Customs Tariff Act 1995

PART 1 - PRELIMINARY  

SECTION 10   CERTAIN WORDS ETC. ARE RATES OF DUTY  

10(1)   [``Free'']  

Unless the contrary intention appears, if the word ``Free'' is set out in section 16 or 18 or in a rate column, that word is a rate of duty.

10(2)   [Rate of duty]  

Unless the contrary intention appears, any words, or words and figures, set out in a rate column, that enable the duty to be worked out in respect of goods, are a rate of duty.