Customs Tariff Act 1995
12Classes of countries and places in relation to which special rates apply
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12 Classes of countries and places in relation to which special rates apply
For the purposes of this Act: (a) a country specified in column 1 of the table in Part 1 of Schedule 1 to the regulations is a Forum Island Country; and (b) a country specified in column 1 of the table in Division 1 of Part 2 of Schedule 1 to the regulations is a Least Developed Country; and (c) a country or place specified in column 1 of the table in Division 2 of Part 2 of Schedule 1 to the regulations is to be treated as a Least Developed Country; and (d) a country specified in column 1 of the table in Division 1 of Part 3, 4 or 5 of Schedule 1 to the regulations is a Developing Country; and (e) a place specified in column 1 of the table in Division 2 of Part 3, 4 or 5 of Schedule 1 to the regulations is to be treated as a Developing Country.