Commonwealth Consolidated Regulations

CUSTOMS REGULATION 2015 - REG 5

    In this instrument:

  (a)   a reference to a tariff heading or a tariff subheading is a reference to a heading or a subheading, as the case may be, in Schedule   3 to the Customs Tariff Act 1995 ; and

  (b)   a reference to a tariff heading includes a reference to any tariff subheading listed under the heading in that Schedule.