Customs and Excise (Suspension) (Amendment) Regulations, 2025 (No. 281)
Excise duty on imported raw wine is suspended for two years from 27 June 2025, capped at 100 000 litres a year, for wine makers approved by the Commissioner and tax compliant.
These regulations replace section 9X of the Customs and Excise (Suspension) Regulations, 2003 with a new raw wine suspension, deemed effective from the date of publication and running for two years.
Excise duty is suspended on raw wine — wine of commodity code 2204.29.99, other wine of an alcoholic strength not exceeding 14 per cent by volume — imported by approved wine manufacturers entirely for the process of manufacturing wine. An approved wine manufacturer is an importer approved by the Commissioner to import within the volumes in the Schedule, which ring-fences 100 000 litres a year.
Two conditions attach. The Commissioner may refuse the suspension where the importer fails the tax compliance requirement in section 34C of the Revenue Authority Act. And on importation the manufacturer must submit with the bill of entry a signed declaration that the raw wine is for processing at their own business.
Subject to those conditions the approved manufacturer imports the raw wine free of excise duty.
What changed
- Excise duty suspended on raw wine of code 2204.29.99 for two years from 27 June 2025
- Only importers approved by the Commissioner qualify, within a ring-fenced 100 000 litres a year
- Tax compliance under section 34C of the Revenue Authority Act is a condition
- A signed declaration that the wine is for the manufacturer's own processing must accompany the bill of entry
Who this affects
- Approved wine manufacturers and blenders
- Wine importers and distributors
- Clearing agents handling heading 22.04 goods
- Local wine producers
Plain-language summary — not legal advice. Always read the full instrument.