Customs Management (Amendment) Regulations (S.I. No. 50 of 2023)

1. Citation and commencement. (1) These Regulations, which amend the Customs Management Regulations (S.I. No. 62 of 2013), may be cited as the Customs Management (Amendment) Regulations, 2023. (2) These Regulations shall come into force on the 1st day of July, 2023.

2. Amendment of regulation 2 of the principal Regulations. Regulation 2 of the principal Regulations is amended by the insertion of the following definition in the appropriate alphabetical position — “ “concession” means any allowance for the exemption or reduction of import duty as specified in — (i) Chapter 98 of the Special Classification Provisions in Part D of the Schedule to the Tariff Act; and (ii) Chapter 98 of the Special Classification Provisions in the Second Schedule to the Excise Act;”.

3. Amendment of regulation 9 of the principal Regulations. Regulation 9 of the principal Regulations is amended by the insertion, immediately after paragraph (2), of the following as a new paragraph (2A) — “(2A) Notwithstanding paragraph (2), where a master of a vessel has not reported the arrival of the vessel, the master commits an offence and is liable on conviction to a fine not exceeding one hundred thousand dollars.”.

4. Amendment of regulation 10 of the principal Regulations. Regulation 10 of the principal Regulations is amended — (a) in paragraph (1), by the insertion, immediately after the word “C7”, of the words “and C7B”; (b) in paragraph (3), by the insertion, immediately after the word “C7”, of the words “and C7B”.

5. Amendment of regulation 93 of the principal Regulations. Regulation 93 of the principal Regulations is amended by the insertion, immediately after paragraph (2), of the following as a new paragraph (3) — ____________________________________________________________ Page --22 Page Customs Management (Amendment) Regulations, 2023 “(3) A person who fails to apply for an extension of a cruising permit for a vessel under paragraph (1) commits an offence and is liable on conviction to a fine not exceeding one hundred thousand dollars or confiscation of the vessel.”. . Amendment of regulation 14 of the principal Regulations. Regulation 147 of the principal Regulations is amended by the insertion, immediately after paragraph (5), of the following as new paragraphs (5A) and (5B) — “(5A) A processing fee of twenty-five dollars shall be payable on all concession declarations. (5B) Notwithstanding paragraph (5A), a processing fee shall not be payable on the following concession declarations on goods and e uipment imported — (i) by consular or diplomatic persons; (ii) by international organi ations; (iii) by charitable organi ations; (iv) by religious organi ations; (v) for the handicapped, chronically ill, socially disadvantaged and elderly persons; and (vi) pursuant to exigency orders.”. . Re ocation and replacement of regulation 149 of the principal Regulations. Regulation 149 of the principal Regulations is revoked and replaced by the following as a new regulation 149 — “1 . En i on en e . (1) n accordance with section 354 of the Act, an environmental levy is payable on the import of the goods specified in the second column of the Second Schedule at the rates specified in the third column of the Second Schedule. (2) The Minister may waive an environmental levy on goods imported under TAR C DE eadings Subheadings 87.01, 87.02, 87.03, 87.04 and 87.05 of the irst Schedule to the Excise Act.”. . Re ocation and replacement of econd chedule to the principal Regulations. The Second Schedule to the principal Regulations is revoked and replaced by the following — Page - 3 ____________________________________________________________ Page - 3 Customs Management (Amendment) Regulations, 2023 “EN IRONMENTAL LE ( e ion 1 ) TARI DESCRI TION LE UNIT O CODE RATE MEASURE e in MENT S e in 3 .22 s, s o e s, sin s, s sins, i e s, o ns, se s n co e s, f s in cis e ns n si i s ni e, of s ics. 3922.1000 Baths (Tubs), shower-baths, sinks and wash-basins 5.00 No. 3922.9090 ther sanitary wares 5.00 No. 0.11 Ne ne ic es, of e. 4011.1000 Motor Cars ( ncluding station wagons and racing cars) 5.00 No. 4011.2000 New Bus orries (including trucks) 5.00 No. 4011.3000 Aircrafts 25.00 No. 4011.4000 Motorcycles 5.00 No. 4011.5000 Bicycles 1.00 No. 4011.7000 Tyres - f a kind used on agricultural or forestry vehicles and 10.00 No. machines 4011.8000 Tyres - f a kind used on construction, mining or industrial 15.00 No. handling vehicles and machines 4011.9000 ther Tyres 2.00 No. 0.12 Re e e o se ne ic es of e so i o c s ion es, e e s n e f s, of e. 4012.1100 Retreaded car tyres 5.00 No. 4012.1200 Retreaded Bus orries tyres (including trucks) 5.00 No. 4012.1300 Retreaded Aircraft tyres 25.00 No. 4012.1900 ther retreaded tyres 5.00 No. 4012.2010 sed pneumatic tyres for motor cars 5.00 No. 4012.2020 sed pneumatic tyres for Buses, orries (including trucks) 5.00 No. 4012.2090 ther used, tyres (pneumatic) 25.00 No. 4012.9010 sed Car tyres 5.00 No. 4012.9020 ther used tyres for Buses, orries (including trucks) 5.00 No. 4012.9090 ther used tyres 5.00 No. ____________________________________________________________ Page - 4 Page - 4 Customs Management (Amendment) Regulations, 2023 .10 Ce ic sin s, s sins, s sin e es s, s, i e s, e c ose ns, f s in cis e ns, in s n si i s ni fi es. 910.1090 ther, Sanitary wares 5.00 No. 910.9090 ther, Sanitary wares 5.00 No. 3.21 S o es, n es, es, coo e s (inc in ose i s si i oi e s fo cen e in ), ec es, ie s, s in s, e e s n si i non e ec ic o es ic i nces, n s e eof, of i on o s ee . 