Commonwealth Numbered Acts

CUSTOMS TARIFF ACT 1995 No. 147 of 1995 - SECT 20

20. If:

   (a)  goods consist of a container and the contents of the container; and

   (b)  those contents would, if they were manufactured or produced in
        Australia, be subject to duty of Excise under the
        Excise Tariff Act 1921; and

   (c)  under the Interpretation Rules, the tariff classification under which
        the goods are classified is the tariff classification under which the
        container would be classified if it were imported separately; the duty
        in respect of the goods is equal to the sum of the amount of the duty
        that would be payable in respect of the container if it were imported
        separately and the amount of the duty that would be payable
        in respect of the contents if they were imported separately.