Customs and Excise (General) (Amendment) Regulations, 2025 (No. 127)
From 1 January 2026 the old manufacturers' rebate regulations are repealed — textiles, shoes, furniture, clothing, toothpaste, centre pivots, printing, luggage, food/soap/cosmetics and electrical — and replaced by the new duty suspension regime.
These regulations clear away the rebate framework that the new suspension instruments replace. From 1 January 2026 they repeal several rebate sections of the Customs and Excise (General) Regulations, 2001, including the rebate of duty on motor spirits, fuel oils and greases used by Government (section 107) and the rebate of duty on goods for the mining industry (section 113).
They also add a list of manufacturer rebate regulations to the Third Schedule of repeals: the Electrical Manufacturers (S.I. 378 of 1999), Luggage ware (149 of 2015), Textile (4 of 2016), Shoe (61 of 2017), Food, Soap and Cosmetics (157 of 2017), Printing and Packaging (259 of 2019), Centre Pivots (269 of 2019), Toothpaste (250 of 2020), Clothing (298 of 2021) and Furniture (187 of 2024) rebate regulations.
Read with the instruments gazetted alongside it, the effect is a change of mechanism rather than a withdrawal of relief: manufacturers who imported inputs under a rebate must now do so under the corresponding suspension regulations, which require fresh registration, a bond and — in most cases — an annual report to the Minister.
A manufacturer relying on one of the repealed rebates should check whether it appears in the approved list of the replacement suspension. The suspensions are restricted to named companies, so a rebate user that is not listed loses the relief on 1 January 2026.
What changed
- Sections 107 (Government fuels and lubricants) and 113 (goods for the mining industry) rebates repealed from 1 January 2026
- Ten manufacturer rebate instruments — electrical, luggage ware, textile, shoe, food/soap/cosmetics, printing and packaging, centre pivots, toothpaste, clothing and furniture — added to the repeals schedule
- Relief for these industries moves from rebate to suspension, requiring fresh registration under the new instruments
Who this affects
- Manufacturers importing inputs under the repealed rebate regulations
- Clearing agents
- Mining companies that used the section 113 rebate
- Government departments importing fuels and lubricants
Plain-language summary — not legal advice. Always read the full instrument.