Commonwealth Numbered Acts

CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 26

26. (1) Where, because of section 6A of the Excise Tariff Act 1921, that Act
has effect as if for the rate of duty set out in an excise tariff item
specified in column 2 of the following Table (in this subsection called the

"original rate") there were substituted on a particular day another rate of
duty (in this subsection called the "substituted rate"), this Act has effect
as if for each amount of money specified in each rate of duty set out in the
third column of the heading or subheading specified in column 1 of that Table
opposite to that excise tariff item there were substituted on that day an
amount equal to the sum of:

   (a)  the amount specified; and

   (b)  the difference between the amount in the substituted rate and the
        amount in the original rate:

TABLE
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-- Column 1            Column 2            Column 1            Column 2

Customs             Excise              Customs             Excise

subheading          item                subheading          item

------------------------------------------------------------------------------
-- 2203.00.11          1C                  2403.10.10          8

2203.00.19          1D                  2403.10.90          6

2207.10.00          2O                  2403.99.20          9

2207.20.00          2O                  2403.99.90          6

2208.20.11          2A                  2707.50.10          11 (B) (3)

2208.20.19          2A                  2710.00.20          11 (E) 5

2208.30.10          2D                  2710.00.30          11 (E) 1

2208.30.90          2D                  2710.00.40          11 (D)

2208.40.10          2F                  2710.00.51          11 (a) (3) (a)

2208.40.90          2F                  2710.00.52          11 (A) (3) (b)

2208.50.10          2 (H) (2)

2208.50.90          2 (H) (2)

2402.10.00          7

2402.20.00          8

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--

(2) Where, because of section 6A of the Excise Tariff Act 1921, that Act has
effect as if for the rate of duty set out in Excise Tariff item 6 (in this
subsection called the "original rate") there were substituted on a particular
day another rate of duty (in this subsection called the "substituted rate"),
this Act has effect as if for each amount of money specified in each rate of
duty set out in the third column of item 35D in Part III of Schedule 4 there
were substituted on that day an amount equal to the sum of:

   (a)  the amount specified; and

   (b)  the difference between the amount in the substituted rate and the
        amount in the original rate.

(3) Where, under this section, this Act has effect as if, on a particular day,
another amount were substituted for an amount specified in a rate of duty, the
substitution, in so far as it affects duty payable in relation to goods, has
effect in relation to goods entered for home consumption on or after that day.

(4) Where, under this section, this Act has effect as if, on a particular day,
another amount were substituted for an amount specified in a rate of duty, the
Comptroller shall, on or as soon as practicable after that day, publish for
the information of the public a notice in the Gazette advertising the rate as
affected by the substitution and the goods to which the rate as so affected is
to apply.