Document ID: chunk:federal_register_of_legislation:C2025C00043:section:18:p5
Version: federal_register_of_legislation:C2025C00043
Segment Type: section
Provision Reference: s 18 (pt 5/5)
Character Range: 64358–65167

third column of that item—by reference to that rate of duty; or
 (ii) otherwise—Free;
 (t) if the goods are RCEP originating goods:
 (i) if "RCEP" is specified in relation to a rate of duty set out in the third column of that item—by reference to that rate of duty; or
 (ii) otherwise—Free;
 (u) if the goods are UK originating goods:
 (i) if a rate of duty that applies in relation to the United Kingdom is set out in the third column of that item—by reference to that rate of duty; or
 (ii) otherwise—Free.

Least rate of duty
 (3) If, apart from this subsection, more than one paragraph of subsection (2) would apply in relation to the goods, then the paragraph that does apply in relation to the goods is the paragraph in respect of which the least amount of duty would be payable in respect of the goods.