Customs Amendment (Miscellaneous Measures) Act 2013 (33 of 2013)
Schedule 1 Amendments
Part 3 Valuation of imported goods
Customs Act 1901
28 Application provision
The amendments made by this Part apply in relation to:
(a) goods imported into Australia on or after the commencement of this Part; and
(b) goods imported into Australia before the commencement of this Part, where the time for working out the rate of import duty on the goods had not occurred before the commencement of this Part.