Tariff classification changes expand cigarette and paraffin wax categories, altering duty treatment and introducing a new cigarette length band. Amendments to the First Schedule revise Chapter 24 cigarette tariff descriptions to define filter-inclusive cigarette length bands and insert a new tariff ... Summary
Tariff classification changes expand cigarette and paraffin wax categories, altering duty treatment and introducing a new cigarette length band.
Amendments to the First Schedule revise Chapter 24 cigarette tariff descriptions to define filter-inclusive cigarette length bands and insert a new tariff item for cigarettes exceeding seventy-five millimetres but not exceeding eighty-five millimetres with a specified standard duty; and in Chapter 27 replace and insert paraffin wax tariff items to distinguish waxes by oil-content threshold, each listed per kilogram with an indicated standard rate of duty.
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