Commonwealth Consolidated Acts

CUSTOMS TARIFF ACT 1995 - SECT 4

  (1)   In Schedule   3:

  (a)   either:

  (i)   4 digits in the first column; or

  (ii)   8 digits in the first column not opposite to a dash or dashes in the second column;

    indicate the beginning of a heading; and

  (b)   5, 6, 7 or 8 digits in the first column opposite to a dash or dashes in the second column indicate the beginning of a subheading of the heading in which the digits appear.

  (2)   In this Act or in any Act that amends, or in any Tariff instrument that relates to, this Act:

  (a)   a heading may be referred to by the digits with which the heading begins; and

  (b)   a subheading of a heading may be referred to by the digits with which the subheading begins.