Commonwealth Numbered Acts

CUSTOMS TARIFF ACT 1987 No. 82 of 1987 - SECT 5

5. (1) In this Act, unless the contrary intention appears:

"abbreviation", in relation to a country or place, means the abbreviation
specified in Schedule 1 opposite to the name of that country or place;

"amount of duty" includes no duty;

"Chapter" means a Chapter of a Section of Schedule 3;

"column" means a column of a Schedule;

"commencement day" means the day on which this Act commences;

"constituent", in relation to goods, includes:

   (a)  a part, a component, and an ingredient, of the goods; and

   (b)  an accessory for the goods;

"Convention" means the International Convention on the Harmonized Commodity
Description and Coding System done at Brussels on 14 June 1983;

"dash" means the symbol "-";

"Developing Country" means:

   (a)  a country that is a Developing Country under paragraph 17 (b); or

   (b)  a place that is to be treated as a Developing Country under paragraph
        17 (c);

"duty" means a duty of Customs imposed by section 21;

"excise tariff item" means an item, subitem, paragraph or subparagraph in the
Schedule to the Excise Tariff Act 1921;

"Forum Island Country" means a country that is a Forum Island Country under
paragraph 17 (a);

"general rate" means a rate of duty, other than a rate that applies in
relation to a Preference Country under section 19;

"heading" means a heading in Schedule 3;

"Interpretation Rules" means the General Rules for the Interpretation of the
Harmonized System provided for by the Convention, being the rules a copy of
the English text of which is set out in Schedule 2;

"Preference Country" means:

   (a)  New Zealand;

   (b)  Papua New Guinea;

   (c)  a Forum Island Country;

   (d)  a Developing Country; or

   (e)  Canada;

"presented", in relation to goods, means imported into Australia;

"quota sign" means the abbreviation and figure "Sch.5";

"rate column" means:

   (a)  the third column of Schedule 3;

   (b)  the third column of Schedule 4; or

   (c)  the third column of Schedule 5;

"subheading" means a subheading of a heading;

"Tariff instrument" means:

   (a)  a Customs Tariff Proposal introduced (whether before or after the
        commencement of this Act) into the House of Representatives;

   (b)  a notice published (whether before or after the commencement of this
        Act) in accordance with section 273EA of the Customs Act 1901; or

   (c)  an order, a by-law or a determination made (whether before or after
        the commencement of this Act) under the Customs Act 1901.
(2) In Schedule 3, unless the contrary intention appears, "Section" means a
Section of Schedule 3.