Customs Tariff Act 1995

PART 1 - PRELIMINARY  

SECTION 9   RATES OF DUTY - AD VALOREM DUTIES  

9(1)    
Unless the contrary intention appears, if, in a rate column in Schedule 3 , 4 , 4A , 5 , 6 , 6A , 7 , 8 , 8B , 10 , 10A , 11 , 12 , 14 , 15 or 16 reference is made to a percentage in relation to goods or in relation to a part, component or ingredient of goods:

(a)    the reference is to that percentage of the value of the goods, or of that part, component or ingredient of the goods, as the case may be; and

(b)    the percentage is a rate of duty.


9(2)    
The value of a part, component or ingredient of any goods for the purposes of this Act is, unless the contrary intention appears, such proportion of the value of the goods as the Comptroller-General of Customs determines.





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