THE NEW TARIFFS
APPLICATION OF : DUTIES DETERMINING LIABILITY The tariff alterations are subject to section 143 of the Customs Act, 1913, which provides: —"In the case of any alteration in the law relating to the liability of any goods to duty or the rate of duty to which any goods are liable, such liability or rate shall, except where otherwise expressly provided, be determined:—(a) In the case of goods warehoused or goods produced in a manufacturing warehouse, whether before or after such alteration in the law, by the law in force at the time when the goods are entered for homo consumption, (b) In the case of all other goods, by the law in force at the time of importation, or by tho law in force at tho time at which the goods are thereafter entered for home consumption, whichever is most favourable to tho importer."
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Bibliographic details
New Zealand Herald, Volume LXXV, Issue 22975, 1 March 1938, Page 12
Word Count
146THE NEW TARIFFS New Zealand Herald, Volume LXXV, Issue 22975, 1 March 1938, Page 12
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