Customs and Excise (Electrical Manufacturers) (Suspension) Regulations, 2026

The Minister of Finance has made regulations suspending customs duty on completely knocked down (CKD) component parts and materials imported or taken out of bond by registered manufacturers of approved electrical goods. They take effect from 1 January 2026. CKD parts may not include more than two components in the same tariff heading as the finished product, assembled by anything other than welding, soldering or similar fusing.

To register, a manufacturer applies before importing, with its certificate of registration and a valid tax clearance. The premises must be used only for making approved electrical goods — not for repairs or retail — with secure stores whose doors take both the manufacturer's and Customs locks. The manufacturer enters into a bond with surety and pays a US$20 registration fee (half if approved after 30 June) and a US$20 renewal fee by 31 January each year.

Parts are admitted only after the manufacturer gives the Commissioner a full specification of each model and a list of the imported and locally sourced components for it, and the Commissioner approves the manufacturing process, which may not then be substantially changed without approval. Goods must be entered at the nearest port with a declaration that they are for manufacturing only; a stock-book must be kept; disposal needs permission and payment of duty; and cancelled registration makes suspended duty immediately payable. Each manufacturer must report to the Minister yearly on jobs created, capacity use, new investment, output growth and research and development, or lose the suspension.

The Second Schedule lists eligible parts for 16 product groups: televisions and video players; CD and record players and tape decks; music centres and radios; amplifiers and speakers; solar panels; refrigerators and freezers; stoves, ovens and grills; transformers, ignitors, starters and static converters; electric motors; lighting; switching and circuit-protection apparatus up to 1,000V; thermocouples; heating elements and smoothing irons; steam irons; electric kettles; and geysers and tea urns.