Document ID: chunk:federal_register_of_legislation:C2025C00043:section:18:p1
Version: federal_register_of_legislation:C2025C00043
Segment Type: section
Provision Reference: s 18 (pt 1/5)
Character Range: 55506–57843

18  Calculation of concessional duty
 (1) Subject to sections 18A, 20 and 22, if an item in Schedule 4 prima facie applies to goods, that item only applies to those goods if the duty payable in respect of those goods under that item is less than the duty that, apart from this section, would be payable:
 (a) under the tariff classification in Schedule 3 that applies to the goods; or
 (aa) under an item in the table in Schedule 4A that applies to the goods; or
 (b) under an item in the table in Schedule 5 that applies to the goods; or
 (c) under an item in the table in Schedule 6 that applies to the goods; or
 (ca) under an item in the table in Schedule 6A that applies to the goods; or
 (d) under an item in the table in Schedule 7 that applies to the goods; or
 (e) under an item in the table in Schedule 8 that applies to the goods; or
 (ea) under an item in the table in Schedule 8A that applies to the goods; or
 (eb) under an item in the table in Schedule 8B that applies to the goods; or
 (f) under an item in the table in Schedule 9 that applies to the goods; or
 (fa) under an item in the table in Schedule 9A that applies to the goods; or
 (g) under an item in the table in Schedule 10 that applies to the goods; or
 (ga) under an item in the table in Schedule 10A that applies to the goods; or
 (h) under an item in the table in Schedule 11 that applies to the goods; or
 (i) under an item in the table in Schedule 12 that applies to the goods; or
 (j) under an item in the table in Schedule 13 that applies to the goods; or
 (k) under an item in the table in Schedule 14 that applies to the goods; or
 (l) under an item in the table in Schedule 15 that applies to the goods.
 (2) For the purposes of subsection (1), the amount of duty payable in respect of goods under an item in Schedule 4 is an amount of duty 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