on February 3, 2025. Importers are advised to adhere to the updated tariff structure to avoid penalties.
