THE CUSTOMS AND EXCISE (AMENDMENT) BILL, N.A.B 2023

Parliamentary Period: 
First Session of the Thirteenth Assembly

The object of this Bill is to amend the Customs and Excise Act
so as to—
(a) revise the rates of customs and excise duty payable on
certain goods;
(b) revise the list of goods to be subject to surtax at
importation;
(c) increase excise duty on non alcoholic beverages and
cigarettes;
(d) introduce excise duty on coke and semi-coke of coal, of
lignite or of peat, whether or not agglomerated, retort
carbon;
(e) revise the basis of excise duty valuation for spirits, liqueurs,
and other spirituous beverages;
(f)reduce customs duty on hybrid and electric motor vehicles
and cycles;
(g) remove customs duty on rolling stock and locomotives;
and
(h) provide for matters connected with, or incidental to the
foregoing.

Bill Stage: 
Presentation
First Reading
Second Reading
Committee Stage
Third Reading