Commonwealth Numbered Acts

CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 12

12. (1) An item in Schedule 5 applies to goods if the goods are described in
the second column of that item.

(2) A subitem in Schedule 5 applies to goods if:

   (a)  the item in which the subitem is included applies to the goods; and

   (b)  the goods are described in the second column of that subitem.

(3) In ascertaining whether goods are described in the second column of an
item or subitem in Schedule 5, regard shall be had to the notes to that
Schedule.

(4) Unless the contrary intention appears, any word or phrase used in an item
in Schedule 5 has the same meaning as it would have if it were used in any
heading or subheading specified in the Table in that item.

(5) Where the letters "NSA" are specified in relation to a description of
goods in the second column of a subitem of an item in Schedule 5, the goods
described do not include any goods to which a preceding subitem of that item
applies.