Customs Tariff amendment applies Customs Act procedural provisions to determination, refunds, appeals, offences and penalties.

The amendment substitutes the Explanation wording in section 9(1) of the Customs Tariff Act to read "in the exporting or producing country or territory" and inserts subsection (7A) making, unless otherwise provided, the provisions of the Customs Act, 1962 and its rules relating to determination of rate of duty, non levy, short levy, refunds, interest, appeals, offences and penalties apply, so far as may be, in relation to duties leviable under the Customs Tariff Act.

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