Updated: Jun 5
The Minister, under the powers conferred by subsection 14(1) of the Customs Act 1967 [Act 235], has issued the Customs Duties (Exemption) (Amendment) (No. 2) Order 2023.
This Order will come into operation on 1 April 2023.
The Schedule of the Customs Duties (Exemption) Order 2017 [P.U. (A) 445/2017] has been amended in Part I, in column (3), with regards to sub subitem 10(vii)(f), sub subitem 10A(vii)(f), sub subitem 11(vi)(f), and subitem 94(vi).
The amendments involve substituting the words "not containing nicotine" with "whether or not containing nicotine."
To fully understand the context of the amendments, readers are strongly recommended to download the Order by clicking on the attachment below and reading it in full:-
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