On 1 January 2020, an approximate total of 23 legislative instruments (primarily consisting of amending legislations) affecting various aspects of trade and customs entered into force. An overview of the key changes is set out below:

  • Amendments to primary legislations – Amendments spanning across approximately 172 pages in aggregate were effected to four primary legislations. This includes the Customs Act 1967 (Customs Act), the Free Zones Act 1990 (Free Zones Act), the Excise Act 1976 (Excise Act) and the Sales Tax Act 2018 (Sales Tax Act).

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