Commonwealth Numbered Acts

CUSTOMS TARIFF ACT 1982 No. 113 of 1982 - SECT 20

20. (1) Subject to this Act, the duty in respect of goods that are the produce
or manufacture of New Zealand shall be ascertained by reference to -

   (a)  in a case where an item in Schedule 5 applies to the goods - the rate
        of
duty set out in column 4 in that item; or

   (b)  in any other case - the rate of duty set out in column 3 in the tariff
classification in Schedule 3 that applies to the goods, being that column
as affected by sub-section (3) of this section.

(2) An item in Schedule 5 applies to goods if -

   (a)  the tariff classification in Schedule 3 that applies to the goods is
specified in column 2 of that item; and

   (b)  the goods are included in the class of goods specified in column 3 of
that item.
(3) For the purposes of the application of this section, the word "Free" shall
be deemed to be substituted for each rate of duty, other than the word

"Free", set out in column 3 in Schedule 3.

(4) Notwithstanding sub-section (1) but subject to the other provisions of
this Act, where the amount of duty that would be ascertained in accordance
with that sub-section in respect of goods that are the produce or manufacture
of New Zealand is less than the amount of duty (in this sub-section referred
to as the "previous amount of duty") that would have been ascertained in
respect of the goods in accordance with Part II of the Customs Tariff Act 1966
if this Act had not been enacted, the duty in respect of the goods shall be
the previous amount of duty.