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    <title>Budget 2011-2012- Customs - Rate structure:</title>
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    <description>Consolidation of the basic customs duty merges existing lower-tier rates into a single lower-tier rate while the existing peak basic customs duty remains unchanged, resulting in reclassification of all goods previously chargeable under the lower-tier rates to the new single rate and simplifying the tariff banding for lower-rate imports.</description>
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