This notice amends Schedule No. 1 to the Customs and Excise Act, 1964. It says the amendment has retrospective effect from 1 September 2025 up to and including 31 December 2025, and sets out substituted tariff subheadings in paragraph 3.1 to General Note N. The schedule lists HS code descriptions and quota allocations for certain cheese and related goods.
It may be relevant to customs and excise practitioners and businesses dealing with the listed tariff subheadings and quota allocations.
Evidence from source
In terms of section 48 of the Customs and Excise Act, 1964, Schedule No. 1 to the said Act is hereby amended, with retrospective effect from 1 September 2025 up to and including 31 December 2025
Supports: Supports the summary sentence that the notice amends Schedule No. 1 and gives the retrospective period.
By the substitution of the following tariff subheadings in paragraph 3.1 to General Note N
Supports: Supports the summary sentence that specific tariff subheadings are substituted in the schedule.