Customs Tariff Amendment (Schedule 4) Act 2012 (138 of 2012)
Schedule 1 Main amendments
Part 2 Application, saving and transitional provisions
4 Application provision
The amendments made by this Schedule apply in relation to:
(a) goods imported into Australia on or after the commencement of this Schedule; and
(b) goods imported into Australia before that commencement, where the time for working out the rate of import duty on the goods had not occurred before that commencement.