Customs and Excise (Furniture Manufacturer) (Rebate) (Amendment) Regulations, 2025 (No. 1)
Emthree Tactical Supplies is added as the 31st company approved to import furniture-making inputs under rebate — a facility replaced from 1 January 2026 by the new suspension regime.
This short amendment inserts one new name into the Third Schedule of the Customs and Excise (Furniture Manufacturer) (Rebate) Regulations, 2024 (S.I. 187 of 2024): Emthree Tactical Supplies (Private) Limited, as number 31 on the list of approved companies.
Approved companies on that list may import furniture manufacturing inputs under rebate of duty, subject to registration with ZIMRA and the other conditions in the principal regulations.
The timing matters. S.I. 239 of 2025, gazetted seven weeks later, repeals the furniture manufacturer rebate regulations with effect from 1 January 2026 as part of the move from rebates to suspensions, and Emthree Tactical Supplies appears on the approved list in the replacement Customs and Excise (Furniture Manufacturer) (Suspension) Regulations, 2025. A manufacturer relying on this amendment therefore has the rebate only for the remainder of 2025, and must register afresh under the suspension regulations for 2026.
What changed
- Emthree Tactical Supplies (Private) Limited added as the 31st approved furniture manufacturer under the rebate
- The rebate itself is repealed from 1 January 2026 and replaced by the furniture manufacturer suspension regulations
Who this affects
- Emthree Tactical Supplies (Private) Limited
- Furniture manufacturers using the rebate facility
- Clearing agents handling furniture inputs
Plain-language summary — not legal advice. Always read the full instrument.