Document ID: chunk:federal_register_of_legislation:F2024C01062:reg:5
Version: federal_register_of_legislation:F2024C01062
Segment Type: reg
Provision Reference: reg 5
Character Range: 8805–9947

5  Interpretation
Note: A number of expressions used in this instrument are defined in subsection 4(1) of the Act, including the following:
(a) aircraft;
(b) arrival;
(c) coastal area;
(d) container;
(e) days;
(f) documents;
(g) duty;
(h) excise-equivalent goods;
(i) goods;
(j) month; and
(k) ship.
 (1) In this instrument:
Act means the Customs Act 1901.
Collector has the same meaning as in subsection 8(1) of the Act.
item means an item in Schedule 4 to the Customs Tariff Act 1995.
security, in relation to goods, means the security given in relation to the goods under section 42 of the Act to, and to the satisfaction of, a Collector by the importer of the goods.
value, in relation to goods, means the customs value of the goods worked out or determined in accordance with Division 2 of Part VIII of the Act.
 (2) In this instrument:
 (a) a reference to a tariff heading or a tariff subheading is a reference to a heading or subheading, as the case may be, in Schedule 3 to the Customs Tariff Act 1995; and
 (b) a reference to a tariff heading includes a reference to any tariff subheading listed under the heading in that Schedule.