Document ID: chunk:federal_register_of_legislation:C2025C00155:section:271
Version: federal_register_of_legislation:C2025C00155
Segment Type: section
Provision Reference: s 271
Character Range: 2076246–2076805

271  Comptroller‑General of Customs may make by‑laws
  Where:
 (a) an item of a Customs Tariff, or a proposed item of a Customs Tariff, is expressed to apply to goods, or to a class or kind of goods, as prescribed by by‑law; or
 (b) under an item of a Customs Tariff, or a proposed item of a Customs Tariff, any matter or thing is expressed to be, or is to be determined, as prescribed or defined by by‑law;
the Comptroller‑General of Customs may, subject to the succeeding sections of this Part, make by‑laws for the purposes of that item or proposed item.