Customs and Excise (Tariff) (Amendment) Notice, 2025 (No. 10)
Duty on goods under commodity codes 4418.21.00 and 4418.29.00 quadruples from 10% to 40%, and disposable plastic carrier bags get their own tariff code at an unchanged 15%.
Two changes to the First Schedule of the Customs and Excise (Tariff) Notice, 2022.
The one that costs money is under heading 44.18. Commodity code 4418.21.00, described in the schedule as "Of tropical wood", and 4418.29.00, described as "Other", both move from 10% to 40% duty — on both the General and MFN rates. That is a fourfold increase, and importers of those goods should re-check landed costs before their next entry.
The second change is structural rather than financial. Under heading 39.23, the single code 3923.29.00 ("Of other plastics") is split into 3923.29.10 for disposable plastic carrier bags and 3923.29.90 for everything else. Both keep the existing 15% General and MFN rate, so nothing changes at the border today — but giving carrier bags their own code is what makes them separately countable and separately taxable later.
One limit worth knowing: the notice prints only the subheading descriptions, not the description of heading 44.18 itself, so this text alone does not spell out the full class of goods whose duty has risen. Anyone affected should read the codes against the Tariff Notice.
No commencement date is stated; the notice was gazetted in an Extraordinary Gazette dated 19 March 2025.
What changed
- Duty on commodity code 4418.21.00 ("Of tropical wood") rises from 10% to 40%, General and MFN.
- Duty on commodity code 4418.29.00 ("Other") rises from 10% to 40%, General and MFN.
- Code 3923.29.00 is split into 3923.29.10 for disposable plastic carrier bags and 3923.29.90 for other plastics.
- Both new plastics codes keep the existing 15% General and MFN rate, so the split changes classification rather than cost.
- The notice does not print the heading-level description for 44.18, so the affected goods must be identified from the Tariff Notice itself.
Who this affects
- importers of goods under commodity codes 4418.21.00 and 4418.29.00
- importers and distributors of disposable plastic carrier bags
- clearing agents
- furniture, joinery and construction suppliers importing wood products
Plain-language summary — not legal advice. Always read the full instrument.