Customs and Excise (Printing and Packaging) (Suspension) (Amendment) Regulations, 2026 (No. 1)
Unprinted adhesive-backed sheeting in heavy rolls is added to the printing and packaging duty suspension list, and heat transfer paper is taken off it, backdated to 1 January 2026.
A narrow tariff adjustment to the printing and packaging suspension, effective from 1 January 2026 — the same date as the scheme itself.
Added to the Second Schedule of eligible materials is unprinted adhesive-backed sheeting under tariff code 3919.90.10, in rolls of at least 275mm in width and 225mm in diameter and weighing at least 25kg. The dimensions are part of the definition, so smaller rolls of the same material do not qualify.
Removed from the schedule is heat transfer paper under tariff code 4809.19.20. Registered manufacturers who have been importing it under suspension must now account for it at the ordinary duty rate.
Nothing else about the suspension scheme changes: registration, bonded stores, the stock-book and the annual report to the Minister all continue to apply.
What changed
- Unprinted adhesive-backed sheeting (3919.90.10) in rolls of at least 275mm wide, 225mm diameter and 25kg added to the eligible materials
- Heat transfer paper (4809.19.20) removed from the eligible materials
- Both changes take effect from 1 January 2026
Who this affects
- registered printing and packaging manufacturers importing label stock
- importers of heat transfer paper
- clearing agents entering goods under the printing and packaging suspension
Plain-language summary — not legal advice. Always read the full instrument.