Customs Tariff Act 1995

PART 1 - PRELIMINARY  

SECTION 12  

12   CLASSES OF COUNTRIES AND PLACES IN RELATION TO WHICH SPECIAL RATES APPLY  
For the purposes of this Act:

(a) a country specified in column 1 of the table in Part 1 of Schedule 1 to the regulations is a Forum Island Country; and

(b) a country specified in column 1 of the table in Division 1 of Part 2 of Schedule 1 to the regulations is a Least Developed Country; and

(c) a country or place specified in column 1 of the table in Division 2 of Part 2 of Schedule 1 to the regulations is to be treated as a Least Developed Country; and

(d) a country specified in column 1 of the table in Division 1 of Part 3 , 4 or 5 of Schedule 1 to the regulations is a Developing Country; and

(e) a place specified in column 1 of the table in Division 2 of Part 3 , 4 or 5 of Schedule 1 to the regulations is to be treated as a Developing Country.

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