CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 16
Rates of duty-phasing rates
CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 16
Rates of duty-phasing rates
16. (1) For the purposes of this section, a rate of duty set out in:
(a) the third column of a tariff classification under which goods are
classified;
(b) the third column of an item in Schedule 4 that applies to goods; or
(c) the third column of a subitem in Schedule 5 that applies to goods; has
effect from a specified date if that date preceded by the word "From" is
specified in:
(d) the second column of that tariff classification;
(e) the second column of that item in Schedule 4; or
(f) the second column of that subitem in Schedule 5; as the case may be,
in relation to the rate.
(2) For the purposes of this Act, where a rate of duty set out in:
(a) the third column of a tariff classification under which goods are
classified;
(b) the third column of an item in Schedule 4 that applies to goods; or
(c) the third column of a subitem in Schedule 5 that applies to goods; has
effect from a specified date, that rate shall only be taken to be so
set out, and any rate not having effect from that date shall be taken
not to be so set out, when ascertaining duty in respect of the goods,
or goods that are part of the goods, entered for home consumption on
or after that date and not on or after any later date from which a
rate so set out has effect.