5Duties of importers of plant or structure

5 Duties of importers of plant or structure

The duties imposed on an importer under regulations 59 , 61 , 64 , 196 and 197 of the new regulations do not apply in relation to the importing by the importer of plant or a structure if –

(a) the importer completed the importing of the plant or structure before the 2012 commencement day; or

(b) the importer –

(i) commenced any steps constituting the importation of the plant or structure before the 2012 commencement day; and

(ii) completed the importing of the plant or structure by the first anniversary of the 2012 commencement day.