Concerns have been raised over using bodily fluids to polish the ball during the coronavirus pandemic.
Under cricket's laws, players cannot apply artificial substances to the ball, but umpires could oversee the process if changes are required.
"It may not be something we need to make forever," Kookaburra said.
The product has yet to be tested in match conditions and can be used on both red and white balls.
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Any changes would need to be approved by the International Cricket Council.
Players shine one side of a new cricket ball while the opposite is left to deteriorate through natural wear and tear. This process helps bowlers swing the ball in the air.
Kookaburra says a pocket-sized sponge would be used to apply a thin layer of wax to the ball.
"It's designed to get cricket back and give administrators time to make decisions," a statement read.
"Nobody was calling out for this 12 months ago so maybe it is more of an interim measure."
Kookaburra balls are used in all limited-overs cricket. England, Ireland and West Indies use Dukes for their Test balls, while India uses SG.
There will be no cricket in England and Wales until at least 1 July because of the ongoing crisis.