Customs and Excise (Luggage Ware Manufacturers) (Rebate) (Amendment) Regulations, 2026 (No. 4)
The end date written into the customs duty rebate regulations for luggage ware manufacturers changes from 31 December 2019 to 31 December 2025.
The Minister of Finance has amended the Customs and Excise (Luggage Ware Manufacturers) (Rebate) Regulations, 2015 (S.I. 149 of 2015). In the section on title and commencement, the words "31st December, 2019" are replaced with "31st December, 2025".
The effect is to move the end date in the rebate regulations to 31 December 2025. The instrument was published on 18 February 2026, after that date, and does not explain how the change applies to the years since 2019 or whether the rebate continues into 2026.
The rebate terms themselves — which goods qualify and at what rate — are not in this instrument.
What changed
- The date in the rebate regulations' title and commencement section changes from 31 December 2019 to 31 December 2025.
Who this affects
- Luggage ware manufacturers using the customs duty rebate
Plain-language summary — not legal advice. Always read the full instrument.