ZRA presents the temporary customs-duty suspension under Statutory Instrument No. 65 of 2026 for certain wheat imports. According to its announcement of 11 September, the measure covers 1 to 30 September 2026 and tariff headings 1001.19.00 and 1001.91.90.
Three conditions are cumulative: a valid import permit issued by the ministry responsible for agriculture, inclusion of the importer among the businesses in the schedule, and compliance with its allocated quantity. The product's tariff classification alone is therefore insufficient to qualify for suspension.
Quantity monitoring must be performed at the level of the designated business, taking account of transactions already charged to its allocation. An authorisation held by another participant in the chain does not satisfy the condition relating to the eligible importer. Preparing the transaction therefore requires examining wheat classification and remaining quota together. The commercial agreement between seller and buyer cannot, by itself, demonstrate that these customs conditions are met.
In practice, each clearance must be reconciled with the permit, designated business and remaining quota. The announcement does not justify treating this as a general wheat exemption, extending it to other charges or applying it to an import after the stated period.