Customs and Excise (Tariff) (Amendment) Notice, 2025 No 12 Republication with corrections
Livestock mattresses get their own tariff line at 15% duty instead of the 40% charged on other cellular rubber and plastic mattresses, backdated to 17 September 2025.
This is S.I. 105 of 2025 republished with corrections. It amends the First Schedule to the Customs and Excise (Tariff) Notice, 2022 by splitting commodity code 9404.21.00 — mattresses of cellular rubber or plastics, whether or not covered, which carried 40 per cent duty both General and MFN.
In its place two lines are created: 9404.21.10 for livestock mattresses, at 15 per cent, and 9404.21.90 for other such mattresses, which stay at 40 per cent.
The notice is deemed effective from 17 September 2025, so importers who cleared livestock mattresses under the old undifferentiated code from that date should check their entries against the new classification.
The cut is aimed at dairy and livestock producers, for whom rubber mattresses are stall bedding rather than furniture, and it is confirmed along with the year's other tariff notices by section 59 of the Finance Act, 2025.
What changed
- Livestock mattresses classified under new code 9404.21.10 at 15% duty
- Other cellular rubber or plastic mattresses remain at 40% under 9404.21.90
- The change is backdated to 17 September 2025
- Published as a corrected republication of S.I. 105 of 2025
Who this affects
- Dairy and livestock farmers importing stall mattresses
- Agricultural equipment importers and suppliers
- Clearing agents handling heading 94.04 goods
- Mattress importers and retailers, who keep the 40% rate
Plain-language summary — not legal advice. Always read the full instrument.