Commonwealth Consolidated Acts

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CUSTOMS TARIFF ACT 1995 - SECT 15

Imposition of duties

    Duties of Customs are imposed by this Act on:

  (a)   goods imported into Australia on or after 1   July 1996; and

  (b)   goods:

  (i)   imported into Australia before 1   July 1996; and

  (ii)   entered, or again entered, for home consumption on or after that day.



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