Online Reporter
Farirai Machivenyika
Senior Reporter
FINANCE, Economic Development and Investment Promotion Minister Professor Mthuli Ncube has suspended duty on raw materials for approved clothing manufacturers, effective from January 1.
The suspension is contained in Statutory Instrument 11 of 2026, cited as Customs and Excise (Clothing Manufacturer) (Suspension) Regulations, 2026.
The suspension was done in terms of the provisions of the Customs and Excise Act.
According to the Third Schedule of SI 11, 56 companies have already been approved to benefit from the facility.
“Any person or persons not listed in the Third Schedule with effect from 1st January, 2026, and who wish to claim a suspension of duty in terms of these regulations shall apply to the proper officer in Form CMR 1 for registration as a manufacturer,” read part of the SI.
“An application referred in Subsection (1) shall be supported by such additional information or documents as the (ZIMRA) commissioner may require, which shall be made before the importation or removal from bond of any goods intended for the manufacture of clothing.
“In order to be eligible for registration hereunder, the applicant must be registered with ZIMRA and have a valid tax clearance certificate.”
After receiving the application, the proper officer shall, before referring the application for consideration by the commissioner, inspect the applicant’s premises and machinery and report his or her findings to the Commissioner.
If the commissioner approves the application, he or she shall call on the applicant to erect on his or her premises the stores provided for in the regulations and enter into bond on Form No. 143 with sufficient surety in an amount determined by the commissioner, for the securing of duty and compliance with the requirements of these regulations and pay the required fee.
“When the applicant has complied with the requirements, the commissioner shall register the applicant and the fee for registration as a manufacturer shall be the prescribed amount,” read the SI.
“Provided that where the registration of an applicant is approved after the 30th of June in any year, the fee payable shall be half of the prescribed fee.”
The commissioner may reject an application for registration if he or she is of the opinion that; adequate control of raw materials imported or taken into board under suspension of duty is not likely to be maintained or any of these will not be complied with.
