Document ID: chunk:federal_register_of_legislation:C2025C00043:section:16:p6
Version: federal_register_of_legislation:C2025C00043
Segment Type: section
Provision Reference: s 16 (pt 6/9)
Character Range: 43369–45940

after the commencement of this subsection; and
 (g) a reference in that Schedule to year 9 is a reference to the eighth calendar year beginning after the commencement of this subsection; and
 (h) a reference in that Schedule to year 10 is a reference to the ninth calendar year beginning after the commencement of this subsection; and
 (i) a reference in that Schedule to year 11 is a reference to the tenth calendar year beginning after the commencement of this subsection; and
 (j) a reference in that Schedule to year 12 is a reference to the 11th calendar year beginning after the commencement of this subsection; and
 (k) a reference in that Schedule to year 13 is a reference to the 12th calendar year beginning after the commencement of this subsection; and
 (l) a reference in that Schedule to year 14 is a reference to the 13th calendar year beginning after the commencement of this subsection; and
 (m) a reference in that Schedule to year 15 is a reference to the 14th calendar year beginning after the commencement of this subsection; and
 (n) a reference in that Schedule to year 16 is a reference to the 15th calendar year beginning after the commencement of this subsection.
 (4AB) If column 2 of an item in the table in Schedule 8B includes "(prescribed goods only)", subparagraph (1)(nb)(i) does not apply to the goods unless the goods are also prescribed for the purposes of that item.
Note: If column 2 of an item in the table in Schedule 8B includes "(prescribed goods only)" and the goods are not prescribed for the purposes of that item, the rate of duty in respect of the goods is Free.
 (4ABA) Subject to section 16B, for the purposes of Schedule 8B, if:
 (a) the goods are Trans‑Pacific Partnership originating goods; and
 (b) the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of any of items 1A to 1E, 396A to 396J, 397 to 408, 410 to 419, 421 to 423, 424A to 424L, 425 to 432ZC, 446 or 448 to 451 in the table in Schedule 8B;
then:
 (c) subparagraph (1)(nb)(i) does not apply to the goods unless the last production process, other than minimal operations, occurred in the United Kingdom; and
 (d) if that subparagraph does apply—the rate of duty in relation to the goods is the rate set out in column 3 of the item concerned in relation to the United Kingdom.
 (4ABB) For the purposes of paragraph (4ABA)(c), the following are minimal operations:
 (a) operations to preserve goods in good condition for the purposes of transport or storage;
 (b) packaging, re‑packaging, breaking up of consignments