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Legal Counsel – Secondary Legislation – Tariff Amendments 2026

Legal Counsel – Secondary Legislation – Tariff Amendments 2026

5 November 2026 – Customs and Excise Act, 1964: The tariff amendments notices, scheduled for publication in the Government Gazette, relate to the following amendments:

With retrospective effect from 1 April 2026

  • Part 2 of Schedule No. 4, by the substitution of rebate item 460.03/0207.14.9/01.07, in order to increase the annual quota for frozen bone-in cuts of the species Gallus Domesticus originating in or imported from the United States of America from 73 881 tonnes to 74 351 tonnes (ITAC Minute M06/2026)

6 November 2026

  • Part 1 of Schedule No. 1, by the substitution of Notes 5(b) in Chapter 98, to provide for the extension of the allowable minimum level of local assembly for semi-knocked down vehicle kits qualifying under the APDP 2, with lead-acid batteries excluded from such kits (ITAC Minute M07/2026)

With effect from 2 December 2026 up to and including 5 January 2027

  • Part 5A of Schedule No. 1, to provide for ae reduction of 100c/li in the rate of the general fuel levy from 410c/li to 310c/li on petrol and a reduction of 150c/li from 393c/li to 243c/li on diesel in order to give effect to the announcement by the Minister of Finance on 21 October 2026
  • Part 3 of Schedule No. 6, as a consequence of the reduction in the general fuel levy as announced by the Minister of Finance on as announced by the Minister of Finance on 21 October 2026; the diesel refund provisions are adjusted accordingly

With effect from 6 January 2027

  • Part 5A of Schedule No. 1, to provide for an increase of 100c/li in the rate of the general fuel levy from 310c/li to 410c/li on petrol and an increase of 150c/li from 243c/li to 393c/li on diesel in order to give effect to the announcement by the Minister of Finance on 21 October 2026
  • Part 3 of Schedule No. 6, as a consequence of the increase in the general fuel levy as announced by the Minister of Finance on as announced by the Minister of Finance on 21 October 2026; the diesel refund provisions are adjusted accordingly

Publication details will be made available later