Customs and Excise (Textile Manufacturers) (Rebate) (Amendment) Regulations, 2024 (No. 7)

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.