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CUSTOMS TARIFF ACT 1995 - SECT 14

Application of rates of duty in relation to countries and places

  (1)   Subject to subsection   (2):

  (a)   a rate of duty set out in a rate column applies in relation to New Zealand if "NZ" is specified in relation to the rate; and

  (b)   a rate of duty so set out applies in relation to Papua New Guinea if "PG" is specified in relation to the rate; and

  (c)   a rate of duty so set out applies in relation to every Forum Island Country specified in Part   1 of Schedule   1 to the regulations if "FI" is specified in relation to the rate; and

  (d)   a rate of duty so set out applies in relation to every Least Developed Country specified in Part   2 of Schedule   1 to the regulations if "LDC" is specified in relation to the rate; and

  (e)   a rate of duty so set out applies in relation to every Developing Country specified in Part   3 of Schedule   1 to the regulations if "DC" is specified in relation to the rate; and

  (f)   a rate of duty so set out applies in relation to every Developing Country specified in Part   4 of Schedule   1 to the regulations (other than a Developing Country or place specified in paragraph   (g)) if "DCS" is specified in relation to the rate; and

  (g)   a rate of duty so set out applies in relation to a Developing Country or place specified in Part   5 of Schedule   1 to the regulations if "DCT" is specified in relation to the rate; and

  (h)   a rate of duty so set out applies in relation to a particular Forum Island Country, Least Developed Country or Developing Country if its name, or the abbreviation for it, is specified in relation to the rate; and

  (i)   a rate of duty so set out applies in relation to Canada if "CA" is specified in relation to the rate; and

  (k)   a rate of duty set out in a rate column in Schedule   4 applies in relation to the United States of America if "US" is specified in relation to the rate; and

  (l)   a rate of duty set out in a rate column in Schedule   4 applies in relation to Japan if "JP" is specified in relation to the rate; and

  (m)   a rate of duty set out in a rate column in Schedule   4 applies in relation to the United Kingdom if "UK" is specified in relation to the rate.

  (2)   A rate of duty set out in a rate column in relation to which "FI", "LDC", "DC", "DCS" or "DCT" is specified does not apply in relation to a Forum Island Country, a Least Developed Country or a Developing Country if that country or the abbreviation for it appears in a rate column followed by a rate of duty.

 


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