Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Subject to sections 17, 18, 20 and 22, the duty in respect of goods must be worked out as follows:
(a) if the goods:
(i) are not the produce or manufacture of a Preference Country; and
(ii) are not US originating goods; and
(iii) are not Thai originating goods; and
(iv) are not New Zealand originating goods;
by reference to the general rate set out in the third column of the tariff classification under which the goods are classified;
(b) if the goods are New Zealand originating goods:
(i) if a rate of duty that applies in relation to New Zealand is set out in the third column of the tariff classification under which the goods are classified--by reference to that rate of duty; or
(ii) otherwise--Free;
(c) if the goods are the produce or manufacture of Papua New Guinea:
(i) if a rate of duty that applies in relation to Papua New Guinea is set out in the third column of the tariff classification under which the goods are classified--by reference to that rate of duty; or
(ii) otherwise--Free;
(d) if the goods are the produce or manufacture of Canada:
(i) if a rate of duty that applies in relation to Canada is set out in the third column of the tariff classification under which the goods are classified--by reference to that rate of duty; or
(ii) otherwise--by reference to the general rate of duty set out in the third column of that tariff classification;
(e) if the goods are the produce or manufacture of a Forum Island Country:
(i) if a rate of duty that applies in relation to Forum Island Countries is set out in the third column of the tariff classification under which the goods are classified--by reference to that rate of duty; or
(ii) otherwise--Free;
(f) if the goods are the produce or manufacture of a Developing Country or place specified in Part 5 of Schedule 1:
(i) subject to subparagraphs (ii) and (iii)--by reference to the general rate of duty set out in the third column of the tariff classification under which the goods are classified; or
(ii) subject to subparagraph (iii), if a rate of duty that applies in relation to Developing Countries specified in Part 4 of Schedule 1 is set out in the third column of that tariff classification--by reference to that rate of duty; or
(iii) if a rate of duty that applies in relation to a Developing Country or place specified in Part 5 of Schedule 1 is set out in the third column of that tariff classification--by reference to that rate of duty;
(g) if the goods are the produce or manufacture of a Developing Country specified in Part 4 of Schedule 1 (other than Hong Kong, Republic of Korea, Singapore or Taiwan Province):
(i) if a rate of duty that applies in relation to those Developing Countries is set out in the third column of the tariff classification under which the goods are classified--by reference to that rate of duty; or
(ii) otherwise--by reference to the general rate of duty set out in the third column of that tariff classification;
Note: See also subsection (3).
(h) if the goods are the produce or manufacture of a Developing Country specified in Part 3 of Schedule 1:
(i) if a rate of duty that applies in relation to those Developing Countries is set out in the third column of the tariff classification under which the goods are classified--by reference to that rate of duty; or
(ii) otherwise--Free;
(i) if, under section 153H or 153NA of the Customs Act 1901 , the goods are the produce or manufacture of a Least Developed Country:
(i) if a rate of duty that applies in relation to Least Developed Countries is set out in the third column of the tariff classification under which the goods are classified--by reference to that rate of duty; or
(ii) otherwise--Free;
(j) if the goods are the produce or manufacture of Singapore under Division 1B of Part VIII of the Customs Act 1901 :
(i) if a rate of duty that applies in relation to Singapore is set out in the third column of the tariff classification under which the goods are classified--by reference to that rate of duty; or
(ii) otherwise--Free;
(k) if the goods are US originating goods:
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 5--by reference to the rate of duty set out in column 3 of that item; or
(ii) otherwise--Free;
Note: See also subsection (2).
(l) subject to section 16A, if the goods are Thai originating goods:
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 6--by reference to the rate of duty set out in column 3 of that item; or
(ii) otherwise--Free.
US originating goods
(2) If column 2 of an item in the table in Schedule 5 includes "(prescribed goods only)", subparagraph (1)(k)(i) does not apply to the goods unless the goods are also prescribed for the purposes of that item.
Note: If column 2 of an item in the table in Schedule 5 includes "(prescribed goods only)" and the goods are not prescribed for the purposes of that item, the rate of duty in respect of the goods is Free.
Goods from Thailand
(3) Subject to section 16A, if the goods:
(a) are the produce or manufacture of Thailand under Division 1A of Part VIII of the Customs Act 1901 ; and
(b) are Thai originating goods under Division 1D of that Part;
the duty in respect of the goods must be worked out under paragraph (1)(l) (and not under paragraph (1)(g)).
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