7321.1110 ousehold stoves of 30 inches or less in width 5.00 No. 7321.1190 ther 5.00 No. 7321.1211 ousehold stoves of 30 inches or less in width 5.00 No. 7321.1219 ther 5.00 No. 7321.1291 ousehold stoves of 30 inches or less in width 5.00 No. 7321.1299 ther 5.00 No. 7321.1911 ousehold stoves of 30 inches or less in width 5.00 No. 7321.1991 ousehold stoves of 30 inches or less in width 5.00 No. 7321.1999 ther 5.00 No. 7321.8100 ther appliances - gas or fuel 5.00 No. 7321.8200 Appliances for li uid fuel 5.00 No. 7321.8900 ther appliances for solid fuel 5.00 No. .1 Ai con i ionin c ines, co isin oo i en f n n e e en s fo c n in e e e e n i i , inc in ose c ines in ic e i i c nno e se e e e . 8415.1010 ybrid A C D C units (with solar connectivity) 10.00 No. 8415.1090 ther air condition 10.00 No. 8415.8110 Solar air condition incorporating a refrigerating unit and a 10.00 No. valve for reversal of cooling heat cycle (reversible heat pumps) 8415.8190 ther air conditioning incorporates a refrigerating unit and a 10.00 No. valve for reversal of cooling heat cycle 8415.8210 Solar air condition incorporating a refrigerating unit ybrid 10.00 No. A C D C unit (with solar connectivity) 8415.8290 ther air conditioning incorporates a refrigerating unit 10.00 No. 8415.8310 Solar air conditioner not incorporating a refrigerating unit 10.00 No. ybrid A C D C unit (with solar connectivity) Page - 5 ____________________________________________________________ Page - 5 Customs Management (Amendment) Regulations, 2023 8415.8390 ther air conditioning does not incorporate a refrigerating 10.00 No. unit .1 Ref i e o s, f ee e s n o e ef i e in o f ee in e i en , e ec ic o o e e s o e n i con i ionin c ines of e in .1 . 8418.1010 ousehold refrigerator of 30 cubic feet or less 15.00 No. 8418.1090 ther 15.00 No. 8418.2100 Compression-type 15.00 No. 8418.2900 ther refrigerators 15.00 No. 8418.3000 ree ers chest type, not exceeding 800 l capacity 15.00 No. 8418.4000 ree ers upright type, not exceeding 900 l capacity 15.00 No. 8418.5000 ther furniture (chests, cabinets, display counter, show-cases) 15.00 No. for storage and display, incorporating refrigerating or free ing e uipment .1 M c ine , n o o o e i en , e e o no e ec ic e e (e c in f n ces, o ens n o e e i en of e in .1 ), fo e e en of e i s ocess in o in c n e of e e e s c s e in , coo in , o s in , is i in , ec if in , s e i isin , s e isin , s e in , in , e o in , o isin , con ensin o coo in , o e n c ine o n of in se fo o es ic oses ins n neo s o s o e e e e s, non e ec ic. 8419.1100 nstantaneous gas water heater 20.00 No. 8419.1200 Solar water heaters 20.00 No. 8419.1900 ther water heaters 20.00 No. 8419.8100 or making hot drinks or for cooking or heating food 20.00 No. 8419.8900 ther cookers etc 20.00 No. .22 Dis s in c ines c ine fo c e nin o in o es o o e con ine s c ine fo fi in , c osin , se in o e in o es, c ns, o es, s o o e con ine s c ine fo c s in o es, s, es n si i con ine s o e c in o in c ine (inc in e s in in c ine ) c ine fo e in e e es. 8422.1110 ousehold type dishwashing machines with an efficient 15.00 No. rating greater than 15.0 8422.1190 --- ther 15.00 No. 8422.1900 ther dishwashers 15.00 No. .2 o if c s o e o s c s fi e i if in o n in e i en . ____________________________________________________________ Page - Page - 6 Customs Management (Amendment) Regulations, 2023 8427.1000 ork-lift trucks self-propelled trucks powered by an electric 200.00 No. motor 8427.2000 ther self-propelled trucks 200.00 No. 8427.9000 ther trucks 25.00 No. .2 Se f o e e o e s, n e o e s, e s, e e e s, sc e s, ec nic s o e s, e c o s, s o e o e s, in c ines n o o e s. 8429.1100 Bulldo ers and angle do ers Track laying 300.00 No. 8429.1900 ther bulldo ers 300.00 No. 8429.2000 raders and levellers 300.00 No. 8429.3000 Scrapers 300.00 No. 8429.4000 Tamping machines and road rollers 300.00 No. 8429.5100 Mechanical shovels, excavators and shovel loaders ront-end 300.00 No. shovel loaders 8429.5200 Machinery with a 3 0 revolving superstructure 300.00 No. 8429.5900 ther Mechanical shovels, excavators and shovel loaders 300.00 No. . 3 in in c ine se fo in in e ns of es, c in e s n o e in in co onen s of e in . 2 o e in e s, co in c ines n f csi i e c ines, e e o no co ine s n ccesso ies e eof. 8443.3100 Machines which perform two or more functions of printing, 5.00 No. copying, or facsimile transmission capable of connecting to an automatic data processing machine or to a network 8443.3200 ther, capable of connecting to computer machine or to a 5.00 No. network 8443.3900 ther printers 5.00 No. . 0 o se o o n e s in c ines, inc in c ines ic o s n . 8450.1100 ully automatic washers 15.00 No. 8450.1200 ther machines, with a built in centrifugal center 15.00 No. 8450.1900 ther washers 15.00 No. 8450.2000 Machines, each of a dry linen capacity exceeding 10kg 15.00 No. . 1 M c ine (o e n c ines of e in . 0) fo s in , c e nin , in in , in , i onin , essin (inc in f sin esses), e c in , ein , essin , finis in , co in o i e n in e i e ns, f ics o e e ie ic es n c ines fo in e se o e se f ic o o e s o se in e n f c e of f oo co e in s s c s ino e Page - 7 ____________________________________________________________ Page - 7 Customs Management (Amendment) Regulations, 2023 c ines fo ee in , n ee in , fo in , c in o in in e i e f ics. 8451.1000 Dry cleaning machines 15.00 No. 8451.2100 Dryer - each of a dry linen capacity exceeding 10kg 15.00 No. 8451.2900 ther dryers 15.00 No. 8451.3000 roning machines and presses including fusing presses 15.00 No. 8451.4000 ashing, bleaching or dyeing machines 15.00 No. 8451.5000 Machines for reeling, unreeling, folding, cutting or pinking 15.00 No. textile fabrics 8451.8000 ther machinery 15.00 No. . 