(1) This Act may be cited as the Customs and Excise Act 1996.
(2) Except as provided in subsection (3), this Act shall come into force on a date to be appointed by the Governor-General by Order in Council.
(3) Sections 81 and 306 shall come into force on the date on which this Act receives the Royal assent.
Section 1(2): Customs and Excise Act 1996 brought into force, on 1 October 1996, by the Customs and Excise Act Commencement Order 1996 (SR 1996/229).