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of <h1>Exemption and concessional customs duty on critical minerals-reduced or nil duty and SWS waived for listed imports, limited term.</h1> The notification exempts or prescribes concessional basic customs duty rates and waives Social Welfare Surcharge on specified critical minerals and related products when imported, by listing tariff headings with either Nil or 2.5% duty. The measure takes effect from 24 July 2024 and is subject to a sunset provision ceasing effect after 30 April 2026. Several earlier-list items were subsequently omitted or adjusted by a later notification, but the operative effect is reduced customs incidence on the enumerated ores, oxides, carbonates, silicon and graphite products to promote importation under the stated rates.
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