Govt Suspends Excise Duty on 100k Litres of Raw Wi...

Govt Suspends Excise Duty on 100k Litres of Raw Wine for Local Manufacturers

Oscar J. Jeke- Zim Now Reporter

Government has amended customs and excise regulations to allow approved local wine manufacturers to import up to 100,000 litres of raw wine per year without paying excise duty, according to Statutory Instrument 281 of 2025.

The regulation, issued under the Customs and Excise (Suspension) (Amendment) Regulations, 2025, provides tax relief for raw wine imports classified under commodity code 2204.29.99 — “other wine of an alcoholic strength by volume not exceeding 14% vol.”

Under the amended rules, manufacturers seeking to benefit from the suspension must submit a declaration at the point of import confirming that the raw wine will be used strictly for processing at the approved manufacturer’s facility.

“An approved wine manufacturer shall… submit with the relevant bill of entry a declaration signed… to the effect that the raw wine is to be used for processing purposes at the approved wine manufacturer’s business,” the regulation states.

Once this condition is met, the imported wine will be exempt from excise duty — a move aimed at supporting value-added manufacturing and boosting the domestic wine and beverage industry.

The regulation also introduces a "ring-fenced allocation" of 100,000 litres per manufacturer annually, ensuring that the benefit is capped to discourage abuse while stimulating local production capacity.