Customs and Excise (Shoe Manufacturer) (Suspension) Regulations, 2025
From 1 January 2026 only four shoemakers — Bata, Danrich Shoes, Eagle Italian Shoes and M & V Footwear — may import shoe-making materials free of customs duty, and only once registered and bonded with ZIMRA.
Customs duty is suspended on the materials in the Second Schedule when imported or taken out of bond by a registered shoe manufacturer for use in making shoes. The regulations come into effect on 1 January 2026.
The Third Schedule names four approved manufacturers: Bata Shoe Company Limited, Danrich Shoes, Eagle Italian Shoes and M & V Footwear. Only companies on that list may apply to register.
Registration follows the same route as the other manufacturing suspensions gazetted with it: ZIMRA registration and a valid tax clearance certificate, an inspection of the applicant's premises and machinery, secure stores fitted for Customs locks, and a bond in an amount the Commissioner determines.
In use, goods must be entered at the port of entry nearest the factory with a signed declaration that they are solely for shoe manufacture, a stock-book must be kept and produced on demand, and suspended goods may not be disposed of without the Commissioner's written authority and payment of the duty suspended.
Unlike the furniture, textile and toothpaste instruments made on the same day, this one carries no annual reporting section — its list of sections ends at cancellation of registration.
What changed
- Duty suspended on shoe manufacturing inputs from 1 January 2026
- Restricted to four approved manufacturers named in the Third Schedule
- Registration requires ZIMRA registration, tax clearance, premises inspection, a bond and Customs-locked stores
- Stock-book, nearest-port clearance and end-use declarations are conditions of the facility
- Registration may be cancelled if the manufacturer stops making shoes, breaches the regulations or fails to pay the renewal fee
Who this affects
- Bata Shoe Company, Danrich Shoes, Eagle Italian Shoes and M & V Footwear
- Clearing agents handling leather and footwear component imports
Plain-language summary — not legal advice. Always read the full instrument.