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Customs Tariff Act 1995
15Imposition of duties
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#### 15 Imposition of duties
Duties of Customs are imposed by this Act on:
(a) goods imported into Australia on or after 1 July 1996; and
(b) goods:
(i) imported into Australia before 1 July 1996; and
(ii) entered, or again entered, for home consumption on or after that day.