Commonwealth Numbered Acts

CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 21

21. (1) Duties of Customs are imposed, in accordance with this Act, on:

   (a)  goods imported into Australia on or after the commencement day; and

   (b)  goods:

        (i)    imported into Australia before the commencement day; and

        (ii)   entered, or again entered, for home consumption on or after the
               commencement day.