Document ID: chunk:federal_register_of_legislation:C2009A00098:clause:1_10
Version: federal_register_of_legislation:C2009A00098
Segment Type: clause
Provision Reference: sch 1 cl 10
Character Range: 4867–6267

10  Subsections 16(3) and (4)
Repeal the subsections, substitute:

AANZ originating goods
 (3) If column 2 of an item in the table in Schedule 8 includes "(prescribed goods only)", subparagraph (1)(n)(i), insofar as it relates to that item, does not apply to the goods unless the goods are also prescribed by the regulations for the purposes of that item.
Note: If column 2 of an item in the table in Schedule 8 includes "(prescribed goods only)" and the goods are not prescribed for the purposes of that item or any other item, the rate of duty in respect of the goods is Free.
 (4) If:
 (a) the goods are AANZ originating goods; and
 (b) the goods are classified to a subheading in Schedule 3 that is specified in column 2 of any of items 341 to 365 in the table in Schedule 8;
then:
 (c) subparagraph (1)(n)(i) does not apply to the goods unless the goods are imported from a country specified in column 3 of the item concerned; 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 that country.

Least rate of duty
 (5) If, apart from this subsection, more than one paragraph of subsection (1) 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.