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Customs Duties (Amendment) Order 2023

Updated: Jun 5, 2023


In accordance with the powers granted by subsection 11(1) of the Customs Act 1967 [Act 235], the Minister hereby issues the Customs Duties (Amendment) Order 2023 [1]. This order will take effect from 1st May 2023.


The Customs Duties Order 2022 [P.U. (A) 114/2022] is amended in the First Schedule as follows:


a) In relation to Section IV, in Chapter 24, the following note and paragraph are inserted after paragraph 1 of Subheading Note:

"National Note. 

1. For the purpose of subheading 2404.19.20 00, the expression "Containing nicotine substitutes" applies to any product that does not contain nicotine for inhalation without combustion (e.g., e-liquid, gels) intended for use in electronic cigarettes, similar personal electric vaporising devices, disposable electronic cigarettes, or similar disposable personal electric vaporising devices."

b) In relation to Section VI, in Chapter 38, in heading 38.24, the following subheading and particulars replace subheadings 3824.99.99, 3824.99.99 10, and 3824.99.99 90, along with their respective particulars:

Customs Duties (Amendment) Order 2023 can be downloaded by clicking the attachment below:-

132.1 Customs Duties (Amendment) Order 2023 (PUA136_2023)
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