Commonwealth Consolidated Acts

CUSTOMS TARIFF ACT 1995 - SECT 22

    Despite section   15, if:

  (a)   goods were imported into Australia, and first entered for home consumption, before 1   July 1996; and

  (b)   the goods are again entered for home consumption on or after that day so that duties of Customs are imposed on the goods under section   15; and

  (c)   because of section   132 of the Customs Act 1901 , the rate of duty in respect of the goods is the rate in force when the goods were first entered for home consumption;

the duty in respect of the goods is the duty that would have been payable in respect of the goods if this Act had not been enacted.