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of <h1>Finance Act 2023: Major Customs Tariff Updates with 146 New Lines Effective May 1-Importers Must Use Updated Headings.</h1> The Finance Act 2023 introduced significant changes to the Customs Tariff, effective from May 1, 2023. These changes include the addition of 146 new tariff lines and the replacement or omission of 54 existing ones. As a result, importers, exporters, and stakeholders must file declarations using the updated Customs Tariff Headings (CTHs) for all relevant documents, including Bills of Entry and Shipping Bills. Advance or prior Bills of Entry filed before May 1, 2023, may need reassessment if affected by these changes. Stakeholders are advised to ensure accurate declarations and report any difficulties encountered.
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