Customs Tariff Act 1995
PART 1
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PRELIMINARY
SECTION 14
APPLICATION OF RATES OF DUTY IN RELATION TO COUNTRIES AND PLACES
14(1)
Subject to subsection (2): (a) a rate of duty set out in a rate column applies in relation to New Zealand if " NZ " is specified in relation to the rate; and (b) a rate of duty so set out applies in relation to Papua New Guinea if " PG " is specified in relation to the rate; and (c) a rate of duty so set out applies in relation to every Forum Island Country specified in Part 1 of Schedule 1 to the regulations if " FI " is specified in relation to the rate; and (d) a rate of duty so set out applies in relation to every Least Developed Country specified in Part 2 of Schedule 1 to the regulations if " LDC " is specified in relation to the rate; and (e) a rate of duty so set out applies in relation to every Developing Country specified in Part 3 of Schedule 1 to the regulations if " DC " is specified in relation to the rate; and (f) a rate of duty so set out applies in relation to every Developing Country specified in Part 4 of Schedule 1 to the regulations (other than a Developing Country or place specified in paragraph (g)) if " DCS " is specified in relation to the rate; and (g) a rate of duty so set out applies in relation to a Developing Country or place specified in Part 5 of Schedule 1 to the regulations if " DCT " is specified in relation to the rate; and (h) a rate of duty so set out applies in relation to a particular Forum Island Country, Least Developed Country or Developing Country if its name, or the abbreviation for it, is specified in relation to the rate; and (i) a rate of duty so set out applies in relation to Canada if " CA " is specified in relation to the rate; and
(j) (Repealed by No 121 of 2017) (k) a rate of duty set out in a rate column in Schedule 4 applies in relation to the United States of America if " US " is specified in relation to the rate; and (l) a rate of duty set out in a rate column in Schedule 4 applies in relation to Japan if " JP " is specified in relation to the rate; and (m) a rate of duty set out in a rate column in Schedule 4 applies in relation to the United Kingdom if " UK " is specified in relation to the rate.
14(2)
A rate of duty set out in a rate column in relation to which " FI " , " LDC " , " DC " , " DCS " or " DCT " is specified does not apply in relation to a Forum Island Country, a Least Developed Country or a Developing Country if that country or the abbreviation for it appears in a rate column followed by a rate of duty.
Subject to subsection (2): (a) a rate of duty set out in a rate column applies in relation to New Zealand if " NZ " is specified in relation to the rate; and (b) a rate of duty so set out applies in relation to Papua New Guinea if " PG " is specified in relation to the rate; and (c) a rate of duty so set out applies in relation to every Forum Island Country specified in Part 1 of Schedule 1 to the regulations if " FI " is specified in relation to the rate; and (d) a rate of duty so set out applies in relation to every Least Developed Country specified in Part 2 of Schedule 1 to the regulations if " LDC " is specified in relation to the rate; and (e) a rate of duty so set out applies in relation to every Developing Country specified in Part 3 of Schedule 1 to the regulations if " DC " is specified in relation to the rate; and (f) a rate of duty so set out applies in relation to every Developing Country specified in Part 4 of Schedule 1 to the regulations (other than a Developing Country or place specified in paragraph (g)) if " DCS " is specified in relation to the rate; and (g) a rate of duty so set out applies in relation to a Developing Country or place specified in Part 5 of Schedule 1 to the regulations if " DCT " is specified in relation to the rate; and (h) a rate of duty so set out applies in relation to a particular Forum Island Country, Least Developed Country or Developing Country if its name, or the abbreviation for it, is specified in relation to the rate; and (i) a rate of duty so set out applies in relation to Canada if " CA " is specified in relation to the rate; and
(j) (Repealed by No 121 of 2017) (k) a rate of duty set out in a rate column in Schedule 4 applies in relation to the United States of America if " US " is specified in relation to the rate; and (l) a rate of duty set out in a rate column in Schedule 4 applies in relation to Japan if " JP " is specified in relation to the rate; and (m) a rate of duty set out in a rate column in Schedule 4 applies in relation to the United Kingdom if " UK " is specified in relation to the rate.
View history note
Hide history note14(2)
A rate of duty set out in a rate column in relation to which " FI " , " LDC " , " DC " , " DCS " or " DCT " is specified does not apply in relation to a Forum Island Country, a Least Developed Country or a Developing Country if that country or the abbreviation for it appears in a rate column followed by a rate of duty.
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