The Commissioner of Customs & Excise's Public Notice 21 of 2026 sets out the monthly return submission and payment due dates for the four categories of taxpayers liable to excise duty and special surtax: Airtime Operators, Spirit Rebate Users, Excise Manufacturers, and Manufacturers of Beverages containing added sugar.
Monthly Due Dates by Category
| Category | Monthly Return & Payment Due Date |
|---|---|
| Airtime Operators | 10th day of the month following the month to which the return relates |
| Spirit Rebate Users | 14th day of the month following the month of removal from licensed premises |
| Excise Manufacturers | 15th day of the month following the month of removal from licensed premises |
| Manufacturers of Beverages containing Added Sugar | 15th day of the month following the month of removal from licensed premises |
How to Submit Returns
Clients are advised to scan and email completed returns to the regional ZIMRA station handling their account. Payments must be made through submission of a Bill of Entry (Form 21).
| Station | Email Address |
|---|---|
| Bulawayo | Excisereturnsbulawayo@zimra.co.zw |
| Chiredzi | Excisereturnschiredzi@zimra.co.zw |
| Harare | Excisereturnsharare@zimra.co.zw |
| Mutare | Excisereturnsmutare@zimra.co.zw |
| Victoria Falls | Excisereturnsvictoriafalls@zimra.co.zw |
Outstanding Returns and Debts
Clients in arrears with excise and special surtax returns and/or payments are required to settle the amounts forthwith. ZIMRA has indicated that continued non-compliance can result in penalties, interest, and possible suspension or cancellation of the licence — a particularly costly outcome for spirit rebate users and excise manufacturers whose operations depend on a current licence.
Monthly deadlines: Airtime Operators — 10th. Spirit Rebate Users — 14th. Excise Manufacturers and Beverages with added sugar — 15th. Returns are emailed to the regional station; payment is by Bill of Entry (Form 21). Late submission risks penalty, interest, and possible licence suspension or cancellation.