A new standard duty rate of 25 percent will take effect on April 1 for non-business goods.But a statement released by Government on Friday added that “special” rates of duty, including zero-rates; higher rates (33.5 percent, 75 percent and 150 percent); and specific rates (for example for litres of alcohol), will remain unchanged.The standard 25 percent duty rate and the special rates will be paid for goods imported by personal taxpayers, while the duty rates specified in the First Schedule to the 2012 Customs Tariff will be paid for business goods.Businesses will be able to apply for generally lower duty rates in the Customs Tariff by specifying customs procedure code (CPC) 4000, which applies to goods eligible for business end-use relief on their Bermuda Customs declaration.For the purposes of CPC 4000, “business” means:n A business carried on for profit (i.e. the supply of goods or services for valuable consideration);n A public authority in the performance of its functions (eg Government of Bermuda, Government boards or commissions, quangos, municipalities etc); orn A registered charity in the performance of its functions.* See the pdf document attached to the bottom of the online version of this story for more details, or click on the “Public Notices” button under “QUICK LINKS” on the Customs website, www.customs.gov.bm. Any questions on the standard rate, special rates or business end-use relief may be sent to customs[AT]gov.bm.