Commonwealth Numbered Acts

CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 11

11. (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 the item under which
the least amount of duty would be payable in respect of the goods or, if there
are 2 or more such items, the last occurring such item.

(3) For the purposes of Schedule 4:

   (a)  goods shall be taken to serve similar functions to other goods if, and
        only if, they would serve similar functions to the other goods for the
        purposes of Part XVA of the Customs Act 1901;

   (b)  goods shall not be taken to have been produced in Australia unless,
        for the purposes of that Part, they would be taken to have been
        produced in Australia; and

   (c)  a person shall be taken to be capable of producing goods in the normal
        course of business if, and only if, the person would, for the purposes
        of that Part, be taken to be so capable.