Section 2, The Finance Act, 2018.

The Customs Tariff Act 1978, is amended in section 1 byinserting the following new definition immediately after the word "Minister" "packaging materials" mean all products made of any material of any nature to be used for the containment, protection, handling, delivery and preservation of goods from the producer to the user or consumer and include- (a) 'primary' or 'sales' packaging which is packaging which forms a sales unit for the user or final consumer, such as, a box containing soap powder; (b) 'secondary' or 'grouped' packaging which contains a number of sales units, such as a cardboard outer containing a number of boxes of soap powder; (c) 'tertiary' or 'transport' packaging which is packaging that is used to group secondary packaging together to aid handling and transportation and prevents damage to the products; (d) wood packaging and packaging made from other materials such as hessian, jute,cork and ceramics; (e) bottle and crate packaging and packaging from other materials such as glass bottle, rubber bottle, cans and crates.