Commonwealth Numbered Acts

CUSTOMS TARIFF ACT 1982 No. 113 of 1982 - SECT 21

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

   (a)  in a case where a rate of duty that applies in relation to Papua New
Guinea is set out in column 4 in the tariff classification in Schedule 3
that applies to the goods - that rate of duty; or

   (b)  in any other case - the rate of duty set out in column 3 in that
        tariff
classification, being that column as affected by sub-section (2).
(2) 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.