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    <title>Notes on clauses-Customs Tariff</title>
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    <description>Clause 137 omits section 8C of the Customs Tariff Act as the temporary provision has lapsed. Clause 138 amends the First Schedule: the Third Schedule inserts and amends tariff entries and raises duty rates on specified items, while the Fourth Schedule restructures headings to harmonise with the Harmonised System of Nomenclature to implement classification alignment.</description>
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      <description>Clause 137 omits section 8C of the Customs Tariff Act as the temporary provision has lapsed. Clause 138 amends the First Schedule: the Third Schedule inserts and amends tariff entries and raises duty rates on specified items, while the Fourth Schedule restructures headings to harmonise with the Harmonised System of Nomenclature to implement classification alignment.</description>
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