Customs and Excise (General) (Amendment) Regulations, 2026 (No. 128)

Section 144X of the Customs and Excise (General) Regulations, 2001 is repealed and replaced. Where it previously covered retired public servants generally, the rebate now runs only to two defined groups: retired senior public servants — Chief Directors, Permanent Secretaries and their equivalent grades employed by the Public Service Commission — and retired Constitutional appointees, meaning Chief and Deputy Chief Secretaries, chairpersons, deputy chairpersons and commissioners of Constitutional Commissions and equivalent offices. Both groups must have retired after 30 June 2022.

The rebate covers one motor vehicle only, on a once-off basis, and the vehicle must be less than ten years old from date of manufacture at importation, falling under commodity codes 87.03 and 87.04. It cannot be claimed more than five years after the date of retirement.

Value is capped. The rebate applies to an import value of up to US$40,000 for retired Chief Directors and equivalent grades, and up to US$60,000 for retired Permanent Secretaries, Constitutional appointees and their equivalents.

Three documents must go to the Commissioner: an application letter, a letter from the Commission or Ministry confirming the date of retirement and position held, and a copy of the beneficiary's driver's licence. The Commissioner may revalue the vehicle under the customs valuation regulations where undervaluation is suspected.