Commonwealth Numbered Acts

CUSTOMS TARIFF (MISCELLANEOUS AMENDMENTS) ACT 1987 No. 76 of 1987 - SECT 5

5. Section 4 of the Principal Act is amended:
(a) by inserting after the definition of "Trafficable quantity" in subsection
(1) the following definition:

" 'unmanufactured raw products' means natural or primary products that have
not been subjected to an industrial process, other than an ordinary process of
primary production, and, without limiting the generality of the foregoing,
includes:

   (a)  animals;

   (b)  bones, hides, skins and other parts of animals obtained by killing,
        including such hides and skins that have been sun-dried;

   (c)  greasy wool;

   (d)  plants and parts of plants, including raw cotton, bark, fruit, nuts,
        grain, seeds in their natural state and unwrought logs;

   (e)  minerals in their natural state and ores; and

   (f)  crude petroleum;"; and

   (b)  by inserting after subsection (3) the following subsections:

"(3A) A reference in this Act or any other law of the Commonwealth to the
tariff classification under which goods are classified is a reference to the
heading in Schedule 3 to the Customs Tariff Act 1987 or such a heading's
subheading:

   (a)  in whose third column a rate of duty or the quota sign within the
        meaning of that Act is set out; and

   (b)  under which the goods are classified for the purposes of that Act.

"(3B) For the purposes of this Act and any other law of the Commonwealth:

   (a)  a heading in Schedule 3 to the Customs Tariff Act 1987 may be referred
        to by the word 'heading' followed by the digits with which the heading
        begins;

   (b)  a subheading of a heading in that Schedule may be referred to by the
        word 'subheading' followed by the digits with which the subheading
        begins;

   (c)  an item in Schedule 4 to that Act may be referred to by the word
        'item' followed by the number, or the number and letter, with which
        the item begins;

   (d)  an item in Schedule 5 to that Act may be referred to by the word
        'item' followed by the number with which the item begins; and

   (e)  a subitem in Schedule 5 to that Act may be referred to by the word
        'subitem' followed by the number and letter with which the subitem
        begins.

"(3C) Where the word 'Free' is set out in section 22, 23 or 25 of the
Customs Tariff Act 1987 or in the third column of Schedule 3, 4 or 5 to that
Act, that word shall, unless the contrary intention appears, be deemed, for
the purposes of this Act and any other law of the Commonwealth, to be a rate
of duty.

"(3D) Any words, or words and figures, set out in the third column of Schedule
3, 4 or 5 to the Customs Tariff Act 1987, being words, or words and figures,
that enable the duty to be ascertained in respect of goods shall, unless the
contrary intention appears, be deemed for the purposes of this Act or any
other law of the Commonwealth, to be a rate of duty.".