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Legal Counsel – Secondary Legislation – Tariff Amendments 2024

29 February 2024 – Customs and Excise Act, 1964: The tariff amendments notices, scheduled for publication in the Government Gazette, relate to the amendments to –

Part 1 of Schedule No. 1, by the Deletion of tariff subheadings 1604.20.30 and 1604.20.35 as well as the insertion of tariff subheadings 1604.20.31; 1604.20.39 and 1604.20.45 in order to give effect to the Ministerial directive to reduce the general rate of customs duty on canned minced anchovies from 25% to a specific duty of 6c/kg – ITAC Report 719;
Part 2 of Schedule No. 4, by the insertion of rebate item 460.06/3823.13/01.06 in order to create a temporary rebate provision for tall oil fatty acids classifiable in tariff subheading 3823.13 – ITAC Report 689;
Part 2 of Schedule No. 4, by the substitution of rebate item 460.03/0207.14.1/01.07 in order to reduce the extent of rebate from “Full duty less 30%” to “Full duty less 12%”, for the importation of meat and edible offal of the species Gallus Domesticus – ITAC Report 726 (With retrospective effect from 26 January 2024); and
Part 2 of Schedule No. 4, by the substitution of rebate item 460.03/0207.14.9/01.07 in order to increase the extent of rebate from “Full duty less 25%” to “full duty less 37%”, for the importation of meat and edible offal of the species Gallus Domesticus – ITAC Report 726.

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