Customs tariff amendments reclassify goods and revise tariff lines, altering product definitions and duty application across categories. Amendments to the First Schedule of the Customs Tariff Act, 1975 substitute, insert and omit numerous headings, sub headings and tariff items across multiple Chapters to revise commodity descriptions, classification rules and technical Notes. The Schedule adds product specific entries (notably for fish species and fish products, specified chemicals, pharmaceuticals, treated fabrics and machinery categories), rewords Notes and Sub heading Notes to clarify scope, and specifies the unit basis and duty rates for each amended or newly introduced tariff line.
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Customs tariff amendments reclassify goods and revise tariff lines, altering product definitions and duty application across categories.
Amendments to the First Schedule of the Customs Tariff Act, 1975 substitute, insert and omit numerous headings, sub headings and tariff items across multiple Chapters to revise commodity descriptions, classification rules and technical Notes. The Schedule adds product specific entries (notably for fish species and fish products, specified chemicals, pharmaceuticals, treated fabrics and machinery categories), rewords Notes and Sub heading Notes to clarify scope, and specifies the unit basis and duty rates for each amended or newly introduced tariff line.
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