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    <description>Amendment of the First Schedule to the Customs Tariff Act implements three staged changes: tariff rate revisions and item changes specified in the Second Schedule effective early February 2021; alignment of tariff entries with the Central Excise Act via the Third Schedule effective 1 April 2021; and harmonisation with the Harmonised System plus creation of new tariff lines under the Fourth Schedule effective 1 January 2022, each substituting or inserting specified entries and rates into the First Schedule.</description>
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