22 July 2016 by Tax and Exchange Control Alert

Customs and Excise highlights

Below are this week’s selected highlights in the Customs and Excise environment.

The Draft Rates and Monetary Amounts and Amendment of Revenue Laws Bill intends to amend the Customs legislation as follows (not a comprehensive list):

  1. In Schedule 1 Part 1:
    1. Substitution in Chapter 22 of Additional Notes relating to products of tariff headings (“TH”) 2206.00.05 & 2206.00.19 and insertion of Additional Notes for TH2208.20.11 and 2208.20.91;
    2. Deletion of TH2208.20.10 and 2208.20.90;
    3. Substitution of TH2206.00.05 and 2206.00.19;
    4. Insertion of TH’s in heading 22.06 and 22.08;

Heading 22.06 is titled “Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included” and heading 22.08 is titled “Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 per cent vol.; spirits, liqueurs and other spirituous beverages”.

  1. Amendment of Schedule 1 Part 2A relating to tariff item 104.00 (being “Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco”, and certain of its sub-items); and

  2. Insertion of Schedule 1 Part 3E entitled “Environmental Levy on Tyres”.
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