Custom and Excise (Textile Manufacturer)(Rebate)(Amendment) Regulations, 2024 (No. 8)
Duratent Enterprises and Morengo join Zimbabwe's textile manufacturer rebate scheme, and polyethylene (SG under 0.94) and other woven fabrics can now be imported duty-rebated under it.
This amendment widens the Customs and Excise (Textile Manufacturer) (Rebate) Regulations, 2016 (S.I. 4 of 2016) in two ways.
First, two new raw materials are added to the Second Schedule — the list of goods on which approved textile manufacturers can claim a rebate of duty. They are polyethylene having a specific gravity of less than 0.94 (commodity code 3901.10.00, heading 39.01) and 'other woven fabrics' (code 55.15.99.90, heading 55.15).
Second, two companies are added to the Third Schedule list of approved companies: number 24, Duratent Enterprises (Private) Limited, and number 25, Morengo (Private) Limited. Only companies on that list may claim under the scheme.
The regulations do not restate the rebate conditions or quantities, which stay as set out in the principal regulations. They were published in a Government Gazette Extraordinary dated 19 August 2024 and state no separate commencement date.
What changed
- Polyethylene of specific gravity under 0.94 (3901.10.00) added to the rebate Second Schedule
- Other woven fabrics (55.15.99.90) added to the rebate Second Schedule
- Duratent Enterprises (Private) Limited added as approved company no. 24
- Morengo (Private) Limited added as approved company no. 25
Who this affects
- Duratent Enterprises (Private) Limited and Morengo (Private) Limited
- Approved textile and clothing manufacturers under S.I. 4 of 2016
- Importers of polyethylene resin and woven fabric
- Clearing agents and ZIMRA rebate officers
Plain-language summary — not legal advice. Always read the full instrument.