Customs Tariff Act 1995
Unless the contrary intention appears, if the word ``Free'' is set out in section 16 or 18 or in a rate column, that word is a rate of duty.
10(2) [Rate of duty]Unless the contrary intention appears, any words, or words and figures, set out in a rate column, that enable the duty to be worked out in respect of goods, are a rate of duty.
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