734Duties

734  Duties  (1) The duties imposed on an importer under regulations 196 and 197 do not apply in relation to any plant if the importer started (or started and completed) any steps constituting the importation of the plant before 1 January 2012.  (2) If an importer started any process associated with the importing of any plant before 1 January 2012, but has not completed the importing by 1 January 2013, then:  (a) the importer will, in relation to the plant, substance or structure, cease to have the benefit of subregulation (1); and  (b) the importer must comply with the requirements of regulations 196 and 197 in relation to the duties of an importer. Subdivision 5—Duties of persons conducting businesses or undertakings that supply plant