Gazetted 13-12-2023
IT is hereby notified that the Minister of Finance, Economic Development and Investment Promotion has, in terms of section 225, as read with section 235 of the Customs and Excise Act [Chapter 23:02], made the following notice:—
1. This notice may be cited as the Customs and Excise (Surcharge) Notice, 2023.
2.This notice shall be effective from 1st January, 2024.
3. A surcharge specified in the Schedule to this notice shall apply on motor vehicles with Free On-Board values specified therein.
4. The surcharge shall not apply to motor vehicles of a commercial nature and importations by Government.