Commonwealth Consolidated Acts

CUSTOMS TARIFF ACT 1995 - SECT 8

             (1)  Subject to subsection (2), an item in Schedule 4 applies to goods if the goods are described in the second column of that item.

             (2)  If goods are described in the second column of 2 or more items in Schedule 4, the item in that Schedule that applies to the goods is:

                     (a)  the item under which the least amount of duty would be payable in respect of the goods; or

                     (b)  if there are 2 or more such items, the last occurring such item.

             (3)  For the purposes of Schedule 4:

                     (a)  a reference to a Tariff Concession Order includes a reference:

                              (i)  to a commercial tariff concession order made under Part XVA of the Customs Act 1901 as in force immediately before the commencement of the Customs Legislation (Tariff Concessions and Anti‑Dumping) Amendment Act 1992 ; and

                             (ii)  to a commercial tariff concession order made under that Part as continued in force by section 20 of the Customs Legislation (Tariff Concessions and Anti‑Dumping) Amendment Act 1992 ; and

                     (b)  a reference to section 269Q of the Customs Act 1901 includes a reference:

                              (i)  to subsection 269C(1A) of the Customs Act 1901 as in force immediately before the commencement of the Customs Legislation (Tariff Concessions and Anti‑Dumping) Amendment Act 1992 ; and

                             (ii)  to that subsection as continued in force by section 20 of the Customs Legislation (Tariff Concessions and Anti‑Dumping) Amendment Act 1992 .