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Customs Tariff Act 1995
10Certain words etc. are rates of duty
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10 Certain words etc. are rates of duty
(1) Unless the contrary intention appears, if the word “Free” is set out in section 16 or 18 or in a rate column, that word is a rate of duty. (2) Unless the contrary intention appears, any words, or words and figures, set out in a rate column, that enable the duty to be worked out in respect of goods, are a rate of duty.