Commonwealth Numbered Acts

Customs Tariff Amendment Act (No. 2) 1983 No. 100 of 1983 - SECT 3

3. Section 24 of the Principal Act is repealed and the following section is
substituted: Rates for goods with components, &c.

''24. (1) Subject to this Act, where the tariff classification in Schedule 3
that applies to goods contains 2 or more phrases that describe goods, being
phrases each of which begins with the words 'In respect of', the duty in
respect of the first-mentioned goods is-

   (a)  where the first-mentioned goods have as components goods to which 2 or
        more of the phrases relate-the sum of the amounts of the duty, as
        ascertained in accordance with sub-section (3), in respect of each of
        the goods to which those phrases respectively relate; or

   (b)  where the first-mentioned goods are, or have as components, goods to
        which only one phrase relates-the amount of duty, as ascertained in
        accordance with sub-section (3), in respect of the goods to which that
        phrase relates.

''(2) Where the words 'In respect of remainder' appear in a tariff
classification that applies to goods, those words constitute a phrase for the
purposes of this section and the word 'remainder' appearing in that phrase
shall be taken to be a description of-

   (a)  all goods that can be components of goods that fall within the tariff
        classification; and

   (b)  all goods that fall within the tariff classification, other than goods
        to which another phrase contained in that tariff classification
        relates.

''(3) The duty in respect of goods to which a phrase referred to in
sub-section (1) relates shall be ascertained in accordance with sections 19 to
23 (inclusive) as if-

   (a)  the tariff classification in Schedule 3 that applies to the goods were
        the tariff classification that contains that phrase; and

   (b)  the rate of duty, or rates of duty, specified in column 3 or column 4
        in that tariff classification in relation to the goods to which that
        phrase relates were the only rate or rates set out in that tariff
        classification.

''(4) In this section, 'component', in relation to goods, includes-

   (a)  a part, or an ingredient, of the goods; and

   (b)  an accessory for the goods.''.