Customs Tariff — C-54.011 44
Application of AUT 44 (1) Subject to section 24, goods that originate in Australia are entitled to the Australia Tariff rates of customs duty. Application of NZT (2) Subject to section 24, goods that originate in New Zealand are entitled to the New Zealand Tariff rates of customs duty. “A” final rate (3) If “A” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “AUT” or “NZT” in relation to goods entitled to the Australia Tariff or the New Zealand Tariff, as the case may be, the rate of customs duty that applies to those goods under that Tariff is the final rate. Staging for AUT and NZT (4) If “B” or “E” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “AUT” or “NZT” in relation to goods entitled to the Australia Tariff or the New Zealand Tariff, as the case may be, the rate of customs duty that applies to those goods under that Tariff is the initial rate, reduced (a) if “B” is set out (i) effective on January 1, 1999, by one half of the difference between the initial rate and the final rate, and (ii) effective on January 1, 2000, to the final rate; and (b) if “E” is set out (i) effective on January 1, 1999, by one sixth of the difference between the initial rate and the final rate, (ii) effective on January 1, 2000, by one third of the difference between the initial rate and the final rate, (iii) effective on January 1, 2001, by one half of the difference between the initial rate and the final rate, (iv) effective on January 1, 2002, by two thirds of the difference between the initial rate and the final rate, (v) effective on January 1, 2003, by five sixths of the difference between the initial rate and the final rate, and (vi) effective on January 1, 2004, to the final rate. “F” staging for AUT and NZT (5) If “F” is set out in the column entitled “Preferential Tariff” in the List of Tariff Provisions following the abbreviation “AUT” or “NZT” in relation to goods entitled to the Australia Tariff or the New Zealand Tariff, as the case may be, the rate of customs duty that applies to those goods under that Tariff is the initial rate, reduced as provided in the “F” Staging List. Rounding percentage rates (6) If a reduction under subsection (4) or (5) results in a rate of customs duty that includes a fraction of one per cent, the resulting percentage shall be rounded to the nearest one-tenth of one per cent or, if the resulting percentage is equidistant from two one-tenths of one per cent, to the higher of them. Rounding percentage rates (7) If a reduction under subsection (4) or (5) or a rounding of rates under subsection (6) results in a rate of customs duty that includes a fraction of one per cent other than 0.5, the resulting percentage shall be rounded down to the nearest percentage that divides evenly by 0.5. Rounding specific rates (8) If a reduction under subsection (4) or (5) results in a rate of customs duty that includes a specific rate that includes a fraction of one cent and the final rate (a) is or includes a specific rate, the specific rate component of the reduced rate shall be rounded (i) if the final rate is or includes a specific rate expressed in cents to two decimal places, to the nearest one-hundredth of a cent or, if the specific rate component of the reduced rate is equidistant from two one-hundredths of a cent, to the higher of them, (ii) if the final rate is or includes a specific rate expressed in cents to one decimal place, to the nearest one-tenth of a cent or, if the specific rate component of the reduced rate is equidistant from two one-tenths of a cent, to the higher of them, and (iii) in any other case, to the nearest cent or, if the specific rate component of the reduced rate is equidistant from two cents, to the higher of them; or (b) is “Free” or does not include a specific rate, the specific rate component of the reduced rate shall be rounded as provided in subpar