Customs and Excise (Textile Manufacturers’) (Suspension) Regulations, 2025

Duty is suspended on the materials listed in the Second Schedule when imported or taken out of bond by a registered textile manufacturer for use in making textiles. The regulations come into effect on 1 January 2026.

Only the 25 companies in the Third Schedule may apply. The list includes David Whitehead, National Blankets, Waverly Blankets, Kadoma Textiles, Glendale Spinners, Zimbabwe Spinners & Weavers, Zimbabwe Grain Bag, Zimbabwe Hosiery, Paramount Elastics, Propak Hessian, Dan River Textiles and Colourfast Textile Printers.

Registration requires ZIMRA registration and a valid tax clearance certificate, an inspection of premises and machinery by a customs officer, secure stores that can be sealed with Customs locks, and a bond in an amount fixed by the Commissioner. The fee is halved where registration is approved after 30 June, and renewal is due annually.

Ongoing conditions are the standard ones for this family of suspensions: clearance at the port nearest the factory, a signed declaration that the goods are solely for textile manufacture, a stock-book open to inspection, and no disposal of suspended goods without the Commissioner's written authority and payment of duty.

The manufacturer must report annually to the Minister on employment, capacity utilisation, investment, output and research and development. A missed report withdraws the suspension and makes the suspended duty immediately payable.