The Customs and Excise (Amendment) Bill, 2019

Parliamentary Period: 
Fourth Session of the Twelfth Assembly

The object of this Bill is to amend the Customs and Excise Act
so as to—
(a) reduce the number of licences for manufacturers of non alcoholic
(b) provide for the designation of an authorised economic
(c) introduce customs duty on capital equipment andmachinery
from 0% to 10%;
(d) increase customs duty on capital equipment andmachinery
from 5% to 10%;
(e) remove the customs duty on liquefied petroleum gas;
(f) introduce surtax on flexible intermediate bulk containers;
(g) introduce excise duty on specified motor vehicles;
(h) increase the carbon emission surtax on motor vehicles
imported into or transiting through the Republic; and
(i) provide for matters connected with, or incidental to, the

Bill Stage: 
First Reading
Second Reading
Committee Stage
Third Reading