Commonwealth Numbered Acts

CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 24

24. (1) Subject to sections 25, 27 and 29, where the tariff classification
under which goods are classified contains 2 or more phrases that describe
goods, being phrases each of which begins with the words "In respect of", the
duty in respect of the first-mentioned goods is:

   (a)  where the first-mentioned goods have as constituents goods to which 2
        or more of the phrases relate-the sum of the amounts of the duty, as
        ascertained in accordance with subsection (3), in respect of each of
        the goods to which those phrases respectively relate; or

   (b)  where the first-mentioned goods are, or have as constituents, goods to
        which only one phrase relates-the amount of duty, as ascertained in
        accordance with subsection (3), in respect of the goods to which that
        phrase relates.
(2) Where the words "In respect of remainder" appear in a tariff
classification under which goods are classified, those words constitute a
phrase for the purposes of this section and the word "remainder" appearing in
that phrase shall be taken to be a description of:

   (a)  all goods that can be constituents of goods that can be classified
        under the tariff classification; and

   (b)  all goods that can be classified under the tariff classification;
        other than goods to which another phrase contained in that tariff
        classification relates.

(3) The duty in respect of goods to which a phrase referred to in subsection
(1) relates ascertained in accordance with sections 22 and 23 shall be
ascertained as if:

   (a)  the tariff classification under which the goods are classified were
        the tariff classification that contains that phrase; and

   (b)  the rate of duty, rates of duty, quota sign, or quota signs, specified
        in the third column of that tariff classification in relation to the
        goods to which that phrase relates were the only rate, rates,
        quota sign, or quota signs set out in that tariff classification.