Section 25, Tariff Act 1978 is amended by deleting tbe rate indicat€d under

The Tax and Duty Exemptions Act 2023 is amended byinserting the following new section immediately after section 22 plarl, machinery and equipment for manufacturing biodeE .dablc plastic bag altematives "22A. Any person importing plant' macHnery or equipment for the manufacn[ing of paper bags, cottoo bags, compostable bags: or any biodegradable plastic bag ahematives for his manufacturing business purpose and not resale, shall be entitled to impon them dutyfiee for a period of five years effective from tie date of lus import regisralion". AmcndInent i,iit-iiiii'is 26. Seclion 35 ofthe Tax and Dutv Exemptions Act 2023 is of Acr No 25 amended in subseclion 4 by repealing and rcplacing that subsection oJ 2023'. with the following new subsection '(4) A provision in any legislation other than the- (a) ilem (w) of Part Il of the Schedule to the Customs TariffAd 1978, {b) Tadff itemNo.22.09 of t e First Schedule of the ExciseAct 1982, (c) Goods and Services Tax Act 2009' Section 49 ofthe Finance Act20l3, providing for a grant of an exemption is hereby repealed. (d) The Fiaance Act, 2021 ENo. I GFNERAL PROIISIONS 2?, (l) Subject to subsectioD (2) there shall be a fixed s€t number ofdemurrage free days for importers ard exporters afler rviich shipping lines shalt apply charges such as, but not limited to, demurage and detentioit charges per container per calendar days, excluding weekend and public holidays. (2) The number ofdemurage free" days referred to under ssubsection (l) shall apply in the case of- {a) importers, ten (10) official working days (calendar days, excluding weckends and holidays; and (b) in the case ofexporters, ten ( l0) oflicial working days (calendar days, excludiDg weekends and holidaYs) (3) For the purpose ofthis section, demurr€e caused by delays on the part of carriers shall not be counted as pan of the allowable demurrage free days referred in subsection ( I ).