Tariff amendment: new tobacco tariff items inserted with specified ad valorem duty and section reference updated. The Seventh Schedule to the Finance Act, 2001 is amended by replacing the cross-reference to section 138 with section 136 and by inserting two new tariff items under heading 2404-one for products 'containing tobacco or reconstituted tobacco' and one for 'other'-each chargeable to an ad valorem import duty of 25%, the new entries to take effect from the first day of January, 2022.