Tariff amendments update cigarette length classifications and add paraffin wax subheadings, altering duty treatments accordingly. The First Schedule to the Customs Tariff Act is amended: cigarette tariff entries are reworded into length based classifications including the filter and a new tariff item is inserted for filter cigarettes exceeding seventy five millimetres but not exceeding eighty five millimetres with a specified rate of duty; Chapter 27 is revised to substitute a tariff item for paraffin wax containing less than the oil threshold and to insert a tariff item for paraffin wax containing at least that threshold, each with the Schedule's stated rate of duty.
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The First Schedule to the Customs Tariff Act is amended: cigarette tariff entries are reworded into length based classifications including the filter and a new tariff item is inserted for filter cigarettes exceeding seventy five millimetres but not exceeding eighty five millimetres with a specified rate of duty; Chapter 27 is revised to substitute a tariff item for paraffin wax containing less than the oil threshold and to insert a tariff item for paraffin wax containing at least that threshold, each with the Schedule's stated rate of duty.
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