Commonwealth Numbered Acts

CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 25

25. (1) Subject to sections 27 and 29, where an item in Schedule 4 applies to
goods and the amount of duty applicable to the goods under that item is less
than the amount of duty ascertained in respect of the goods in accordance with
sections 22, 23 and 24 that, but for this section, would be payable in
respect of the goods, then the duty payable under this Act in respect of the
goods is the amount of duty applicable to the goods under that item.

(2) For the purposes of subsection (1), the amount of duty applicable to goods
under an item in Schedule 4 is an amount of duty ascertained:

   (a)  where the goods are not the produce or manufacture of a Preference
        Country-by reference to the general rate set out in the third column
        of that item;

   (b)  where the goods are the produce or manufacture of a
        Preference Country, other than Canada, by reference to:

        (i)    where a rate of duty that applies in relation to the Preference
               Country is set out in the third column of that item-that rate
               of duty; or

        (ii)   in any other case-Free; or

   (c)  where the goods are the produce or manufacture of Canada, by reference
        to:

        (i)    where a rate of duty that applies in relation to Canada is set
               out in the third column of that item-that rate of duty; or

        (ii)   in any other case-the general rate set out in the third column
               of that item.