Customs Amendment (Product Specific Rule Modernisation) Act 2018 (151 of 2018)

Schedule 1   Amendments

Part 3   Japanese originating goods

Customs Act 1901

19   Subsection 153ZNB(1) (definition of Harmonized System)

Repeal the definition, substitute:

Harmonized System means:

(a) the Harmonized Commodity Description and Coding System as in force immediately before 1 January 2017; or

(b) if the table in Annex 2 to the Agreement is amended or replaced to refer to Chapters, headings and subheadings of a later version of the Harmonized Commodity Description and Coding System - the later version of the Harmonized Commodity Description and Coding System.