0 C c in c ines n oc e si e eco in , e o cin n is in c ines i c c in f nc ions cco n in c ines, os e f n in c ines, ic e iss in c ines n si i c ines, inco o in c c in e ice c s e is e s. 8470.5020 Point of sale system 5.00 No. . 1 A o ic ocessin c ines n ni s e eof ne ic o o ic e e s, c ines fo nsc i in on o e i in co e fo n c ines fo ocessin s c , no e se e e s ecifie o inc e . 8471.3000 Portable automatic data processing machines, weighing not 5.00 No. more than 10 kg 8471.4100 Comprising in the same housing at least a central processing 5.00 No. unit and an input and output unit, whether or not combined 8471.4900 ther, presented in the form of systems 5.00 No. 8471.5000 Processing units other than those of Subheading 8471.41 or 5.00 No. 8471.49 8471. 000 nput or output units 5.00 No. 8471.7000 Storage units 5.00 No. 8471.8000 ther units of automatic data processing machines 5.00 No. 8471.9000 ther machines 5.00 No. . A o ic oo s en in c ines (fo e e os e s , ci e e, foo o e e e c ines), inc in one c n in c ines. 847 .2100 Automatic beverage-vending machines ncorporating heating 25.00 No. or refrigerating devices 847 .2900 ther Automatic beverage-vending machines 25.00 No. 847 .8100 Automatic beverage-vending machines ncorporating heating 25.00 No. or refrigerating devices ____________________________________________________________ Page - 8 Page - 8 Customs Management (Amendment) Regulations, 2023 847 .8900 ther Automatic beverage and vending machines 25.00 No. .02 E ec ic ene in se s n o con e e s. 8502.1100 enerator of an output not exceeding 75 k A 20.00 No. 8502.1200 enerator of an output exceeding 75 k A but not exceeding 20.00 No. 375 k A 8502.1300 enerator of an output exceeding 375 k A 20.00 No. .0 E ec ic nsfo e s, s ic con e e s (fo e e, ec ifie s) n in c o s. 8504.2100 Transformers not exceeding 50 k A 20.00 No. 8504.2200 Transformers exceeding 50 k A but not exceeding 10,000 20.00 No. k A 8504.2300 Transformers exceeding 10,000 k A 20.00 No. 8504.3100 Transformers having a power handling capacity not 2.00 No. exceeding 1 k A 8504.3200 Transformers having a power handling capacity exceeding 1 2.00 No. k A but not exceeding 1 k A 8504.3300 Transformers having a power handling capacity exceeding 1 2.00 No. k A but not exceeding 500 k A 8504.3400 Transformers having a power handling capacity exceeding 2.00 No. 500 k A .0 E ec ic cc o s, inc in se o s e efo , e e o no ec n (inc in s e). 8507.1000 ead-acid of a kind used for starting piston engines 5.00 No. 0 .20 ther lead-acid accumulators 8507.2010 ith a capacity of 12 135 amp or more 20.00 No. 8507.2090 ther 5.00 No. 0 .30 Nickel-cadmium 8507.3010 ith a capacity of 12 135 amp or more 20.00 No. 8507.3090 ther 5.00 No. 0 . 0 Nickel-metal hydride 8507.5010 ith a capacity of 12 135 amp or more 20.00 No. 8507.5090 ther 5.00 No. 0 . 0 ithium ion 8507. 010 ithium ion Phosphate with a capacity of 12 135 amp or 20.00 No. more ____________________________________________________________ Page - 9 Page - 9 Customs Management (Amendment) Regulations, 2023 8507. 090 ther 5.00 No. 0 . 0 ther accumulators 8507.8010 ith a capacity of 12 135 amp or more 20.00 No. 8507.8090 ther 5.00 No. .1 E ec ic ins n neo s o s o e e e e s n i e sion e e s e ec ic s ce e in s n soi e in s e ec o e ic i essin s (fo e e, i e s, i c e s, c in on e e s) n n e s e ec ic s oo in i ons o e e ec o e ic i nces of in se fo o es ic oses e ec ic e in esis o s, o e n ose of e in . . 851 .1090 ther (Electric water heaters) 20.00 No. 851 .5000 Microwave oven 5.00 No. 851 . 010 ousehold stoves not exceeding 30 inches in width 5.00 No. 851 . 090 ther 5.00 No. .1 Te e one se s, inc in s ones n o e fo ce ne o s o fo o e i e ess ne o o e s fo e ns ission o ece ion of oice, i es o o e , inc in s fo co nic ion in i e o i e ess ne o (s c s oc o i e e ne o ), o e n ns ission o ece ion s of e in . 3, .2 , .2 o .2 . 8517.1200 Cell phones 5.00 No. 8517.1100 and phones 5.00 No. 8517.1300 Smart Phones 5.00 No. 8517.1400 ther telephones for cell phone network or wireless networks 5.00 No. 8517.1800 ther phones 5.00 No. .2 Moni o s n o ec o s, no inco o in e e ision ece ion s ece ion s fo e e ision, e e o no inco o in io o c s ecei e s o so n o i eo eco in o e o cin s. 8528.4200 Monitors of a kind designed solely or principally used in an 5.00 No. automatic data processing system of eading 84.71 8528.4900 ther monitor cathode-ray tube 5.00 No. 8528.5200 ther monitors of a kind solely or principally used in an 5.00 No. automatic data processing system of eading 84.71 8528.5990 ther monitors 5.00 No. 8528. 200 Pro ectors of a kind solely or principally used in an automatic 5.00 No. data processing system of eading 84.71 ____________________________________________________________ Page - 10 Page - 10 Customs Management (Amendment) Regulations, 2023 8528. 900 ther monitors 5.00 No. 8528.7110 Multi-media streaming devices 5.00 No. 8528.7120 ther 5.00 No. 8528.7200 Colour television 5.00 No. 8528.7300 Television black and white or other monochrome 5.00 No. .0 Con ine s (inc in con ine s fo e ns o of f i s) s eci esi ne n e i e fo c i e one o o e o es of ns o . 8 09.0010 Shipping Containers 500.00 No. Per TE .01 T c o s (o e n c o s of e in .0 ). 