Document ID: chunk:federal_register_of_legislation:F2023C01082:reg:4
Version: federal_register_of_legislation:F2023C01082
Segment Type: reg
Provision Reference: reg 4
Character Range: 3572–4281

4  Interpretation
Note: A number of expressions used in this instrument are defined in subsection 4(1) of the Act, including the following:
(a) arrival;
(b) excise-equivalent goods; and
(c) goods.
 (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.
 (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.