Commonwealth Numbered Acts

CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 14

14. (1) Where the word "Free" is set out in section 22, 23 or 25 or in a
rate column, that word shall, unless the contrary intention appears, be deemed
to be a rate of duty.

(2) Any words, or words and figures, set out in a rate column, being words, or
words and figures, that enable the duty to be ascertained in respect of goods
(whether by reference to a rate or rates of duty or otherwise) shall, unless
the contrary intention appears, be deemed to be a rate of duty.