Document ID: chunk:federal_register_of_legislation:C2025C00043:section:16:p1
Version: federal_register_of_legislation:C2025C00043
Segment Type: section
Provision Reference: s 16 (pt 1/9)
Character Range: 31972–34613

16  Calculation of duty
 (1) Subject to sections 17, 18, 18A, 18B, 20 and 22, the duty in respect of goods must be worked out as follows:
 (a) if the goods:
 (i) are not the produce or manufacture of a Preference Country; and
 (ia) are not Singaporean originating goods; and
 (ii) are not US originating goods; and
 (iii) are not Thai originating goods; and
 (iv) are not New Zealand originating goods; and
 (iva) are not Peruvian originating goods; and
 (v) are not Chilean originating goods; and
 (vi) are not AANZ originating goods; and
 (via) are not Pacific Islands originating goods; and
 (vib) are not Trans‑Pacific Partnership originating goods; and
 (vii) are not Malaysian originating goods; and
 (viia) are not Indonesian originating goods; and
 (viii) are not Korean originating goods; and
 (viiia) are not Indian originating goods; and
 (ix) are not Japanese originating goods; and
 (x) are not Chinese originating goods; and
 (xi) are not Hong Kong originating goods; and
 (xii) are not RCEP originating goods; and
 (xiii) are not UK originating goods;
  by reference to the general rate set out in the third column of the tariff classification under which the goods are classified;
 (b) if the goods are New Zealand originating goods:
 (i) if a rate of duty that applies in relation to New Zealand is set out in the third column of the tariff classification under which the goods are classified—by reference to that rate of duty; or
 (ii) otherwise—Free;
 (c) if the goods are the produce or manufacture of Papua New Guinea:
 (i) if a rate of duty that applies in relation to Papua New Guinea is set out in the third column of the tariff classification under which the goods are classified—by reference to that rate of duty; or
 (ii) otherwise—Free;
 (d) if the goods are the produce or manufacture of Canada:
 (i) if a rate of duty that applies in relation to Canada is set out in the third column of the tariff classification under which the goods are classified—by reference to that rate of duty; or
 (ii) otherwise—by reference to the general rate of duty set out in the third column of that tariff classification;
 (e) if the goods are the produce or manufacture of a Forum Island Country:
 (i) if a rate of duty that applies in relation to Forum Island Countries is set out in the third column of the tariff classification under which the goods are classified—by reference to that rate of duty; or
 (ii) otherwise—Free;
 (f) if the goods are the produce or manufacture of a Developing Country or place specified in Part 5 of Schedule 1 to the regulations:
 (i) subject to subparagraphs (ii) and (iii)—by reference to the