Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Subject to sections 20 and 22, if an item in Schedule 4 prima facie applies to goods, that item only applies to those goods if the duty payable in respect of those goods under that item is less than the duty that, apart from this section, would be payable:
(a) under the tariff classification in Schedule 3 that applies to the goods; or
(b) under an item in the table in Schedule 5 that applies to the goods; or
(c) under an item in the table in Schedule 6 that applies to the goods.
(2) For the purposes of subsection (1), the amount of duty payable in respect of goods under an item in Schedule 4 is an amount of duty 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 that item;
(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 that item--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 that item--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 that item--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 item;
(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 that item--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 that item; 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 item--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 is set out in the third column of that item--by reference to that rate of duty;
(g) if the goods are the produce or manufacture of a Developing Country or Place 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 that item--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 item;
Note: See also subsections (3) and (4).
(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 that item--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 that item--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 that item--by reference to that rate of duty; or
(ii) otherwise--Free;
(k) if the goods are US originating goods:
(i) if a rate of duty that applies in relation to the United States of America is set out in the third column of that item--by reference to that rate of duty; or
(ii) otherwise--Free;
(l) if the goods are Thai originating goods:
(i) if a rate of duty that applies in relation to Thailand is set out in the third column of that item--by reference to that rate of duty; or
(ii) otherwise--Free.
Goods from Thailand
(3) 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 amount of duty payable in respect of the goods under the item in Schedule 4 must be worked out under paragraph (2)(l) (and not under paragraph (2)(g)).
(4) If:
(a) the goods are the produce or manufacture of Thailand under Division 1A of Part VIII of the Customs Act 1901 ; and
(b) the amount of duty payable in respect of the goods under the item in Schedule 4 must be worked out under paragraph (2)(g); and
(c) "DCS" and "TH" are specified in relation to a rate of duty set out in the third column of that item;
then, despite subsection 14(2), the amount of duty payable in respect of the goods under that item must be worked out by reference to that rate of duty.