Non-levy of customs duty on hearables imported under General Rules of Interpretation directed retroactively under customs power. A direction under the Customs statute provides that hearable goods presented so as to attract the General Rules of Interpretation, imported between 1st February, 2022 and 27th April, 2023, shall not be required to pay whole customs duty or duty in excess of the amount chargeable at the standard rate specified in the relevant notification, reflecting the prevailing practice of non-levy during that period and following an amendment clarifying rate application when components are presented together.