Customs and Excise (Textile Manufacturers) (Rebate) (Amendment) Regulations, 2024 (No. 7)
David Whitehead Textiles Zimbabwe is added as the 23rd approved company able to import textile inputs under rebate of duty, once registered with ZIMRA.
This short amendment adds one company to the list of manufacturers approved to import under the textile manufacturers' duty rebate scheme.
The Third Schedule to the Customs and Excise (Textile Manufacturers) (Rebate) Regulations, 2016 (S.I. 4 of 2016) is amended by adding item 23: David Whitehead Textiles Zimbabwe (Private) Limited. As the schedule note makes clear, being listed is necessary but not sufficient — the manufacturer may import under the regulations only if it is also registered in terms of section 5 of the principal regulations.
David Whitehead Textiles is one of Zimbabwe's oldest textile mills and had been through a long period of collapse and attempted revival, so its addition to the rebate list is a step tied to restarting production at scale.
The instrument does not reproduce the rest of the Third Schedule, the eligible tariff codes or the registration requirements, so those must be read in S.I. 4 of 2016 itself. No commencement date is stated beyond gazetting on 16 February 2024.
What changed
- David Whitehead Textiles Zimbabwe (Private) Limited added as item 23 to the Third Schedule of approved textile manufacturers
- The company may import under rebate only once registered in terms of section 5 of the principal regulations
Who this affects
- David Whitehead Textiles Zimbabwe (Private) Limited
- other approved textile manufacturers on the rebate list
- ZIMRA officers administering the textile rebate register
- clearing agents entering textile inputs under rebate
Plain-language summary — not legal advice. Always read the full instrument.