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CUSTOMS AMENDMENT ACT (No. 2) 1976 No. 174 of 1976 - SECT 4
When goods deemed to be the produce or manufacture of a country.
4. Section 151 of the Principal Act is amended-
(a) by omitting from sub-paragraph (i) of paragraph (b) of sub-section (2)
the word ''or'' (last occurring); and
(b) by adding at the end of paragraph (b) of sub-section (2) the following
word and sub-paragraph:-
''or (iii) in the case where the country is Papua New Guinea-not less than
one-half, or, in the case of goods included in a class of goods in respect of
which the Minister has determined, by notice published in the Gazette, that a
lesser portion is appropriate, that portion, of the factory or works cost of
the goods is represented by the value of labour or materials, or of labour and
materials, of Papua New Guinea or Papua New Guinea and Australia.''.
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