Commonwealth Numbered Acts

CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 15

15. Where:

   (a)  2 rates of duty are set out in the third column of the tariff
        classification under which goods are classified or 2 rates of duty are
        set out in the third column of a subitem in Schedule 5 that applies to
        goods; and

   (b)  the second occurring rate is expressed to apply if it is lower, or is
        expressed to apply if it is higher, than the other rate; the second
        occurring rate applies only where an amount of duty ascertained in
        respect of those goods by reference to that rate is less, or is
        greater, as the case may be, than the duty ascertained in respect of
        those goods by reference to that other rate.