Customs (International Obligations) By-Laws 2023
5Application in relation to Customs Tariff proposals
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5 Application in relation to Customs Tariff proposals
(1) This instrument prescribes goods for the purposes of items: (a) as in force from time to time; and (b) as proposed from time to time in a Customs Tariff proposed in the Parliament; and (c) as proposed from time to time to be altered by a Customs Tariff alteration proposed in the Parliament. (2) A reference in this instrument to a provision of the Customs Tariff Act 1995 (whether or not the provision is an item in Schedule 4 to that Act) includes a reference to that provision: (a) as in force from time to time; and (b) as proposed from time to time in a Customs Tariff proposed in the Parliament; and (c) as proposed from time to time to be altered by a Customs Tariff alteration proposed in the Parliament.
Note: A provision of the Customs Tariff Act 1995 which may be proposed to be altered by a Customs Tariff alteration could, for example, include a tariff heading or a tariff subheading.