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Customs Regulation 2015
5References to tariff heading or tariff sub‑heading
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5 References to tariff heading or tariff sub‑heading
In this instrument: (a) a reference to a tariff heading or a tariff subheading is a reference to a heading or a 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.