Excise tariff amendment: classification updated to specify M15 fuel and duty entries revised to an ad valorem plus specific duty formula. Amendment to Chapter 27 of the Fourth Schedule effects substitutions: tariff item 27101249's description is replaced with an entry specifying M15 fuel conforming to the applicable fuel standard, and tariff items 2710 20 10 and 2710 20 20 have their duty entries replaced by a combined ad valorem plus specific duty formula, all changes effective from 1 January 2020 and deemed to have been substituted from that date.