Zimbabwe
LegalOnline Sales
Allowed
Offline Sales
Allowed
Legal Age
18+
Ban Scope
None
Allowed Product Types
Pod SystemDisposableRefillable
Purchase Channels
Convenience StoreSupermarketSpecialty Store
Complete Policy Details
Latest Developments
In May 2026, the Zimbabwe Revenue Authority (ZIMRA) strengthened law enforcement efforts and called on Bravayo businesses to comply with customs and consumption tax regulations, facing severe penalties for violations (confiscation of goods and prosecution)
Policy Trends
1. Tax driven regulatory path: Zimbabwe adopts a gradual electronic cigarette control strategy of "starting with low regulatory thresholds and gradually increasing taxes". The consumption tax will start at $0.50 per milliliter in July 2024. The reduction of import tariffs in February 2025 demonstrates the balance between government fiscal goals and public health goals.
2. Strengthen law enforcement efforts: In 2026, ZIMRA will strengthen compliance enforcement to ensure that all consumption tax manufacturers must hold an annual ZIMRA license.
3. The government plans to provide partial tax support to small and medium-sized tobacco enterprises affected by the rise of electronic cigarettes.
4. The East African Community (EAC) is promoting a unified tax system, and the regional coordination process in Zimbabwe may accelerate.
Taxation
Electronic cigarette liquid consumption tax: $0.50 per milliliter (effective from August 1, 2024)
Import tariff: Electronic cigarette devices will be reduced from $0.50 per milliliter or per unit to $0.10 per milliliter (effective from February 3, 2025)
Manufacturers of consumption tax must hold a ZIMRA annual license
Value added tax: 15% (standard tax rate)
Tariff payment: Partial settlement in local currency (Zimbabwe Gold ZiG)
Zero export value-added tax rate to be restored in SI 111/2025, reducing the compliance burden on exporters
Sales Channel Restrictions
Electronic cigarettes can be sold through general retail stores
Vending machines are not specifically prohibited
Importers must comply with the updated tariff structure of SI 11 of 2025 and face penalties for violations
ZIMRA will implement stricter compliance enforcement for enterprises in 2026
Age Restrictions
18+
Flavour Restrictions
No explicit restrictions
Product Specifications
There is currently no specific product specification standard for electronic cigarettes. Zimbabwe has not introduced specific regulations related to nicotine concentration, bomb capacity, or ingredient restrictions. -Tax basis for consumption tax: If the product does not have a label indicating the content capacity, it will be presumed to contain 10mL of liquid
Hardware Requirements
No explicit restrictions
Packaging Requirements
Health Warning: The packaging must indicate the composition and nicotine concentration of the electronic cigarette liquid
Must include health warnings, especially regarding the hazards of nicotine
Currently, there is no mandatory coverage area requirement for graphic and textual warnings
Advertising Restrictions
At present, there are no specific restrictions or regulations on electronic cigarette advertising. Traditional tobacco advertising is generally restricted in media such as television and radio, while electronic cigarette advertising is in a legal gray area.
Notification Requirements
Manufacturers of consumption tax must apply for and hold an annual license from the Zimbabwe Revenue Authority (ZIMRA)
Importers of electronic cigarette devices must comply with customs and consumption tax regulations (SI 11 of 2025), declare and pay appropriate tariffs
Policy Documents
Notice on Customs and Consumption Tax Regulations (Tariffs) No. 11 of 2025 (SI 11 of 2025): Released on February 3, 2025, reducing import tariffs on electronic cigarette devices
Zimbabwe 2024 Mid term Budget Review Report (July 25, 2024): Source of Electronic Cigarette Consumption Tax Proposal
The 2025 Fiscal Act: Inclusion of Electronic Cigarette Consumption Tax
Zimbabwe Public Health Act: Basic Tobacco Control Legal Framework
Customs and Consumption Tax Law
Competent Authorities
Zimbabwe Ministry of Finance: Tax Policy Development, Consumption Tax Collection and Management
Zimbabwe Revenue Authority (ZIMRA): Consumption Tax and Customs Collection, License Issuance, Import Control
Zimbabwe Ministry of Health: Public Health Policy Development, Health Risk Assessment
Zimbabwe Standards Authority (SAZ): Product Quality Certification
Zimbabwe Anti Corruption Commission: Combating Smuggling and Illegal Trade
Policy Details
In May 2026, the Zimbabwe Revenue Authority (ZIMRA) strengthened law enforcement efforts and called on Bravayo businesses to comply with customs and consumption tax regulations, facing severe penalties for violations (confiscation of goods and prosecution)
1. Tax driven regulatory path: Zimbabwe adopts a gradual electronic cigarette control strategy of "starting with low regulatory thresholds and gradually increasing taxes". The consumption tax will start at $0.50 per milliliter in July 2024. The reduction of import tariffs in February 2025 demonstrates the balance between government fiscal goals and public health goals.
2. Strengthen law enforcement efforts: In 2026, ZIMRA will strengthen compliance enforcement to ensure that all consumption tax manufacturers must hold an annual ZIMRA license.
3. The government plans to provide partial tax support to small and medium-sized tobacco enterprises affected by the rise of electronic cigarettes.
4. The East African Community (EAC) is promoting a unified tax system, and the regional coordination process in Zimbabwe may accelerate.
Last Updated: 2026-10