Customs Tariff Act 1995

PART 1 - PRELIMINARY  

SECTION 7   RULES FOR CLASSIFYING GOODS IN SCHEDULE 3  

7(1)   [Interpretation Rules]  

The Interpretation Rules must be used for working out the tariff classification under which goods are classified.

7(2)   [``NSA'']  

If the letters ``NSA'' are specified in relation to a description of goods in the second column of a subheading of a heading, the goods described do not include any goods prima facie classified under a preceding subheading of that heading whose second column begins with the same number of dashes as the first-mentioned subheading.

7(3)   [Additional notes]  

A reference in the Interpretation Rules to Notes includes a reference to Additional Notes.

Note 1:

The text in Schedule 3 is based on the wording in the Harmonized Commodity Description and Coding System that is referred to in the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983.

Note 2:

The text of the Convention is set out in Australian Treaty Series 1988 No. 30. In 2006, the text of a Convention in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

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History

S 7(3) amended by No 8 of 2010, s 3 and Sch 5, item 45, effective 1 March 2010.

Notes at the end of s 7 added by No 118 of 2006, s 3 and Sch 1 item 1, effective 4 November 2006.

S 7(3) inserted by No 38 of 2002.

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