Customs Tariff amendments reclassify numerous imports and set revised duty rates across multiple product chapters.

The Fourth Schedule amends the First Schedule to the Customs Tariff Act by (i) adding a hierarchical sub-classification rule to the General Explanatory Notes and replacing the List of Abbreviations with an expanded glossary; (ii) substituting, inserting and omitting numerous tariff sub-headings and items across many chapters to create finer product classifications; and (iii) assigning explicit units and revised import duty rates and Supplementary Notes (including references to Bureau of Indian Standards) for specified goods, thereby reclassifying imports and standardising duty application.

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