Commonwealth Consolidated Acts

CUSTOMS TARIFF ACT 1995 - SECT 22

                   Despite section 15, if:

                     (a)  goods were imported into Australia, and first entered for home consumption, before 1 July 1996; and

                     (b)  the goods are again entered for home consumption on or after that day so that duties of Customs are imposed on the goods under section 15; and

                     (c)  because of section 132 of the Customs Act 1901 , the rate of duty in respect of the goods is the rate in force when the goods were first entered for home consumption;

the duty in respect of the goods is the duty that would have been payable in respect of the goods if this Act had not been enacted.