Customs Tariff Act 1995

PART 1 - PRELIMINARY  

SECTION 8   APPLICATION OF SCHEDULE 4  

8(1)   [Goods]  

Subject to subsection (2), an item in Schedule 4 applies to goods if the goods are described in the second column of that item.

8(2)   [Least amount of duty]  

If goods are described in the second column of 2 or more items in Schedule 4, the item in that Schedule that applies to the goods is:

(a) the item under which the least amount of duty would be payable in respect of the goods; or

(b) if there are 2 or more such items, the last occurring such item.

8(3)   [TCO]  

For the purposes of Schedule 4:

(a) a reference to a Tariff Concession Order includes a reference:

(i) to a commercial tariff concession order made under Part XVA of the Customs Act 1901 as in force immediately before the commencement of the Customs Legislation (Tariff Concessions and Anti-Dumping) Amendment Act 1992 ; and

(ii) to a commercial tariff concession order made under that Part as continued in force by section 20 of the Customs Legislation (Tariff Concessions and Anti-Dumping) Amendment Act 1992 ; and

(b) a reference to section 269Q of the Customs Act 1901 includes a reference:

(i) to subsection 269C(1A) of the Customs Act 1901 as in force immediately before the commencement of the Customs Legislation (Tariff Concessions and Anti-Dumping) Amendment Act 1992 ; and

(ii) to that subsection as continued in force by section 20 of the Customs Legislation (Tariff Concessions and Anti-Dumping) Amendment Act 1992 .