Commonwealth Numbered Acts

Customs Tariff Amendment Act 1983 No. 32 of 1983 - SECT 6

6. Section 21 of the Principal Act is amended-

(a) by omitting from sub-section (2) ''this section'' and substituting
''sub-section (1)''; and

   (b)  by adding at the end thereof the following sub-sections:

''(3) Sub-section (4) applies to goods-

   (a)  that were partly manufactured in Papua New Guinea;

   (b)  the process last performed in the manufacture of which was performed
        in Papua New Guinea;

   (c)  that are not the manufacture of Papua New Guinea; and

   (d)  that would, if Papua New Guinea were a Forum Island Country, have been
        treated as the manufacture of Papua New Guinea by virtue of
        sub-section 151 (5) of the Customs Act 1901.

''(4) Subject to this Act, other than section 19, the duty in respect of goods
to which this sub-section applies shall be ascertained by reference to-

   (a)  in a case where a rate of duty in relation to which 'FI' or 'DC' is
        specified, and only one such rate, is set out in column 4 in the
        tariff classification in Schedule 3 that applies to the goods-that
        rate of duty;

   (b)  in a case where a rate of duty in relation to which 'FI' is specified
        and a rate of duty in relation to which 'DC' is specified are set out
        in that column in that tariff classification-whichever of those rates
        of duty would be the rate under which no duty, or the least amount of
        duty, would be payable in respect of the goods; or

   (c)  in any other case-the rate of duty set out in column 3 in the tariff
        classification.

''(5) Sub-section (6) applies to goods-

   (a)  that were partly manufactured in Papua New Guinea;

   (b)  the process last performed in the manufacture of which was performed
        in Papua New Guinea;

   (c)  that are not the manufacture of Papua New Guinea; and

   (d)  that would, if Papua New Guinea were a Developing Country, have been
        treated as the manufacture of Papua New Guinea by virtue of
        sub-section 151 (6) of the Customs Act 1901,

other than goods to which sub-section (4) applies.

''(6) Subject to this Act, other than section 19, duty in respect of goods to
which this sub-section applies shall be ascertained by reference to-

   (a)  in a case where a rate of duty in relation to which 'DC' is specified
        is set out in column 4 in the tariff classification in Schedule 3 that
        applies to the goods-that rate of duty; or

   (b)  in any other case-the rate of duty set out in column 3 in that tariff
        classification.''.