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          <h1>Finance Act 2021: Customs Tariff Act Amendments in Chapter 27 for Petroleum Oils Effective April 1, 2021.</h1> In the Finance Act, 2021, amendments were made to the Customs Tariff Act, specifically in Chapter 27, concerning tariff items related to petroleum oils and oils obtained from bituminous minerals. Effective April 1, 2021, the previous tariff items 2709 10 00 and 2709 20 00 under heading 2709 were replaced. The new tariff items are 2709 00 10 for petroleum crude and 2709 00 90 for other petroleum oils, both subject to a 5% duty rate, with no preferential rate specified.

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