Customs By-Laws 2023
67Paper for use in the production of newspapers, periodicals, posters and other printed matter (item 48)
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67 Paper for use in the production of newspapers, periodicals, posters and other printed matter (item 48)
By-law (1) This section may be cited as Customs By‑law No. 2300103. Prescribed goods (2) For the purposes of item 48, other than the goods covered by subsection (3), goods to which that item applies are goods for which both of the following apply: (a) the goods are paper classified under tariff headings 4801 or 4802; and (b) the goods are any one of the following: (i) contain more than 55% mechanical pulp and weigh less than 34 grams per square metre; (ii) contain more than 55% mechanical pulp, weigh more than 40 grams per square metre but less than 48 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre; (iii) contain more than 25% mechanical pulp, contain no bleached chemical pulp and weigh no more than 205 grams per square metre; (iv) contain at least 70% mechanical pulp, weigh no more than 205 grams per square metre and have a water absorbency when tested by the one min Cobb method of at least 45 grams per square metre. (3) Subsection (2) does not apply to goods that is paper that contains more than 55% mechanical pulp and weighs in the range of 34 grams per square metre to 40 grams per square metre. Conditions (4) Item 48 applies to those goods covered by subsection (2) subject to both of the following conditions: (a) the goods are to be used in the production of newspapers, periodicals, posters and other printer matter of a kind that, if imported, would be classified within Chapter 49 in Schedule 3 to the Customs Tariff Act 1995; (b) the goods are under security.