Customs duty rationalisation: specified tariff items exempted above set duty rates on import, adjusting applicable levy across commodity groups. Exempts imported goods specified by tariff heading or sub heading from customs duty in excess of the amount calculated at the rate set against each entry in the Table; prescribes capped percentage rates or nil rates for enumerated commodity groups (including metal waste and scrap, PVC flex films, marble, vehicles, electrical goods, furniture, toys and others), with an explanatory definition for PVC flex films and commencement on the 2nd day of February, 2025.