Customs and Excise (General) (Amendment) Regulations, 2025 (No. 126)
New duty-rebate ceilings for civil servants' and health workers' vehicle imports — US$3 500 at grades B1–B5 up to US$20 000 for deputy directors and US$30 000 for specialist doctors — and leaving within five years means paying the duty back.
The Customs and Excise (General) Regulations, 2001 are amended to reset the value ceilings on two vehicle import rebate schemes and to attach a claw-back to both.
For serving public servants (section 144U), the maximum rebated amounts are now US$3 500 for grades B1–B5, US$5 000 for C1–C5, US$7 500 for D1–D5, US$10 000 for E1–E4 and US$20 000 for a deputy director or equivalent.
For public health workers under the Health Service Motor Vehicle Scheme (section 144V), the same thresholds apply, with an additional band of US$30 000 for specialist doctors.
Both schedules state that the thresholds apply only to rebates approved on or after the date these regulations are published, so an approval already granted is not disturbed.
A new claw-back applies to both schemes: any civil servant or public health worker who leaves the service within five years of the rebate being approved must pay the residual duty. The instrument does not state a separate commencement date, so it operates from publication on 31 December 2025.
What changed
- Public servant rebate ceilings set at US$3 500 (B1–B5) to US$20 000 (deputy director and equivalent)
- Health worker ceilings match, with US$30 000 for specialist doctors
- Thresholds apply only to rebates approved on or after publication
- Leaving the service within five years of approval triggers repayment of the residual duty
Who this affects
- Serving civil servants importing vehicles under the rebate scheme
- Public health workers and specialist doctors under the Health Service Motor Vehicle Scheme
- Clearing agents handling public servant vehicle imports
Plain-language summary — not legal advice. Always read the full instrument.