CUSTOMS REGULATIONS (REPEALED)

REGULATION 185   RESTRICTIONS ON TCOs  

185(1)   [Goods to which TCO should not extend]  

Subject to subregulation (2), and for the purposes of subsection 269SJ(1) of the Act, a TCO should not extend to goods:

(a) in respect of which the general rate of customs duty specified in the Customs Tariff Act 1995 is:

(i) 15%; or

(ii) from 1 January 2005 - 10%; or

(b) classified under a heading or subheading in column 2 of an item in Schedule 2 unless:

(i) the goods are listed in column 3 of the item as goods to which this restriction does not apply; or

(ii) the goods are listed in column 3 of item 6 Schedule 2 and are excise-equivalent goods; or

(c) that are excise-equivalent goods, other than:

(i) goods that are listed in column 3 of item 6 of Schedule 2; and

(ii) goods classified under subheading 3817.00.10; and

(iii) goods classified under heading 3819.00.00.

Note

Excise-equivalent goods are prescribed in regulation 1D.

185(2)   [Exception to restriction]  

The restriction in paragraph (1)(a) does not apply to the making or operation of a TCO in respect of:

(a) a passenger motor vehicle part that was manufactured at least 30 years before the day on which the TCO comes into force; or

(b) a reproduction, manufactured at any time, of a passenger motor vehicle part that was manufactured at least 30 years before the day on which the TCO comes into force; or

(c) goods that are classified under the following headings and subheadings:

(i) subheading 3006.10.29;

(ii) heading 4203;

(iii) headings 5007 to 6405 (inclusive), except goods of a kind used as passenger motor vehicle components classified under subheading 5911.90;

(iv) heading 9619; or

(d) passenger motor vehicle parts or components that, if they had been entered for home consumption on 14 July 1996, would have been the subject of a Commercial Tariff Concession Order:

(i) having effect under Part XVA of the Act as continued in force by section 20 of the Custom Legislation (Tariff Concessions and Anti-Dumping) Amendment Act 1992 ; and

(ii) that was in force on that date; or

(e) liquid fuel carburettors; or

(f) sparking plugs.