Commonwealth Numbered Regulations

CUSTOMS REGULATIONS (AMENDMENT) 1997 No. 378 - REG 3

3.1 After paragraph 126 (1) (m), insert:

"(ma) duty is payable on a clean petroleum product that:

        (i)    is a clean fuel within the meaning of subsection 4 (1) of the
               Act; and

        (ii)   falls within a classification in subheading 2707, 2709 or 2710
               of Schedule 3 to the Customs Tariff Act 1995; and

        (iii)  is suitable for use as a fuel in an internal combustion engine;
               and

        (iv)   is delivered, for use otherwise than as a fuel, in accordance
               with a permission given under section 69 of the Act which is
               expressed to be given for the purpose of ensuring the efficacy
               of the fuel as a solvent;

   (mb) duty has been paid on a clean petroleum product that:

        (i)    is a clean fuel within the meaning of subsection 4 (1) of the
               Act; and

        (ii)   falls within a classification in subheading 2707, 2709 or 2710
               of Schedule 3 to the Customs Tariff Act 1995; and

        (iii)  has been used only as a solvent;".

3.2 Paragraph 126 (1) (q): Omit "2710.00.20", substitute "2710.00.29".