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of <h1>Finance Act 2023: Major Customs Tariff Changes with New and Revised Tariff Lines Effective May 1, 2023.</h1> The Finance Act 2023 introduced significant changes to the Customs Tariff, effective from May 1, 2023. A total of 146 new tariff lines were added, and 54 existing lines were replaced or omitted. Importers, exporters, and stakeholders must use the updated Customs Tariff Headings (CTHs) in their documentation, including Bills of Entry and Shipping Bills. Any advance or prior Bills of Entry filed before this date must be reassessed if affected by these changes. Stakeholders are advised to ensure accurate declarations and manually verify compliance with new tariff lines and notifications. Difficulties should be reported to the designated contact.
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