Commonwealth Numbered Acts

CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 27

27. Where:

   (a)  goods consist of a container and the contents of the container;

   (b)  those contents would, if they were manufactured or produced in
        Australia, be subject to duty of Excise under the Excise Tariff Act
        1921; and

   (c)  under the Interpretation Rules, the tariff classification under which
        the goods are classified is the tariff classification under which the
        container would be classified if it were imported separately; the duty
        in respect of the goods shall be equal to the sum of the amount of the
        duty (if any) that would be payable in respect of the container if it
        were imported separately and the amount of the duty (if any) that
        would be payable in respect of the contents if they were imported
        separately.