Commonwealth Consolidated Acts

CUSTOMS TARIFF ACT 1995 - SECT 14

             (1)  Subject to subsection (2):

                     (a)  a rate of duty set out in a rate column applies in relation to New Zealand if "NZ" is specified in relation to the rate; and

                     (b)  a rate of duty so set out applies in relation to Papua New Guinea if "PG" is specified in relation to the rate; and

                     (c)  a rate of duty so set out applies in relation to every Forum Island Country specified in Part 1 of Schedule 1 if "FI" is specified in relation to the rate; and

                     (d)  a rate of duty so set out applies in relation to every Least Developed Country specified in Part 2 of Schedule 1 if "LDC" is specified in relation to the rate; and

                     (e)  a rate of duty so set out applies in relation to every Developing Country specified in Part 3 of Schedule 1 if "DC" is specified in relation to the rate; and

                      (f)  a rate of duty so set out applies in relation to every Developing Country specified in Part 4 of Schedule 1 (other than a Developing Country or place specified in paragraph (g)) if "DCS" is specified in relation to the rate; and

                     (g)  a rate of duty so set out applies in relation to a Developing Country or place specified in Part 5 of Schedule 1 if "DCT" is specified in relation to the rate; and

                     (h)  a rate of duty so set out applies in relation to a particular Forum Island Country, Least Developed Country or Developing Country if its name, or the abbreviation for it, is specified in relation to the rate; and

                      (i)  a rate of duty so set out applies in relation to Canada if "CA" is specified in relation to the rate; and

                      (j)  a rate of duty so set out applies in relation to Singapore if "SG" is specified in relation to the rate; and

                     (k)  a rate of duty set out in a rate column in Schedule 4 applies in relation to the United States of America if "US" is specified in relation to the rate.

             (2)  A rate of duty set out in a rate column in relation to which "FI", "LDC", "DC", "DCS" or "DCT" is specified does not apply in relation to a Forum Island Country, a Least Developed Country or a Developing Country if that country or the abbreviation for it appears in a rate column followed by a rate of duty.