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Payment of Customs Duty remains suspended on the importation of sanitary wear for women. Statutory Instrument 3 of 2020 has extended suspension of duty on sanitary wear for women for importations for the period December 1, 2019 to November 30, 2020. This means that no customs duty will be charged on importation of sanitary wear.

In addition, the sanitary wear is exempted from paying import Value Added Tax (VAT), meaning VAT is not charged in terms of Statutory Instrument 265 of 2018 and 4 of Statutory 4 of 2020

Statutory instrument 3 of 2020 included two additional product lines, that is, menstrual cups of rubber and plastic. The comprehensive list of sanitary products that qualify for the exemption of duty and VAT fall under the following tariff codes.

3926.9070 (menstrual cups)

4014.9020 (menstrual cups)

9619.00.10 (Tampons)

9619.00.40 (Sanitary towels)

9619.00.90 (Other sanitary wear)

The Government is committed to ensuring that sanitary wear remains affordable to women while promoting hygiene in women.

My Taxes, My Duties: Building my Zimbabwe!!

Disclaimer: This article was compiled by the Zimbabwe Revenue Authority for information purposes only. ZIMRA shall not accept responsibility for loss or damage arising from use of material in this article and no liability will attach to the Zimbabwe Revenue Authority. 

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