Customs Tariff Act 1995

PART 3 - MISCELLANEOUS  

SECTION 22  

22   TRANSITIONAL  
Despite section 15, if:

(a) goods were imported into Australia, and first entered for home consumption, before 1 July 1996; and

(b) the goods are again entered for home consumption on or after that day so that duties of Customs are imposed on the goods under section 15; and

(c) because of section 132 of the Customs Act 1901 , the rate of duty in respect of the goods is the rate in force when the goods were first entered for home consumption;

the duty in respect of the goods is the duty that would have been payable in respect of the goods if this Act had not been enacted.