top of page
  • Writer's pictureCCS

Customs Duties (Exemption)(Amendment) (No. 2) Order 2023

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:-

108.1 Customs Duties (Exemption) (PUA 95_2023)
Download PDF • 410KB


The articles, templates, and other materials on our website are provided only for your reference.

While we strive to ensure that the information presented is current and accurate, we cannot guarantee the completeness, reliability, suitability, or availability of the website or its content, including any related graphics. Consequently, any reliance on this information is entirely at your own risk.

If you intend to use the content of our videos and publications as a reference, we recommend that you take the following steps:

  1. Verify that the information provided is current, accurate, and complete.

  2. Seek additional professional opinions, as the scope and extent of each issue, may be unique.





  1. 核实所提供的信息是最新的、准确的和完整的。

  2. 寻求额外的专业意见,因为每个问题的范围和程度,可能是独特的。

Keep in touch with us so that you can receive timely updates


1. Website ✍️ 2. Telegram ✍️ 3. Facebook ✍

4. Blog ✍ 5. Google ✍

6. LinkedIn ✍

35 views0 comments
bottom of page