By Chantelle Muzanenhamo
THE Government has imposed strict conditions on fertiliser importers as part of the newly issued Customs and Excise (Suspension) (Amendment) Regulations, 2025 (No. 283), which suspend duty on selected fertilisers for the next twelve months.
According to the statutory instrument, duty will only be suspended for fertilisers imported by companies that meet the legal definition of an approved importer.
The regulations state that an “approved fertiliser importer” refers to “any importer approved and licensed by the Ministry responsible for Agriculture, in consultation with the Ministry responsible for Industry and Commerce and the Fertiliser Manufacturing Industry to import fertilisers in quantities not exceeding the tonnage specified in the Schedule.”
The suspension applies strictly within set limits, including 150,000 metric tonnes of ammonium nitrate and 100,000 metric tonnes of urea and urea–ammonium nitrate mixtures for the 2025/2026 season.
The government also underscored that no duty suspension will be granted unless the importer holds an official licence.
As the regulations underscore, “The Commissioner shall not grant suspension of duty to an approved fertiliser importer where the importer does not have a licence issued by the Ministry responsible for Agriculture.”
Importers must additionally comply with pricing guidelines.
The Ministry of Agriculture is required to ensure that approved importers follow responsible pricing of fertilisers for which the Commissioner would have wholly suspended duty payable.
Any importer who abuses the suspension by overpricing fertiliser will face penalties.
The statutory instrument warns that importers who sell at prices equal to or higher than duty-paying fertilisers shall be liable to pay the duty suspended and applicable penalties.
The new regulations are designed to ensure that only compliant, reputable, and price-responsible companies benefit from duty relief, with the goal of maintaining fair fertiliser prices for farmers during the 2025/2026 agricultural season.