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Legal Counsel – Secondary Legislation – Tariff Amendments 2024

Legal Counsel – Secondary Legislation – Tariff Amendments 2024

27 June 2024 – Customs and Excise Act, 1964: The tariff amendments notices, scheduled for publication in the Government Gazette, relate to the amendments to –

  • Part 2 of Schedule No. 4, by the insertion of rebate item 460.16/8541.43/01.06, in order to provide for a temporary rebate provision for the importation of photovoltaic cells, assembled in modules or made up into panels (ITAC Report 723);
  • Part 1 of Schedule No. 3, by the deletion of rebate item 316.01/8415.90/02.06 and the insertion of rebate item 316.01/8415.20/01.06, to provide for a rebate provision for manufacturing of air conditioning machines identifiable for use in heavy motor vehicles (ITAC Report 627); and
  • Part 1 of Schedule No. 1 by the substitution of tariff subheading 8541.43 in order to increase the rate of customs duty on crystalline silicone photovoltaic modules or solar panels from free to 10% (ITAC Report 613).

Publication details will be made available later