Tariff classification changes increase and standardise import duty rates across broad commodity categories, affecting fisheries, chemicals and vehicles.

Amends the First Schedule to the Customs Tariff Act, 1975 by replacing and inserting multiple headings, sub-headings and tariff items across numerous Chapters, specifying commodity descriptions (including scientific names) and clarifying Sub heading Notes and definitions; it prescribes revised units of assessment and duty rates for fish and seafood, chemicals and controlled substances, pharmaceuticals, agricultural and processed food products, machinery and vehicles, textiles, wood products and miscellaneous manufactured articles, and adds new tariff lines such as for monopods, bipods and tripods.

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