The Object of this Bill is to amend the Customs and Excise Act so as to -

(a) align the First Schedule to the 2017 harmonised coding system;

(b) revise the rates of carbon emission surtax and impose a five  percent surtax on selected goods;

(c) increase customs duty on semi - processed oil;

(d) provide for advance rulinkg on origin of goods;

(e) revise the rates of customs and excise duty payable on certain goods; and

(f) provide for matters connected with, or incidental to, the foregoing.