Customs tariff nomenclature revised: broad reclassification and new headings with updated duty rates and classification notes.

Amendments to the First Schedule of the Customs Tariff Act by the Fourth Schedule (Finance Act, 2021) comprehensively revise tariff headings, sub-headings, items and interpretative Notes across multiple Sections and Chapters, introduce new headings and sub-headings (including for edible insects, fish flours, inhalation nicotine products, microbial fats, flat panel display modules, additive manufacturing machines and unmanned aircraft), substitute or omit specified tariff items, refine classification criteria and definitions, and assign specified ad valorem duty rates for the newly inserted and amended entries.

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