Customs and Excise (Amendment) Act No. 29 of 2023.

This Act replaces the First Schedule with the Schedule attached to the Act. The amended Schedule shall have effect on and from 1 June 2023. The Schedule sets out the Harmonized System to use as a basis for tariffs and classification of goods. The goods concerned include but not limited to: live animals, animal products, meat, dairy produce, and fish and crustaceans, molluscs and other aquatic invertebrates in Section I; edible vegetables, fruit and nuts, coffee, tea, spices, cereals, oil seeds and oleaginous fruits and planting materials in Section II; animal, vegetable or microbial fats and oils and their cleavage products in Section III; prepared foodstuffs, beverages and tobacco in Section IV; mineral products in Section V; chemical products and fertilisers in Section VI; plastics and articles in Section VII; and wood and articles of wood; wood charcoal in Section IX.