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We understand that there is little or no symbiosis in the duty structures of luxury goods and those attracting environmental levies on the one hand, and the rebating of Customs duties for goods relating to disaster relief programs on the other.

It did strike me as somewhat co-incidental though, the fact that environmental levies on certain goods were increased on 26 March 2020, and a week later on 3 April 2020 a duty rebate program for goods relating to the COVID-19 pandemic was launched. This includes a VAT exemption for listed goods.

My observation of increasing the rates for goods on the one hand, and rebating other goods on the other may be somewhat facetious; in that our money is going in circles!

Never-the-less we welcome the much required relief in Customs duties for essential goods relating to the COVID-19 pandemic. Even more so, we welcome the export protection program also implemented on 3 April 2020 to limit the exportation of essential goods.

The Government truly is thinking ahead and if I may say, they are acting fast.

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