8701.1000 Single axle tractors 500.00 No. 8701.2110 New vehicles with only compression-ignition internal 500.00 No. combustion piston engine (diesel or semi-diesel) 8701.2120 sed vehicles with only compression-ignition internal 500.00 No. combustion piston engine (diesel or semi-diesel) not exceeding 10 years 8701.2130 sed vehicles with only compression-ignition internal 20 of the No. combustion piston engine (diesel or semi-diesel) exceeding anded Cost 10 years 8701.2190 ther 500.00 No. 01.22 ehicles with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion 8701.2210 New vehicles with both compression-ignition internal 500.00 No. combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion 8701.2220 sed vehicles with both compression-ignition internal 500.00 No. combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion not exceeding 10 years 8701.2230 sed vehicles with both compression-ignition internal 20 of the No. combustion piston engine (diesel or semi-diesel) and electric anded Cost motor as motors for propulsion exceeding 10 years 8701.2290 ther hybrid vehicles 500.00 No. 01.23 ith both spark-ignition internal combustion piston engine and electric motor as motors for propulsion 8701.2310 New vehicles with both spark-ignition internal combustion 500.00 No. piston engine and electric motor as motors for propulsion 8701.2320 sed vehicles with both spark-ignition internal combustion 500.00 No. piston engine and electric motor as motors for propulsion not ____________________________________________________________ Page - 11 Page - 11 Customs Management (Amendment) Regulations, 2023 exceeding 10 years 8701.2330 sed vehicles with both spark-ignition internal combustion 20 of the No. piston engine and electric motor as motors for propulsion anded Cost exceeding 10 years 8701.2390 ther hybrid vehicles 500.00 No. 01.2 ith only electric motor for propulsion 8701.2410 New vehicles with only electric motor for propulsion 500.00 No. 8701.2420 sed vehicles with only electric motor for propulsion not 500.00 No. exceeding 10 years 8701.2430 sed vehicles with only electric motor for propulsion 20 of the No. exceeding 10 years anded Cost 8701.2490 ther electric vehicles 500.00 No. 8701.2900 ther 500.00 No. 8701.3000 Track laying tractors 300.00 No. O e of n en ine o e 8701.9100 Not exceeding 18 k 300.00 No. 8701.9200 Exceeding 18 k but not exceeding 37 k 300.00 No. 8701.9300 Exceeding 37 k but not exceeding 75 k 300.00 No. 8701.9400 Exceeding 75 k but not exceeding 130 k 300.00 No. 8701.9500 Exceeding 130 k 300.00 No. .02 Mo o e ic es fo e ns o of en o o e e sons, inc in e i e. 02.10 i co ession i ni ion in e n co s ion is on en ine ( iese o se i iese ) 8702.1010 New compression ignition internal combustion piston engine 250.00 No. (diesel or semi-diesel) 8702.1020 sed compression ignition internal combustion piston engine 250.00 No. (diesel or semi-diesel) not exceeding 10 years 8702.1030 sed, with compression-ignition internal combustion piston 20 of the No. engine (diesel or semi-diesel), exceeding 10 years anded Cost New hybrid with both compression-ignition internal 8702.2010 combustion piston engine (diesel or semi-diesel) and 250.00 No. electrical motor as motors for propulsion 8702.2020 sed hybrid both compression-ignition internal combustion 250.00 No. piston engine (diesel or semi-diesel) and electrical motor as motors for propulsion not exceeding 10 years 8703.2030 sed hybrid both compression-ignition internal combustion 20 of the No. piston engine (diesel or semi-diesel) and electrical motor as anded Cost ____________________________________________________________ Page - 12 Page - 12 Customs Management (Amendment) Regulations, 2023 motors for propulsion exceeding 10 years 8702.3010 New hybrid both spark-ignition internal combustion 250.00 No. reciprocating piston engine and electrical motor as motors for propulsion 8702.3020 sed hybrid both spark-ignition internal combustion 250.00 No. reciprocating piston engine and electrical motor as motors for propulsion not exceeding 10 years 8702.3030 sed hybrid both spark-ignition internal combustion 20 of the No. reciprocating piston engine and electrical motor as motors for anded Cost propulsion exceeding 10 years 8702.4010 New with only electric motor for propulsion 250.00 No. 8702.4020 sed electric motor for propulsion not exceeding 10 years 250.00 No. 8702.4030 sed electric motor for propulsion exceeding 10 years 20 of the No. anded Cost 8702.9010 ther motor vehicle not exceeding 10 years 250.00 No. 8702.9020 ther motor vehicle exceeding 10 years 20 of the No. anded Cost .03 Mo o c s n o e o o e ic es inci esi ne fo e ns o of e sons (o e n ose of e in .02), inc in s ion ons n cin c s. 03.10 e ic es s eci esi ne fo e in on sno of c s n si i e ic es 8703.1010 olf cars 250.00 No. 8703.1020 Electric golf cars 250.00 No. 8703.1090 ther 250.00 No. 03.21 Of c in e c ci no e cee in 1,000cc 8703.2110 New motor vehicles 250.00 No. 8703.2120 sed motor vehicles not exceeding 10 years 250.00 No. 8703.2130 sed motor vehicles exceeding 10 years with the exception of 20 of the No. anti ue and vintage vehicles anded Cost 8703.2140 Anti ue vehicles (vehicles between twenty-five and eighty- 20 of the No. four years) anded Cost 8703.2150 intage vehicles (vehicles eighty-five years and older) 20 of the No. anded Cost 8703.21 0 ther 250.00 No. 03.22 Of c in e e cee in 1,000cc no e cee in 1, 00 cc 8703.2210 New motor vehicles 250.00 No. 8703.2220 sed motor vehicles not exceeding 10 years 250.00 No. Page - 13 ____________________________________________________________ Page - 13 Customs Management (Amendment) Regulations, 2023 8703.2230 sed motor vehicles exceeding 10 years with the exception of 20 of the No. anti ue and vintage vehicles anded Cost 8703.2240 Anti ue vehicles (vehicles between twenty-five and eighty- 20 of the No. four years) anded Cost 8703.2250 intage vehicles (vehicles eighty-five years and older) 20 of the No. anded Cost 8703.22 0 ther 250.00 No. 03.23 Of c in e c ci e cee in 1, 00cc no e cee in 3,000cc. 8703.2310 New motor vehicles 250.00 No. 8703.2320 sed motor vehicles not exceeding 10 years 250.00 No. 8703.2330 sed motor vehicles exceeding 10 years with the exception of 20 of the anti ue and vintage vehicles anded Cost No. 8703.2340 Anti ue vehicles (vehicles between twenty-five and eighty- 20 of the No. four years) anded Cost 8703.2350 intage vehicles (vehicles eighty-five years and older) 20 of the No. anded Cost 8703.23 0 ther 250.00 No. 03.2 Of c in e c ci e cee in 3,000cc 8703.2410 New motor vehicles 250.00 No. 8703.2420 sed motor vehicles not exceeding 10 years 250.00 No. 8703.2430 sed motor vehicles exceeding 10 years with the exception of 20 of the No. anti ue and vintage vehicles anded Cost 8703.2440 Anti ue vehicles (vehicles between twenty-five and eighty- 20 of the No. four years) anded Cost 8703.2450 intage vehicles (vehicles eighty-five years and older) 20 of the No. anded Cost 8703.24 0 ther 250.00 No. 03.31 Of c in e c ci no e cee in 1, 00cc 8703.3110 New motor vehicles 250.00 No. 8703.3120 sed motor vehicles not exceeding 10 years 250.00 No. 8703.3130 sed motor vehicles exceeding 10 years with the exception of 20 of the No. anti ue and vintage vehicles anded Cost 8703.3140 Anti ue vehicles (vehicles between twenty-five and eighty- 20 of the No. four years) anded Cost 8703.3150 intage vehicles (vehicles eighty-five years and older) 20 of the No. anded Cost 8703.31 0 ther 250.00 No. ____________________________________________________________ Page - 14 Page - 14 Customs Management (Amendment) Regulations, 2023 03.32 Of c in e c ci e cee in 1, 00cc no e cee in 2, 00cc 8703.3210 New motor vehicles 250.00 No. 8703.3220 sed motor vehicles not exceeding 10 years 250.00 No. 8703.3230 sed motor vehicles exceeding 10 years with the exception of 20 of the No. anti ue and vintage vehicles anded Cost 8703.3240 Anti ue vehicles (vehicles between twenty-five and eighty- 20 of the No. four years) anded Cost 8703.3250 intage vehicles (vehicles eighty-five years and older) 20 of the No. anded Cost 8703.32 0 ther 250.00 No. 03.33 Of c in e c ci e cee in 2, 00cc 8703.3310 New motor vehicles 250.00 No. 8703.3320 sed motor vehicles not exceeding 10 years 250.00 No. 8703.3330 sed motor vehicles exceeding 10 years with the exception of 20 of the No. anti ue and vintage vehicles anded Cost 8703.3340 Anti ue vehicles (vehicles between twenty-five and eighty- 20 of the No. four years) anded Cost 8703.3350 intage vehicles (vehicles eighty-five years and older) 20 of the No. anded Cost 8703.33 0 ther 250.00 No. 03. 0 O e e ic es, i o s i ni ion in e n co s ion eci oc in is on en ine n e ec ic o o s o o s fo o sion, o e n ose c e of ein c e in o n e e n so ce of e ec ic o e . 8703.4010 New hybrid motor vehicles, with both spark-ignition internal 250.00 No. combustion reciprocating piston engine and electric motors for propulsion of a value exceeding 70,000 8703.4020 New hybrid motor vehicles, with both spark-ignition internal 250.00 No combustion reciprocating piston engine and electric motors for propulsion of value not exceeding 70,000 8703.4030 sed hybrid motor vehicles, with both spark-ignition internal 250.00 No. combustion reciprocating piston engine and electric motors for propulsion of a value exceeding 70,000 not exceeding 10 years 8703.4040 sed hybrid motor vehicles, with both spark-ignition internal 20 of the No. combustion reciprocating piston engine and electric motors anded Cost for propulsion of a value not exceeding 70,000 exceeding 10 years ____________________________________________________________ Page - 15 Page - 15 Customs Management (Amendment) Regulations, 2023 8703.4050 sed hybrid motor vehicles, with both spark-ignition internal 250.00 No. combustion reciprocating piston engine and electric motors for propulsion of a value not exceeding 70,000 not exceeding 10 years 8703.40 0 sed hybrid motor vehicles, with both spark-ignition internal 20 of the No. combustion reciprocating piston engine and electric motors anded Cost for propulsion of a value exceeding 70,000 exceeding 10 years 8703.4070 ther 250.00 No. 03. 0 O e e ic es, i o co ession i ni ion in e n co s ion is on en ine ( iese o se i iese ) n e ec ic o o s o o s fo o sion, o e n ose c e of ein c e in o e e n so ce of e ec ic o e . 8703.5010 New hybrid motor vehicles, with both compression-ignition 250.00 No. internal combustion piston engine (diesel or semi-diesel) and electric motors for propulsion of a value exceeding 70,000 8703.5020 New hybrid with motor vehicles, both compression-ignition 250.00 No. internal combustion piston engine (diesel or semi-diesel) and electric motors for propulsion vehicles of a value not exceeding 70,000 8703.5030 sed hybrid motor vehicles, with both compression-ignition 250.00 No. internal combustion piston engine (diesel or semi-diesel) and electric motors for propulsion of a value exceeding 70,000, not exceeding 10 years 8703.5040 sed hybrid motor vehicles, with both compression-ignition 20 of the No. internal combustion piston engine (diesel or semi-diesel) and anded Cost electric motors for propulsion of a value not exceeding 70,000, exceeding 10 years 8703.5050 sed hybrid motor vehicles, with both compression-ignition 250.00 No. internal combustion piston engine (diesel or semi-diesel) and electric motors for propulsion of a value not exceeding 70,000 not exceeding 10 years 8703.50 0 sed hybrid motor vehicles, with both compression-ignition 20 of the No. internal combustion piston engine (diesel or semi-diesel) and anded Cost electric motors for propulsion of a value exceeding 70,000 exceeding 10 years 8703.5070 ther 250.00 No. 03. 