Customs Tariff Act 1995

PART 1 - PRELIMINARY  

SECTION 4   HEADINGS IN SCHEDULE 3  

4(1)   [Beginning of heading]  

In Schedule 3:

(a) either:

(i) 4 digits in the first column; or

(ii) 8 digits in the first column not opposite to a dash or dashes in the second column;

indicate the beginning of a heading; and

(b) 5, 6, 7 or 8 digits in the first column opposite to a dash or dashes in the second column indicate the beginning of a subheading of the heading in which the digits appear.

4(2)   [Digits as reference]  

In this Act or in any Act that amends, or in any Tariff instrument that relates to, this Act:

(a) a heading may be referred to by the digits with which the heading begins; and

(b) a subheading of a heading may be referred to by the digits with which the subheading begins.