Commonwealth Numbered Acts

CUSTOMS TARIFF ACT 1982 No. 113 of 1982 - SECT 27

27. (1) Subject to section 28, where an item in Part I of Schedule 4 applies
to goods and the amount of duty applicable to the goods under that item is
less than the amount of the duty ascertained in respect of the goods in
accordance with Part II of this Act that, but for this section, would be
payable in respect of the goods, then, subject to this section, the duty
payable under Part II of this Act in respect of the goods is, in lieu of the
amount that but for this section would be so payable, the amount of duty
applicable to the goods under the item in Part I of Schedule 4 that applies to
the goods or, if no duty is applicable to the goods under that item, no duty
is payable in respect of the goods under Part II of this Act.

(2) If goods fall within 2 or more items in Part I of Schedule 4, the item in
that Part that applies to the goods is the item under which no duty, or the
least amount of duty, would be payable in respect of the goods or, if there
are 2 or more such items, such one of the last-mentioned items as the
Comptroller directs.

(3) For the purposes of sub-section (1), the amount of duty applicable to
goods under an item in Part I of Schedule 4 is an amount of duty ascertained
by reference to -

   (a)  except where paragraph (b), (c), (d), (e) or (f) applies - the rate of
duty set out in column 3 of that Part in that item, being, in the case of
goods that are the produce or manufacture of New Zealand or Papua
New Guinea, that column as affected by sub-section (4);

   (b)  where the goods are the produce or manufacture of New Zealand and
a rate of duty that applies in relation to New Zealand is set out in
column 4 of that Part in that item - that rate of duty that applies in
relation to New Zealand;

   (c)  where the goods are the produce or manufacture of Papua New
Guinea and a rate of duty that applies in relation to Papua New
Guinea is set out in column 4 of that Part in that item - that rate of
duty that applies in relation to Papua New Guinea;

   (d)  where the goods are the produce or manufacture of a country that is a
Forum Island Country or of a country that is, or of a place that is to be
treated as, a Declared Preference Country or a Developing Country
and a rate of duty that applies in relation to the country or place, and
only one such rate, is set out in column 4 of that Part in that item - that
rate of duty that applies in relation to that country or place;

   (e)  where the goods are the produce or manufacture of a country or place
referred to in paragraph (d) and 2 or more rates of duty that apply in
relation to the country or place are set out in column 4 of that Part in
that item - 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; or

   (f)  where the goods are the produce or manufacture of Canada and a rate
of duty that applies in relation to Canada is set out in column 4 of that
Part in that item - that rate of duty that applies in relation to Canada.

(4) For the purposes of the application of this section in relation to New
Zealand or Papua New Guinea, the word "Free" -

   (a)  shall be deemed to be substituted for each rate of duty, other than
        the
word "Free", set out in column 3 of Part I of Schedule 4; and

   (b)  shall be deemed to be set out in that column in every item in which no
        rate of duty is set out in that column.