0 O e e ic es, i o s i ni ion in e n co s ion eci oc in is on en ine n e ec ic o o s o o s fo o sion, c e of ein c e in o e e n so ce of e ec ic o e 8703. 010 New hybrid motor vehicles, with both spark-ignition internal 250.00 No. combustion reciprocating piston engine and electric motors for propulsion value exceeding 70,000 8703. 020 New hybrid motor vehicles, with both spark-ignition internal 250.00 No. combustion reciprocating piston engine and electric motors ____________________________________________________________ Page - 1 Page - 16 Customs Management (Amendment) Regulations, 2023 for propulsion of a value not exceeding 70,000 8703. 030 sed hybrid motor vehicles, both spark-ignition internal 250.00 No combustion reciprocating piston engine and electric motors for propulsion of a value exceeding 70,000, not exceeding 10 years 8703. 040 sed hybrid motor vehicles, with both spark-ignition internal 20 of the No. combustion reciprocating piston engine and electric motors anded Cost for propulsion of a value not exceeding 70,000, exceeding 10 years 8703. 050 sed hybrid motor vehicles, with both spark-ignition internal 250.00 No. combustion reciprocating piston engine and electric motors for propulsion of a value not exceeding 70,000 not exceeding 10 years 8703. 0 0 sed hybrid motor vehicles, with both spark-ignition internal 20 of the No. combustion reciprocating piston engine and electric motors anded Cost for propulsion of a value exceeding 70,000 exceeding 10 years 8703. 070 ther 250.00 No. 03. 0 O e e ic es, i o co ession i ni ion in e n co s ion is on en ine ( iese o se i iese ) n e ec ic o o s o o fo o sion, c e of ein c e in o n e e n so ce of e ec ic o e. 8703.7010 New hybrid motor vehicles, with both compression-ignition 250.00 No. internal combustion piston engine (diesel or semi-diesel) and electric motor of a value exceeding 70,000 8703.7020 New hybrid motor vehicles, with both compression-ignition 250.00 No. internal combustion piston engine (diesel or semi-diesel) and electric motor of a value not exceeding 70,000 8703.7030 sed hybrid motor vehicles, with both compression-ignition 250.00 No. internal combustion piston engine (diesel or semi-diesel) and electric motors for propulsion of a value exceeding 70,000 not exceeding 10 years 8703.7040 sed hybrid motor vehicles, with both compression-ignition 20 of the No. internal combustion piston engine (diesel or semi-diesel) and anded Cost electric motors for propulsion of a value not exceeding 70,000 exceeding 10 years 8703.7050 sed hybrid motor vehicles, with both compression-ignition 250.00 No. internal combustion piston engine (diesel or semi-diesel) and electric motors for propulsion of a value not exceeding 70,000 not exceeding 10 years 8703.70 0 sed hybrid motor vehicles, with both compression-ignition 20 of the No. internal combustion piston engine (diesel or semi-diesel) and anded Cost electric motors for propulsion of a value exceeding 70,000 exceeding 10 years Page - 17 ____________________________________________________________ Page - 17 Customs Management (Amendment) Regulations, 2023 8703.7070 ther 250.00 No. 03. 0 O e e ic es, i on e ec ic o o s fo o sion. 8703.8010 New electric motor vehicles of a value exceeding 70,000 250.00 No. 8703.8020 New electric motor vehicles of a value not exceeding 70,000 250.00 No. 8703.8030 sed electric motor vehicles of a value exceeding 70,000 250.00 No. not exceeding 10 years 8703.8040 sed electric motor vehicles of a value not exceeding 20 of the No. 70,000 exceeding 10 years anded Cost 8703.8050 sed electric motor vehicles of a value not exceeding 250.00 No. 70,000 not exceeding 10 years 8703.80 0 sed electric motor vehicles of a value exceeding 70,000 20 of the No. exceeding 10 years anded Cost 8703.9000 ther 250.00 No. .0 Mo o e ic es fo e ns o of oo s. 0 .10 D e s esi ne fo off i se 8704.1010 New dumpers designed for off-highway use 250.00 No. 8704.1020 sed dumpers designed for off-highway use not exceeding 10 250.00 No. years 8704.1030 sed dumpers designed for off-highway use exceeding 10 20 of the No. years anded Cost 8704.1090 ther 250.00 No. O e, i co ession i ni ion in e n co s ion is on en ine ( iese o se i iese ) 0 .21 . . . no e cee in onnes 8704.2110 New vehicles of g.v.w. not exceeding 5 tonnes 250.00 No. 8704.2120 sed vehicles of g.v.w. not exceeding 5 tonnes not exceeding 250.00 No. 10 years 8704.2130 sed vehicles of g.v.w. not exceeding 5 tonnes exceeding 10 20 of the No. years anded Cost 8704.2190 ther 250.00 No. 0 .22 . . . e cee in onnes no e cee in 20 onnes. 