4Interpretation

4 Interpretation

Note: A number of expressions used in this instrument are defined in subsection 4(1) of the Act, including the following:

(a) arrival;
(b) excise-equivalent goods; and
(c) goods.

(1) In this instrument:

Act means the Customs Act 1901.

Collector has the same meaning as in subsection 8(1) of the Act.

item means an item in Schedule 4 to the Customs Tariff Act 1995.

(2) In this instrument: (a) a reference to a tariff heading or a tariff subheading is a reference to a heading or subheading, as the case may be, in Schedule 3 to the Customs Tariff Act 1995; and (b) a reference to a tariff heading includes a reference to any tariff subheading listed under the heading in that Schedule.