732Duties of importers

732 Duties of importers (1) If an importer commenced any steps constituting the importation of plant or a structure before 1 January 2012: (a) the new upstream duties imposed on an importer do not apply in relation to the importation of the plant or structure; and (b) the old upstream duties imposed on the importer in relation to the importation of the plant or structure continue to apply as if the old WHS Act had not been repealed. NUL regulations 59(5), 61(7), 64, 196, 197 and 232. WHS regulations 11 and 86 immediately before 1 January 2012.