Commonwealth Numbered Regulations

CUSTOMS AMENDMENT REGULATIONS 2008 (NO. 4) (SLI NO 102 OF 2008) - SCHEDULE 1

(regulation 3)

[1]           Paragraph 185 (1) (b)

substitute

               (b)    classified under a heading or subheading in column 2 of an item in Schedule 2 unless:

                          (i)    the goods are listed in column 3 of the item as goods to which this restriction does not apply; or

                         (ii)    the goods are listed in column 3 of item 6 of Schedule 2 and are excise‑equivalent goods; or

                (c)    that are excise‑equivalent goods, other than:

                          (i)    goods that are listed in column 3 of item 6 of Schedule 2; and

                         (ii)    goods classified under subheading 3817.00.10; and

                         (iii)    goods classified under heading 3819.00.00.

Note    Excise‑equivalent goods are prescribed in regulation 1D.