The Commissioner of Customs and Excise issued Public Notice 03 of 2026 on 6 January 2026 to remind all affected operators of their obligations for excise duty and special surtax returns and payments. This notice is directed at four categories of taxpayer who operate in excisable industries in Zimbabwe, and sets out the applicable deadlines, the method of return submission, and the consequences of failing to comply.
Who This Notice Applies To
Public Notice 03 of 2026 applies to the following four categories of operator, each of which has distinct obligations under Zimbabwe's excise framework:
- Airtime Operators — telecommunications companies and other entities supplying airtime that is subject to excise levy. This category includes mobile network operators and prepaid airtime resellers that fall within ZIMRA's excise licensing regime.
- Spirit Rebate Users — entities that purchase spirits at a rebated rate for use in approved industrial or commercial processes. The rebate is conditional on the spirits being used as specified, and the return confirms this use.
- Excise Manufacturers — licensed manufacturers of excisable goods, including tobacco products, alcoholic beverages, and other specified manufactured goods that attract excise duty under the Customs and Excise Act.
- Manufacturers of Beverages Containing Added Sugar — entities manufacturing non-alcoholic beverages with added sugar, which attract a special surtax in addition to any other applicable duties, in line with health-related tax policy introduced in recent Finance Acts.
Return and Payment Deadlines
Each category operates under its own deadline structure, tied to either the end of the relevant calendar month or the date of removal of goods from licensed premises:
| Taxpayer Category | Return and Payment Due |
|---|---|
| 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 |
For excise manufacturers and sugar beverage manufacturers, the trigger date for the deadline is the date of removal of goods from licensed premises — not the end of the calendar month. Operators must therefore track removal dates carefully, as removals occurring at different points in the month may affect exactly when the deadline falls.
How to Submit Returns
Unlike domestic tax returns, which are submitted through the TaRMS Self-Service Portal, excise returns are submitted by scanning and emailing the completed return to the relevant ZIMRA station email address. Each station has its own dedicated email address for excise return submissions, and operators must use the address corresponding to their registered or operating station.
Payment under this framework is made through the submission of a bill of entry (Form 21). Operators must complete and submit the Form 21 as the payment instrument, and should retain copies of both the emailed return and the submitted bill of entry for their records. These documents form part of the audit trail for excise compliance purposes.
Station Email Addresses
Returns must be emailed to the ZIMRA station that covers the operator's area or place of operation. The following station email addresses apply:
| 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 |
Operators should confirm their correct station before submitting. A return submitted to the wrong station email address may not be processed in time, leaving the operator exposed to a late submission penalty even if the email was sent before the deadline.
Outstanding Returns and Debts
Operators who are in arrears with excise or special surtax returns and payments are required to settle those amounts immediately. ZIMRA has warned that failure to bring excise obligations up to date may result in penalties and interest on overdue amounts, and in more serious cases, the suspension or cancellation of the excise licence. Licence cancellation can effectively halt manufacturing or trading operations, making compliance a business-critical matter for operators in excisable industries.
Operators with complex arrear positions or disputes about the quantum of duty owed are encouraged to engage ZIMRA's Customs and Excise division directly to work toward a resolution before enforcement action is taken.
ZIMRA urges its valued clients to file their returns and pay taxes due on time and in full to avoid penalty, interest, or possible suspension or cancellation of the licence.