Customs tariff amendments revise HS headings, tariff items and duty rates across agricultural, seafood, industrial and consumer goods. The Fifth Schedule to the Finance Act, 2011 amends the First Schedule to the Customs Tariff Act (w.e.f. 1.1.2012) by substituting and inserting numerous headings, sub headings and tariff items across Chapters 1-96, prescribing units and specified rates of duty for each entry, and adding or revising definitions and sub heading notes (for example, provisions on biodiesel and water pipe tobacco) to govern classification and duty application.