Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 272

    The Comptroller - General of Customs may specify in a by - law made for the purposes of an item, or a proposed item, of a Customs Tariff that is expressed to apply to goods, or to a class or kind of goods, as prescribed by by - law:

  (a)   the goods, or the class or kind of goods, to which that item or proposed item applies;

  (b)   the conditions, if any, subject to which that item or proposed item applies to those goods or to goods included in that class or kind of goods; and

  (c)   such other matters as are necessary to determine the goods to which that item or proposed item applies.