CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 23 Quota rates of duty

CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 23

23. (1) Subject to sections 24, 25, 27 and 29, where the quota sign is set out
in the third column of the tariff classification under which goods are
classified and the sign does not apply, under section 20, to a Preference
Country, the duty in respect of the 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 subitem in Schedule 5 that applies to the goods;

   (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 subitem in
               Schedule 5 that applies to the goods-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 subitem in Schedule 5 that
               applies to the goods-that rate of duty; or

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

(2) Subject to sections 24, 25, 27 and 29, where the quota sign is set out in
the third column of the tariff classification under which goods the produce or
manufacture of a Preference Country are classified and the sign applies, under
section 20, in relation to that Preference Country, the duty in respect of the
goods shall be ascertained by reference to the rate of duty that applies in
relation to the Preference Country that is set out in the third column of the
subitem in Schedule 5 that applies to the goods.