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Legal Counsel – Secondary Legislation – Tariffs Amendments 2025

Legal Counsel – Secondary Legislation – Tariffs Amendments 2025

11 September 2025 – Customs and Excise Act, 1964: The tariffs amendments notices, scheduled for publication in the Government Gazette, relate to the following amendments:

With retrospective effect from 30 May 2025

  • Amendment to Schedule No. 1, by the substitution of paragraph 1 of General Note O, to include Nigeria as part of the State Parties in the African Continental Free Trade Area (AfCFTA) Agreement

With effect from 12 September 2025

  • Amendment to Schedule No.1, by the substitution of General Note O.8 as well as the insertion of General Note O.9 in order to suspend the preferential treatment on products classifiable under tariff subheading 0902.40 imported from Kenya under the AfCFTA
  • Amendment to Part 2 of Schedule No. 4, by the insertion of rebate item 460.15/7306.40/01.06 in order to provide for a temporary rebate provision on stainless-steel tubing used in the manufacture and maintenance of state-of-the-art processing plants for the hygienic and liquid food industries (ITAC Report No. 742)
  • Amendment to Part 2 of Schedule No. 4, by the insertion of rebate item 460.06/1516.20.90/01.08 in order to provide for a temporary rebate provision on palm oil, not fractionated, partly of wholly hydrogenated, whether or not refined, but not further prepared, for use in the manufacture of soaps and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, classifiable in tariff subheading 3401.1 (ITAC Report No. 739)

Publication details will be made available later