Commonwealth Numbered Acts

CUSTOMS TARIFF ACT 1982 No. 113 of 1982 - SECT 22

22. (1) This section applies to -

   (a)  a country that is a Forum Island Country, a Declared Preference
Country or a Developing Country, including a country that is both a
Forum Island Country and a Declared Preference Country; and

   (b)  a place that is to be treated as a Declared Preference Country or a
Developing Country.

(2) Subject to this Act, the duty in respect of goods that are the produce or
manufacture of a country or place to which this section applies shall be
ascertained by reference to -

   (a)  in a case where a rate of duty that applies in relation to the country
        or
place, and only one such rate, is set out in column 4 in the tariff
classification in Schedule 3 that applies to the goods - that rate of duty;

   (b)  in a case where 2 or more rates of duty that apply in relation to the
country or place are set out in that column in that tariff
classification - whichever of those rates of duty would be the rate
under which no duty, or the least amount of duty, would be payable in
respect of the goods; and

   (c)  in any other case - the rate of duty set out in column 3 in that
        tariff
classification.