Customs and Excise (Furniture Manufacturer) (Amendment) Regulations, 2026 (No.1)
Wooden and other furniture parts are added to the furniture manufacturers' duty suspension list, and Elite Interiors becomes the 32nd approved company.
Two small additions to the furniture manufacturers' duty suspension scheme (S.I. 244 of 2025).
The Second Schedule of materials eligible for suspension gains heading 94.01: parts of wood under tariff code 9401.91.00, and other parts under 9401.99.00. Registered furniture manufacturers can therefore bring in seat parts under suspension of duty alongside the materials already listed.
The Third Schedule of approved companies gains a thirty-second entry: Hamplan Grand Industries (Private) Limited, trading as Elite Interiors.
The amendment changes nothing else about the scheme, and states no commencement date beyond its gazetting on 13 April 2026.
What changed
- Parts of wood (9401.91.00) and other parts (9401.99.00) added to the materials eligible for suspension
- Hamplan Grand Industries (Private) Limited, trading as Elite Interiors, added as approved company number 32
Who this affects
- registered furniture manufacturers importing seat and furniture parts
- Hamplan Grand Industries, trading as Elite Interiors
- clearing agents handling furniture manufacturers' rebate entries
Plain-language summary — not legal advice. Always read the full instrument.