Customs tariff amendment modifies tariff schedules and customs provisions via a finance act amendment, changing import duty rules. Amendment implements a statutory modification to the Customs Tariff Act through a finance enactment, effectuating specific changes to tariff treatment and customs law by reference to the Act's schedules. The Finance Act amends Act 51 of 1975 by prescribing the alterations set out in the Second Schedule, updating tariff classifications and applicable customs provisions governing indirect taxes on imports.
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Customs tariff amendment modifies tariff schedules and customs provisions via a finance act amendment, changing import duty rules.
Amendment implements a statutory modification to the Customs Tariff Act through a finance enactment, effectuating specific changes to tariff treatment and customs law by reference to the Act's schedules. The Finance Act amends Act 51 of 1975 by prescribing the alterations set out in the Second Schedule, updating tariff classifications and applicable customs provisions governing indirect taxes on imports.
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