733Other duties

733  Other duties  (1) The duties imposed on a manufacturer of plant under regulations 194 and 195 do not apply in relation to any plant if the manufacturer started (or started and completed) any process associated with the manufacture of the plant before 1 January 2012.  (2) If a manufacturer started any process associated with the manufacture of any plant, substance or structure before 1 January 2012, but has not completed the manufacture by 1 January 2013, then:  (b) the manufacturer must comply with the requirements of regulations 194 and 195 in relation to the duties of a manufacturer. Subdivision 4—Duties of persons conducting businesses or undertakings that import plant