Customs Amendment (Product Specific Rule Modernisation) Act 2021 (4 of 2021)

Schedule 1   Amendments

Part 6   Korean originating goods

Customs Act 1901

46   Subsection 153ZMB(1) (definition of Harmonized System)

Repeal the definition, substitute:

Harmonized System means:

(a) the Harmonized Commodity Description and Coding System as in force on 12 December 2014; or

(b) if the table in Annex 3-A of the Agreement is amended or replaced to refer to Chapters, headings and subheadings of a later version of the Harmonized Commodity Description and Coding System - the later version of the Harmonized Commodity Description and Coding System.