Commonwealth Numbered Acts

CUSTOMS TARIFF ACT 1995 No. 147 of 1995 - SECT 3

3.(1) In this Act, unless the contrary intention appears:
abbreviation, in relation to a country or place specified in Schedule 1, means
the abbreviation specified in that Schedule opposite to the name of that
country or place.
amount of duty includes no duty.
capable of being produced in Australia has the same meaning as in Part XVA of
the Customs Act 1901.
Chapter means a Chapter of a Section in Schedule 3.
column means a column of a Schedule.
constituent, in relation to goods, includes:

   (a)  a part, a component, or 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.
Developing Country means:

   (a)  a country that is a Developing Country under paragraph 12(b); or

   (b)  a place that is treated as a Developing Country under paragraph 12(c);
        or

   (c)  Hong Kong, Republic of Korea, Singapore and Taiwan Province. duty
        means a duty of Customs imposed by section 15.
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 12(a). general rate means a rate of duty other than a rate that
applies in relation to a Preference Country.
heading means a heading in Schedule 3. in the ordinary course of business has
the same meaning as in Part XVA of the Customs Act 1901.
Interpretation Rules means the General Rules for the Interpretation of the
Harmonized System provided for by the Convention, as set out in Schedule 2.
Preference Country means:

   (a)  New Zealand; or

   (b)  Papua New Guinea; or

   (c)  a Forum Island Country; or

   (d)  a Developing Country; or

   (e)  Canada.
produced in Australia has the same meaning as in Part XVA of the Customs Act 
1901 . rate column means:

   (a)  the third column of Schedule 3; or

   (b)  the third column of Schedule 4.
subheading means a subheading of a heading.
substitutable goods has the same meaning as in Part XVA of the Customs Act 
1901 .
Tariff instrument means:

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

   (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.
value means the customs value of the goods worked out or determined in
accordance with Division 2 of Part VIII of the Customs Act 1901.

(2) In Schedule 3, unless the contrary intention appears, Section means a
Section of Schedule 3.