CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 22 Rates of duty

CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 22

22. Subject to sections 23, 24, 25, 27 and 29, the duty in respect of goods
shall be ascertained:

   (a)  where the goods are not the produce or manufacture of a Preference
        Country-by reference to the general rate set out in the third column
        of the tariff classification under which the goods are classified;

   (b)  where the goods are the produce or manufacture of a
        Preference Country, other than Canada, by reference to:

        (i)    where a rate of duty that applies in relation to the Preference
               Country is set out in the third column of the tariff
               classification under which the goods are classified-that rate
               of duty; or

        (ii)   in any other case-Free; or

   (c)  where the goods are the produce or manufacture of Canada, by reference
        to:

        (i)    where a rate of duty that applies in relation to Canada is set
               out in the third column of the tariff classification under
               which the goods are classified-that rate of duty; or

        (ii)   in any other case-the general rate of duty set out in the third
               column of that tariff classification.