Customs and Excise Customs and Excise (Clothing Manufacturer) (Rebate)
Sahwira Textile is added as the 57th company approved to import clothing manufacturing inputs under rebate — a facility repealed from 1 January 2026 and replaced by the suspension regime.
This short amendment inserts one new name into the Third Schedule of the Customs and Excise (Clothing Manufacturer) (Rebate) Regulations, 2021 (S.I. 298 of 2021): Sahwira Textile (Private) Limited, as number 57 on the list of approved companies, following Nuvert Trading trading as Triple Tee Footwear.
Companies on that list may import clothing manufacturing inputs under rebate of duty, subject to registration with ZIMRA and the other conditions in the principal regulations.
The rebate itself has a short life left: S.I. 239 of 2025, gazetted in December, repeals the clothing manufacturer rebate regulations with effect from 1 January 2026 as part of the move from rebates to duty suspensions. A manufacturer relying on this amendment therefore has the rebate only for the remainder of 2025 and must register afresh under the replacement suspension arrangements.
What changed
- Sahwira Textile (Private) Limited added as the 57th approved clothing manufacturer under the rebate
- The clothing manufacturer rebate is repealed from 1 January 2026 and replaced by the suspension regime
Who this affects
- Sahwira Textile (Private) Limited
- Clothing manufacturers using the rebate facility
- Clearing agents handling textile and clothing inputs
Plain-language summary — not legal advice. Always read the full instrument.