8704.2210 New vehicles of g.v.w. exceeding 5 tonnes but not exceeding 250.00 No. 20 tonnes 8704.2220 sed vehicles of g.v.w. exceeding 5 tonnes but not exceeding 250.00 No. 20 tonnes not exceeding 10 years ____________________________________________________________ Page - 18 Page - 18 Customs Management (Amendment) Regulations, 2023 8704.2230 sed vehicles of g.v.w. exceeding 5 tonnes but not exceeding 20 of the No. 20 tonnes exceeding 10 years anded Cost 8704.2290 ther 250.00 No. 0 .23 . . . e cee in 20 onnes 8704.2310 New vehicles of g.v.w. exceeding 20 tonnes 250.00 No. 8704.2320 sed vehicles of g.v.w. exceeding 20 tonnes not exceeding 10 250.00 No. years 8704.2330 sed vehicles of g.v.w. exceeding 20 tonnes exceeding 10 20 of the No. years anded Cost 8704.2390 ther 250.00 No. O e, i on s i ni ion in e n co s ion is on en ine 0 .31 . . . no e cee in onnes 8704.3110 New vehicles of g.v.w. not exceeding 5 tonnes 250.00 No. 8704.3120 sed vehicles of g.v.w. not exceeding 5 tonnes not exceeding 250.00 No. 10 years 8704.3130 sed vehicles of g.v.w. not exceeding 5 tonnes exceeding 10 20 of the No. years anded Cost 8704.3190 ther 250.00 No. 0 .32 . . . e cee in onnes 8704.3210 New vehicles of g.v.w. exceeding 5 tonnes 250.00 No. 8704.3220 sed vehicles of g.v.w. exceeding 5 tonnes not exceeding 10 250.00 No. years 8704.3230 sed vehicles of g.v.w. exceeding 5 tonnes exceeding 10 20 of the No. years anded Cost 8704.3290 ther 250.00 No. ther, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion 0 . 1 ehicles of g.v.w. not exceeding 5 tonnes 8704.4110 New hybrid vehicle of g.v.w. not exceeding 5 tonnes of a 250.00 No. value exceeding 70,000 8704.4120 New hybrid vehicle of g.v.w. not exceeding 5 tonnes of a 250.00 No. value not exceeding 70,000 8704.4130 sed hybrid vehicles of g.v.w. not exceeding 5 tonnes not 250.00 No. exceeding 10 years of a value exceeding 70,000 ____________________________________________________________ Page - 19 Page - 19 Customs Management (Amendment) Regulations, 2023 8704.4140 sed hybrid vehicles of g.v.w. not exceeding 5 tonnes not 250.00 No. exceeding 10 years of a value not exceeding 70,000 8704.4150 sed hybrid vehicle of g.v.w. not exceeding 5 tonnes 20 of the No. exceeding 10 years of a value exceeding 70,000 anded Cost 8704.41 0 sed hybrid vehicle of g.v.w. not exceeding 5 tonnes 20 of the No. exceeding 10 years of a value not exceeding 70,000 anded Cost 0 . 2 ehicles of g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes 8704.4210 New hybrid vehicle of g.v.w. exceeding 5 tonnes but not 250.00 No. exceeding 20 tonnes of a value exceeding 70,000 8704.4220 New hybrid vehicle of g.v.w. exceeding 5 tonnes but not 250.00 No. exceeding 20 tonnes of a value not exceeding 70,000 8704.4230 sed hybrid vehicle of g.v.w. exceeding 5 tonnes but not 250.00 No. exceeding 20 tonnes not exceeding 10 years of a value exceeding 70,000 8704.4240 sed hybrid vehicle of g.v.w. exceeding 5 tonnes but not 250.00 No. exceeding 20 tonnes not exceeding 10 years of a value not exceeding 70,000 8704.4250 sed hybrid vehicle of g.v.w. exceeding 5 tonnes but not 20 of the No. exceeding 20 tonnes exceeding 10 years of a value exceeding anded Cost 70,000 8704.42 0 sed hybrid vehicle of g.v.w. exceeding 5 tonnes but not 20 of the No. exceeding 20 tonnes exceeding 10 years of a value not anded Cost exceeding 70,000 0 . 3 ehicles of g.v.w. exceeding 20 tonnes 8704.4310 New hybrid vehicle of g.v.w. exceeding 20 tonnes of a value 250.00 No. exceeding 70,000 8704.4320 New hybrid vehicle of g.v.w. exceeding 20 tonnes of a value 250.00 No. not exceeding 70,000 8704.4330 sed hybrid vehicle of g.v.w. exceeding 20 tonnes not 250.00 No. exceeding 10 years of a value exceeding 70,000 8704.4340 sed hybrid vehicle of g.v.w. exceeding 20 tonnes not 250.00 No. exceeding 10 years of a value not exceeding 70,000 8704.4350 sed hybrid vehicle of g.v.w. exceeding 20 tonnes exceeding 20 of the No. 10 years of a value exceeding 70,000 anded Cost 8704.43 0 sed hybrid vehicle of g.v.w. exceeding 20 tonnes exceeding 20 of the No. 10 years of a value not exceeding 70,000 anded Cost ther, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion 0 . 1 ehicle of g.v.w. not exceeding 5 tonnes ____________________________________________________________ Page - 20 Page - 20 Customs Management (Amendment) Regulations, 2023 8704.5110 New hybrid vehicles of g.v.w. not exceeding 5 tonnes of a 250.00 No. value exceeding 70,000 8704.5120 New hybrid vehicles of g.v.w. not exceeding 5 tonnes of a 250.00 No. value not exceeding 70,000 8704.5130 sed hybrid vehicles of g.v.w. not exceeding 5 tonnes not 250.00 No. exceeding 10 years of a value exceeding 70,000 8704.5140 sed hybrid vehicles of g.v.w. not exceeding 5 tonnes not 250.00 No. exceeding 10 years of a value not exceeding 70,000 8704.5150 sed hybrid vehicle of g.v.w. not exceeding 5 tonnes of a 20 of the No. value exceeding 10 years of a value exceeding 70,000 anded Cost 8704.51 0 sed hybrid vehicle of g.v.w. not exceeding 5 tonnes of a 20 of the No. exceeding 10 years of a value not exceeding 70,000 anded Cost 0 . 2 ehicle of g.v.w. exceeding 5 tonnes . 8704.5210 New hybrid vehicles of g.v.w. exceeding 5 tonnes of a value 250.00 No. exceeding 70,000 8704.5220 New hybrid vehicles of g.v.w. exceeding 5 tonnes of a value 250.00 No. not exceeding 70,000 8704.5230 sed hybrid vehicles of g.v.w. exceeding 5 tonnes not 250.00 No. exceeding 10 years of a value exceeding 70,000 8704.5240 sed hybrid vehicles of g.v.w. exceeding 5 tonnes not 250.00 No. exceeding 10 years of a value not exceeding 70,000 8704.5250 sed hybrid vehicles of g.v.w. exceeding 5 tonnes exceeding 20 of the No. 10 years of a value exceeding 70,000 anded Cost 8704.52 0 sed hybrid vehicles of g.v.w. exceeding 5 tonnes exceeding 20 of the No. 10 years of a value not exceeding 70,000 anded Cost 0 . 