6Duties of an importer

6 Duties of an importer

(1)  Subject to subsections (3) and (4) , the duties imposed on an importer under section 24 of the new Act do not apply to or in relation to the importing by the importer of any plant, substance or structure (including with respect to carrying out any calculations, analysis, testing or examination or with respect to the provision of any information) if the importer commenced, or commenced and completed, any steps constituting the importation of the plant, substance or structure before the commencement day.

(2)  If –

(a) subsection (1) applies in relation the importing of a plant, substance or structure; and

(b) section 14 of the former Act would apply to the importation if that section were still in operation –

then –

(c) the importer must, in relation to the importation of the plant, substance or structure, comply with the relevant requirements of section 14 of the former Act as if the former Act were still in operation; and

(d) if the importer fails to comply with paragraph (c) , the importer may be prosecuted under the former Act, in relation to the importation of that plant, substance or structure, as if the former Act were still in operation.

(3)  If an importer commenced any process associated with the importing of any plant, substance or structure before the commencement day but has not completed the importing by the first anniversary of the commencement day, then the importer will, in relation to the importing of the plant, substance or structure, cease to have the benefit of subsection (1) and the importer must comply with the requirements under section 24 of the new Act in relation to the duties of an importer.

(4)  If –

(a) an importer, on or after the commencement day,carries out any calculations, analysis, testing or examination in connection with the performance of a duty under the former Act; and

(b) the importer would, if the calculations, analysis, testing or examination were carried out under the new Act, be subject to a requirement set out in or of the new Act –