3 July 2025 – Customs and Excise Act, 1964: The tariffs amendments notices, scheduled for publication in the Government Gazette, relate to the amendments to –
- Part 1 of Schedule No. 1, by the insertion of tariff subheadings under subheading 8543.40, in order to provide for vaping devices presented with vaping liquid;
- Part 2A of Schedule No. 1, as a consequence to the amendment to Part 1 of Schedule No. 1, in order to provide for vaping devices presented with vaping liquid and the insertion of Note 5 to clarify that the rate of duty specified in the rate of duty column is only applicable to liquid presented with the device; and
- Part 1E of Schedule No. 6, as a consequence to the amendments in Part 2A of Schedule No. 1, to provide for a rebate of duty on locally manufactured goods as well as the substitution of Notes 1, 2 and 4 to include the reference to the newly inserted rebate items 622.24, 622.25 and 622.26.
Publication details will be made available later
