CUSTOMS TARIFF ACT 1995 - SECT 12 Classes of countries and places in relation to which special rates apply

Commonwealth Consolidated Acts

Classes of countries and places in relation to which special rates apply

For the purposes of this Act:

(a) a country specified in column 1 of Part 1 of Schedule 1 is a Forum Island Country; and

(b) a country specified in column 1 of the table in Division 1 of Part 2 of Schedule 1 is a Least Developed Country; and

(c) a country or place specified in column 1 of the table in Division 2 of Part 2 of Schedule 1 is to be treated as a Least Developed Country; and

(d) a country specified in column 1 of the table in Division 1 of Part 3, 4 or 5 of Schedule 1 is a Developing Country; and

(e) a place specified in column 1 of the table in Division 2 of Part 3, 4 or 5 of Schedule 1 is to be treated as a Developing Country.