Conditional basic customs duty on laboratory chemicals for laboratory and R&D use, subject to importer undertaking and duty recovery. Prescribes a conditional basic customs duty of 10% on laboratory chemicals under HS 9802 00 00 (excluding undenatured ethyl alcohol) for use in laboratories or research and development, and adds a compliance condition requiring importers to submit an undertaking that goods will be used only for those purposes and not sold; non compliance triggers liability to pay duty equal to that which would have been leviable absent the notification. Effective from 1 August 2024.