reg 5
In forceDuties of importers of plant or structure
Part 2Upstream Duties
5 Duties of importers of plant or structure
The duties imposed on an importer under regulations 59, 61, 64, 196 and 197 of the new regulations do not apply in relation to the importing by the importer of plant or a structure if –
the importer completed the importing of the plant or structure before the 2012 commencement day; or the importer – commenced any steps constituting the importation of the plant or structure before the 2012 commencement day; and completed the importing of the plant or structure by the first anniversary of the 2012 commencement day.
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