Customs Tariff Act 1995

PART 2 - DUTIES OF CUSTOMS  

SECTION 15  

15   IMPOSITION OF DUTIES  
Duties of Customs are imposed by this Act on:

(a) goods imported into Australia on or after 1 July 1996; and

(b) goods:

(i) imported into Australia before 1 July 1996; and

(ii) entered, or again entered, for home consumption on or after that day.