271
CurrentComptroller‑General of Customs may make by‑laws
Volume 4Parts XVB to XVII (sections 269SM to 279), Schedule I
Part XVIRegulations and by‑laws
271 Comptroller‑General of Customs may make by‑laws
Where:
(a)
an item of a Customs Tariff, or a proposed item of a Customs Tariff, is expressed to apply to goods, or to a class or kind of goods, as prescribed by by‑law; or
(b)
under an item of a Customs Tariff, or a proposed item of a Customs Tariff, any matter or thing is expressed to be, or is to be determined, as prescribed or defined by by‑law;
the Comptroller‑General of Customs may, subject to the succeeding sections of this Part, make by‑laws for the purposes of that item or proposed item.
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