Commonwealth Numbered Acts

CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 29

29. Where:

   (a)  goods were imported into Australia, and first entered for home
        consumption, before the commencement day;

   (b)  the goods are again entered for home consumption on or after the
        commencement day so that duties of Customs are imposed on the goods
        under section 21; and

   (c)  because of section 132 of the Customs Act 1901, the rate of duty in
        respect of the goods is the rate in force when the goods were first
        entered for home consumption; the duty in respect of the goods is the
        duty that would have been payable in respect of the goods if this Act
        had not been enacted.