When you deal with Tariff Book (the Schedules to the Customs and Excise Act) you are bound to hear someone at some time, or with some regularity, saying that it contains anomalies.
With this in mind we have decided to compile a list of “Tariff Anomalies”. We would be most grateful if you could assist with your contributions. In preparing the list, which we will share, we would be most willing to acknowledge your contribution by reflecting your name and your company name, or if you want to be anonymous we would respect that.
We would appreciate your contribution, no matter how insignificant you may consider it to be.
It could be any of the following: (i) the tariff subheadings for the primary and secondary being free of duty (0%), yet the tariff subheading of the final product could be liable for customs duty; (ii) the tariff subheading of a product is free of duty (0%), yet a manufacturing rebate (Schedule No.3 to the Act) exists; (iii) the heading of a Tariff Chapter, Section or Sub-Section, could be incomplete.
In compiling our list, we are relying on your expertise and support.