Customs and Excise (Furniture Manufacturer) (Suspension) Regulations, 2025
From 1 January 2026, 31 named furniture makers can import glues, foam chemicals, board, fabrics and fittings duty-free — but only if they register with ZIMRA, post a bond and file an annual benefits report.
Duty is suspended on a long list of furniture-making inputs — adhesives and glues, polyurethane and foam chemicals, MDF and melamine board, veneers, upholstery fabrics and leather, springs, hinges, screws and mattress supports — when imported or taken out of bond by a registered furniture manufacturer. The regulations take effect on 1 January 2026.
Only the 31 companies named in the Third Schedule may apply. They include Bravo Group Manufacturing, Teecherz Furnishers, Sterling Furnishing, Restapedic, Regal Bedding, Ace Foam, Universal Furnishers and Kitchen Décor. A manufacturer outside that list has no route into the facility under these regulations.
Registration is not automatic. The applicant must be registered with ZIMRA and hold a valid tax clearance certificate; a customs officer inspects the premises and machinery first; and the applicant must then build secure stores that can be locked with Customs locks and enter into a bond fixed by the Commissioner. The registration fee is the amount prescribed under section 173 of the Customs and Excise (General) Regulations, 2001, halved if approval comes after 30 June, and renewal is due annually by 31 January.
The conditions bite after registration too. A stock-book must be kept and is open to inspection at any time; goods may only be cleared at the port of entry nearest the factory; and suspended goods cannot be disposed of without the Commissioner's written authority and payment of the duty. If the stock-book is not kept, the goods are deemed to have been used for another purpose and the duty falls due.
A new transparency requirement runs alongside the money. Each manufacturer must report annually to the Minister on employment created, capacity utilisation, new investment, output growth and research and development, within 30 days of each 12-month period starting 1 January 2026. Missing that report withdraws the suspension immediately and makes the suspended revenue and a record-keeping penalty payable at once.
What changed
- Duty suspended on furniture-making inputs from 1 January 2026 for registered manufacturers
- Only the 31 companies named in the Third Schedule may apply
- Registration requires ZIMRA registration, valid tax clearance, premises inspection, bonded secure stores and a fee, renewable by 31 January each year
- An annual report to the Minister on jobs, capacity, investment, output and R&D is a condition of keeping the suspension
- Failure to report or to keep a stock-book withdraws the suspension and makes the suspended duty payable immediately
Who this affects
- Approved furniture and bedding manufacturers listed in the Third Schedule
- Clearing agents handling furniture inputs
- Importers of foam, board, veneer and upholstery materials
Plain-language summary — not legal advice. Always read the full instrument.