Customs Regulation 2015

PART 1 - PRELIMINARY  

Division 2 - Definitions  

SECTION 5  

5   REFERENCES TO TARIFF HEADING OR TARIFF SUB-HEADING  
In this instrument:

(a) a reference to a tariff heading or a tariff subheading is a reference to a heading or a subheading, as the case may be, in Schedule 3 to the Customs Tariff Act 1995 ; and

(b) a reference to a tariff heading includes a reference to any tariff subheading listed under the heading in that Schedule.