0 ther with only electric motor for propulsion 8704. 010 New vehicles with only electric motor for propulsion of a 250.00 No. value exceeding 70,000 8704. 020 New vehicles with only electric motor for propulsion of a 250.00 No. value not exceeding 70,000 8704. 030 sed vehicles with only electric motor for propulsion not 250.00 No. exceeding 10 years of a value exceeding 70,000 8704. 040 sed vehicles with only electric motor for propulsion not 250.00 No. exceeding 10 years of a value not exceeding 70,000 8704. 050 sed vehicles with only electric motor for propulsion 20 of the No. exceeding 10 years of a value exceeding 70,000 anded Cost 8704. 0 0 sed vehicles with only electric motor for propulsion 20 of the No. exceeding 10 years of a value not exceeding 70,000 anded Cost ____________________________________________________________ Page - 21 Page - 21 Customs Management (Amendment) Regulations, 2023 8704.9000 ther 250.00 No. .0 S eci ose oo e ic es, o e n ose inci esi ne fo e ns o of e sons o oo s (fo e e, e o n o ies, c ne o ies, fi e fi in e ic es, conc e e i e o ies, o s ee e o ies, s in o ies, o ie o s o s, o ie io o ic ni s). 8705.1000 Crane-lorries 500.00 No. 8705.2000 Mobile drilling derricks ire fighting vehicles 500.00 No. 8705.3000 ire fighting vehicles 300.00 No. 8705.4000 Concrete-mixer lorries 500.00 No. 8705.9000 ther vehicles 500.00 No. .0 o s c s, se f o e e , no fi e i if in o n in e i en , of e e se in f c o ies, e o ses, oc e s o i o s fo s o is nce ns o of oo s c o s of e e se on i s ion fo s s of e fo e oin e ic es. 8709.1100 ork trucks, self-propelled - Electrical 300.00 No. 8709.1900 ther work trucks 25.00 No. .10 T n s n o e o e fi in e ic es, o o ise , e e o no fi e i e ons, n s of s c e ic es. 8710.0000 Tanks and other armoured fighting vehicles, motori ed, whether or not fitted with weapons, and parts of such vehicles 500.00 No. .11 Mo o c c es (inc in o e s) n c c es fi e i n ii oo, i o i o si e c s si e c s. 11.10 ith internal combustion piston engine of a cylinder capacity not exceeding 50cc 8711.1010 Not exceeding 10 years 50.00 No. 8711.1020 Exceeding 10 years 20 of the No. anded Cost 11.20 ith internal combustion piston engine of a cylinder capacity exceeding 50cc but not exceeding 250cc 8711.2010 Not exceeding 125cc, not exceeding 10 years 50.00 No. 8711.2020 Not exceeding 125cc, exceeding 10 years 20 of the No. anded Cost 11.30 ith internal combustion piston engine of a cylinder capacity exceeding 250cc but not exceeding 500cc 8711.3010 Not exceeding 10 years 50.00 No. 8711.3020 Exceeding 10 years 20 of the No. anded Cost ____________________________________________________________ Page - 22 Page - 22 Customs Management (Amendment) Regulations, 2023 11. 0 ith internal combustion piston engine of a cylinder capacity exceeding 500cc but not exceeding 800cc 8711.4010 Not exceeding 10 years 50.00 No 8711.4020 Exceeding 10 years 20 of the No. anded Cost 11. 0 ith internal combustion piston engine of a cylinder capacity exceeding 800cc 8711.5010 Not exceeding 10 years 50.00 No. 8711.5020 Exceeding 10 years 20 of the No. anded Cost 8711. 010 Electric motorcycle not exceeding 10 years 50.00 No. 8711. 020 Electric motorcycle exceeding 10 years 20 of the No. anded Cost 8711.9010 Not exceeding 10 years 50.00 No. 8711.9020 Exceeding 10 years 20 of the No. anded Cost 8711.9030 Electric Bicycles 25.00 No. 8711.9090 ther motorcycles 50.00 No. .1 T ie s n se i ie s o e e ic es, no ec nic o e e s e eof. 871 .1000 Trailers and semi-trailers of the caravan type, for housing or 500.00 No. camping 871 .2000 Self-loading or self-unloading trailers and semi-trailers for 500.00 No. agricultural purposes 871 .3100 Tanker trailers and tanker semi-trailer 500.00 No. 871 .3900 ther Trailers 25.00 No. 871 .4000 ther trailers and semi-trailers 25.00 No. .03 c s n o e esse s fo e s e o s o s o in o s n c noes. Sailboats, other then inflatable, with or without, auxillary motor 8903.1100 itted or designed to be fitted with a motor, unladen (net) 250.00 No. weight (excluding the motor) not exceeding 100kg 8903.1200 Not designed for use with a motor and unladen (net) weight 250.00 No. not exceeding 100kg 8903.1900 ther 250.00 No. 8903.2100 f a length not exceeding 7.5m (24. feet) 500.00 No. 8903.2200 f a length exceeding 7.5m but not exceeding 24m (78.7 feet) 500.00 No. ____________________________________________________________ Page - 23 Page - 23 Customs Management (Amendment) Regulations, 2023 8903.2300 f a length exceeding 24m 500.00 No. Motorboats, other than inflatable, not including outboard motorboats 8903.3110 Jet ski with inboard motors 250.00 No. 8903.3190 ther 250.00 No. 8903.3200 f a length exceeding 7.5m but not exceeding 24m 500.00 No. 8903.3300 f a length exceeding 24m 500.00 No. 8903.9310 Jet ski with outboard motors 250.00 No. 8903.9320 ther 250.00 No. 8903.9900 ther 500.00 No. .0 T s n s e c f. 8904.0010 f 150 gross tons or more (Tugboat) 500.00 No. 8904.0090 f 150 gross tons or less (Tugboat) 500.00 No. ”.

9. Amendment of the hird chedule to the principal Regulations. The Third Schedule to the principal Regulations is amended, in the second column headed “ EES S RC AR E”, by the deletion of the figure and word “1 cent” and the substitution therefor of the figure and word “2 cents”. M e is Made this 1st day ofof July, 2023. , 2023. Signed PHILIP EDWARD DAVIS Minister MINISTER Responsible RES ONSI LEfor Finance OR INANCE ____________________________________________________________ Page - 24 Page - 24