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CUSTOMS TARIFF ACT 1982 No. 113 of 1982 - SECT 18
Imposition of duties
18. (1) Subject to this Act, duties of Customs are imposed, in accordance with
this Part, on goods imported into Australia, whether before, on or after the
commencing date.
(2) Sub-section (1) does not apply to goods imported into Australia before the
commencing date unless they are entered, or again entered, for home
consumption on or after the commencing date.
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