Customs and Excise (Food, Soap and Cosmetic Manufacturers) (Suspension) Regulations, 2025

Customs duty is suspended on the raw materials used in food, soap and cosmetics manufacture: palm oil and palm kernel oil fractions, solid caustic soda, disodium sulphate, sodium tripolyphosphate, disodium carbonate, sodium silicate, linear alkylbenzene sulphonic acids and their salts, palm fatty acid and other industrial fatty acids. The regulations take effect on 1 January 2026.

Only approved manufacturers may use the facility. Registration requires ZIMRA registration and a valid tax clearance certificate, an inspection of premises and machinery, secure stores fitted for Customs locks and a bond in an amount fixed by the Commissioner, with the fee halved if approval comes after 30 June.

In use, goods are cleared at the port nearest the factory against a signed declaration that they are solely for making food, soap and cosmetics; a stock-book must be kept and is open to inspection at any time; and suspended goods may not be disposed of without the Commissioner's written authority.

An annual report to the Minister on employment, capacity utilisation, investment, output growth and research and development is a condition of keeping the suspension.

One caveat for readers: the instrument's own list of contents promises a Third Schedule of approved food, soap and cosmetics manufacturers, but the schedule printed under that heading is the tariff list of eligible goods. The text as published does not name the approved companies, so a manufacturer should confirm its standing with ZIMRA rather than assume it from this instrument.