32Compressed or liquefied gases imported or in refillable containers of iron, steel or similar containers of base metals (item 22)

32 Compressed or liquefied gases imported or in refillable containers of iron, steel or similar containers of base metals (item 22)

By-law (1) This section may be cited as Customs By‑law No. 2300047. Prescribed goods (2) For the purposes of item 22, each of the following goods are goods to which that item applies: (a) compressed or liquefied gas; (b) a container designed to be refilled, or a kind classified under heading 7311 of Schedule 3, and similar containers of base metal. Definitions (3) In this section:

base metal has the same meaning as in Schedule 3 to the Customs Tariff Act 1995.

Note: The expression base metal is defined in Note 3 to Section XV of Schedule 3 to the Customs Tariff Act 1995.

refillable container means a container that:

(a) is designed to be refilled; and
(b) is either:
(i) classified under tariff heading 7311; or
(ii) is a similar container made of base metal.