Customs and Excise (Luggage Ware Manufactures) (Suspension) Regulations, 2026

The Minister of Finance has made regulations suspending customs duty on listed goods imported or taken out of bond by registered luggage ware manufacturers for use in making luggage. They take effect from 1 January 2026.

Only the four manufacturers in the Third Schedule are eligible: Monarch (Private) Limited, Universal Bags (Private) Limited, Shriji Luggageware (Private) Limited and Redbart Enterprises (Private) Limited. Each must apply to register before importing, be registered with ZIMRA with a valid tax clearance, pass an inspection of premises and machinery, build secure stores that can take Customs locks, enter into a bond with surety, and pay the registration fee set under the Customs and Excise (General) Regulations — half if approved after 30 June — renewable by 31 January each year.

Goods must be entered at the port nearest the factory with a signed declaration that they will be used only to make luggage. Manufacturers must keep a stock-book open to inspection; without one, goods are presumed misused. Suspended goods may be disposed of only with the Commissioner's permission and on paying duty, though duty on goods accidentally destroyed may be remitted. Registration can be cancelled or suspended, making the suspended duty immediately payable.

Each manufacturer must give the Minister an annual report within 30 days of the end of each year from 1 January, covering jobs created, capacity use, new investment, output growth, research and development, export documents (CD1 forms), social responsibility and environmental protection. Without it the suspension is withdrawn and duty and penalties become payable.

Eligible goods include screen printing inks, polyboard, ABS sheets and luggage panels, wooden boards, sewing thread, taffeta lining and other synthetic fabrics, PVC-coated fabrics, labels and badges, piping, shoulder pads, luggage straps, steel and aluminium tubing, rivets, floor plates, aluminium foil, screws and wheel sets, and zip fasteners. The list also includes tariff code 4202.12.00, which covers finished trunks, suitcases and similar cases.