Customs Tariff (Amendment of Schedules) Order, 2025 (SL 36 of 2025)

Customs Tariff Act (2023 Revision) CUSTOMS TARIFF (AMENDMENT OF SCHEDULES) ORDER, 2025

PUBLISHING DETAILS

Paragraph 1

Customs Tariff Act (2023 Revision) CUSTOMS TARIFF (AMENDMENT OF SCHEDULES) ORDER, 2025 In exercise of the powers conferred by section 7 of the Customs Tariff Act (2023 Revision), the Cabinet makes the following Order — Citation and commencement (1) This Order may be cited as the Customs Tariff (Amendment of Schedules) Order, 2025. (2) This Order comes into force on 1st October, 2025. Amendment of Schedule 1 to the Customs Tariff Act (2023 Revision) - import duties - index of Sections and Chapters The Customs Tariff Act (2023 Revision) is amended in Schedule 1, in Chapter 87, as follows — (a) by deleting tariff codes 8703.40.50, 8703.40.60, 8703.40.70 and 8703.40.80 and their particulars and substituting the following tariff codes “ 8703.40.50 NO. 15.0%

8703.40.55 with both NO. 17.0%

8703.40.60 NO. 30.0%

8703.40.65 with both NO. 34.0%

8703.40.70 NO. 34.0%

8703.40.80 with both electric power (valued $100,000 and above) NO. 40.0%”;

(b) by deleting tariff codes 8703.50.50, 8703.50.60, 8703.50.70 and 8703.50.80 and their particulars and substituting the following tariff codes “ 8703.50.50 Hybrid motor vehicles for personal use with both source of electric power (valued $61,000 to $79,999) NO. 15.0%

8703.50.55 Hybrid motor vehicles for commercial use source of electric power (valued $61,000 to $79,999) NO. 17.0%

8703.50.60 Hybrid motor vehicles for personal use with both source of electric power (valued $80,000 to $99,999) NO. 30.0%

8703.50.65 Hybrid motor vehicles for commercial use source of electric power (valued $80,000 to $99,999) NO. 34.0%

8703.50.70 Hybrid motor vehicles for personal use with both source of electric power (valued $100,000 NO. 34.0%

and above)

8703.50.80 Hybrid motor vehicles for commercial use source of electric power (valued $100,000 and above) NO. 40.0%”;

by deleting tariff codes 8703.60.50, 8703.60.60, 8703.60.70 and 8703.60.80 and their particulars and substituting the following tariff codes “ 8703.60.50 Hybrid motor vehicles for personal use with both NO. 15.0%

8703.60.55 Hybrid motor vehicles for commercial use with both NO. 17.0%

8703.60.60 Hybrid motor vehicles for personal use with both NO. 30.0%

8703.60.65 Hybrid motor vehicles for commercial use with both NO. 34.0%

8703.60.70 Hybrid motor vehicles for personal use with both electric power (valued $100,000 and above) NO. 34.0%

8703.60.80 Hybrid motor vehicles for commercial use with both electric power (valued $100,000 and above) NO. 40.0%”;

(d) by deleting tariff codes 8703.70.50, 8703.70.60, 8703.70.70 and 8703.70.80 and their particulars and substituting the following tariff codes “ 8703.70.50 Hybrid motor vehicles for personal use with both NO. 15.0%

8703.70.55 Hybrid motor vehicles for commercial use NO. 17.0%

8703.70.60 Hybrid motor vehicles for personal use with both NO. 30.0%

8703.70.65 Hybrid motor vehicles for commercial use NO. 34.0%

8703.70.70 Hybrid motor vehicles for personal use with both NO. 34.0%

8703.70.80 Hybrid motor vehicles for commercial use NO. 40.0%”; and (e) by deleting tariff codes 8703.80.50, 8703.80.60, 8703.80.70 and 8703.80.80 and their particulars substituting the following tariff codes and their particulars —

“ 8703.80.50 (valued $61,000 to $79,999) NO. 10.0%

8703.80.55 (valued $61,000 to $79,999) NO. 15.0%

8703.80.60 (valued $80,000 to $99,999) NO. 20.0%

8703.80.65 (valued $80,000 to $99,999) NO. 30.0%

8703.80.70 (valued $100,000 and above) NO. 30.0%

8703.80.80 (valued $100,000 and above) NO. 34.0%”.

Paragraph 3

Amendment of Schedule 5 to the Customs Tariff Act (2023 Revision) - imported goods - environmental tax and inspection fee (1) The Customs Tariff Act (2023 Revision) is amended in Schedule 5 by repealing Part 1 and substituting the following Part — “Part 1 Imported Goods in respect of which environmental tax is chargeable Imported Goods Environmental Tax Any motor vehicle (whether electric, hybrid or otherwise) valued at $79,999 or less for cost, insurance and freight (other than goods under headings 84.29 and 84.30, mowers for lawns, parks or sports-grounds under heading 8433.11.00, 8433.19.00 and 8433.20.00, golf cars, go-carts, all-terrain vehicles (ATVs) and similar off-road vehicles under heading 87.03, and motor cycles under heading 87.11) $1,000.00

Any motor vehicle (whether electric, hybrid or otherwise) valued at $80,000 or more for cost, insurance and freight (other than goods under headings 84.29 and 84.30, mowers for lawns, parks or sports-grounds under heading 8433.11.00, 8433.19.00 and 8433.20.00, golf cars, go-carts, all-terrain vehicles (ATVs) and similar off-road vehicles under heading 87.03, and motor cycles under heading 87.11) $2,000.00”. (2) Subparagraph (1) does not apply in respect of goods for which an importer provides documentary evidence that arrangements had been made for importation of the goods before the date of the commencement of this amending Order.

Made in Cabinet the 10th day of September, 2025.

Kim Bullings Clerk of the Cabinet