Customs and Excise (Toothpaste Manufacturer) (Suspension) Regulations, 2025

Customs duty is suspended on the raw materials used to make toothpaste: abrasive and thickening silica, sodium monofluorophosphate, propylene glycol, sorbitol, glycerine, menthol and mint oils, preservatives such as sodium benzoate and potassium sorbate, saccharin, food-grade colours, titanium dioxide, xanthan gum, carboxymethyl cellulose, and empty laminate tubes and packaging. The regulations take effect on 1 January 2026.

One company qualifies: Merken Investments (Private) Limited, named in the Third Schedule. Only a manufacturer listed there may apply for registration.

Eligibility conditions are tighter than in the other manufacturing suspensions made at the same time: the applicant must be registered with ZIMRA, hold a valid tax clearance certificate and have filed its tax returns. Registration also requires secure stores lockable with Customs locks, a bond in an amount set by the Commissioner, and payment of the prescribed fee — halved where approval comes after 30 June, and renewable annually by 31 January.

Use of the facility is policed through a stock-book open to inspection at any time, clearance at the nearest port of entry with a signed declaration that the materials are solely for toothpaste manufacture, and a bar on disposing of suspended goods without the Commissioner's written authority.

The manufacturer must also report to the Minister each year on employment, capacity utilisation, investment, output growth and research and development. Failure to report withdraws the suspension immediately and makes the suspended revenue, plus a record-keeping penalty, payable at once.