CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 6 Headings in Schedule 3

CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 6

6. (1) In Schedule 3:

   (a)  either:

        (i)    4 digits in the first column; or

        (ii)   8 digits in the first column not opposite to a dash or dashes
               in the second column;
indicate the beginning of a heading; and

   (b)  5, 6, 7 or 8 digits in the first column opposite to a dash or dashes
        in the second column indicate the beginning of a subheading of the
        heading in which the digits appear.

(2) Where a subheading appears immediately before a subheading beginning with
the same sequence of digits as the first-mentioned subheading followed by a
digit or digits, the first-mentioned subheading shall be taken to be
subdivided into the second-mentioned subheading and the other subheading, or
subheadings:

   (a)  beginning with that sequence followed by a digit or digits; and

   (b)  whose second column begins with the same number of dashes as the
        second-mentioned subheading.

(3) For the purposes of this Act:
(a) a heading may be referred to by the word "heading" followed by the digits
with which the heading begins; and
(b) a subheading of a heading may be referred to by the word "subheading"
followed by the digits with which the subheading begins.

(4) In the Table in section 26, in Schedule 3, 4 or 5 or in any Act that
amends, or in any Tariff instrument that relates to, that Table or Schedule 3,
4 or 5:

   (a)  a heading may be referred to by the digits with which the heading
        begins; and

   (b)  a subheading of a heading may be referred to by the digits with which
        the subheading begins.