Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 271

    Where:

  (a)   an item of a Customs Tariff, or a proposed item of a Customs Tariff, is expressed to apply to goods, or to a class or kind of goods, as prescribed by by - law; or

  (b)   under an item of a Customs Tariff, or a proposed item of a Customs Tariff, any matter or thing is expressed to be, or is to be determined, as prescribed or defined by by - law;

the Comptroller - General of Customs may, subject to the succeeding sections of this Part, make by - laws for the purposes of that item or proposed item.