Legal Counsel – Secondary Legislation – Tariff Amendments 2021

4 February 2021 – Customs & Excise Act, 1964 The tariff amendment notices, scheduled for publication in the Government Gazette, relate to the amendments to –

• Part 1 of Schedule No. 3, by the insertion of rebate item 311.40/00.00/01.04, in order to create a rebate facility for yarns and textiles for use in the manufacture of apparel – ITAC Report No. 641;
• Part 2 of Schedule No. 4, by the insertion of various items under rebate item 460.15, in order to create a rebate facility for the importation on tinplate – ITAC Report No. 640; and
• Part 1 of Schedule No. 1, by the substitution of Note 5 in Chapter 98 of Section XXII, in order to implement the policy directive for the inclusion of semi-knocked down vehicles kits as eligible products under the automotive production and development programme – ITAC Minute M03/2020.