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CUSTOMS ACT 1901 - SECT 153ZIB

Interpretation

Definitions

  (1)   In this Division:

"Agreement" means the Australia New Zealand Closer Economic Relations Trade Agreement done at Canberra on 28   March 1983, as amended from time to time.

Note:   The text of the Agreement is set out in Australian Treaty Series 1983 No.   2. In 2006 the text of an Agreement in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

"aquaculture" has the meaning given by Article 3 of the Agreement.

"Australian originating goods" means goods that are Australian originating goods under a law of New Zealand that implements the Agreement.

"Convention" means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14   June 1983.

Note:   The text of the Convention is set out in Australian Treaty Series 1988 No.   30. In 2006 the text of a Convention in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

"customs value" of goods has the meaning given by section   159.

"Harmonized Commodity Description and Coding System" means the Harmonized Commodity Description and Coding System that is established by or under the Convention.

"Harmonized System" means:

  (a)   the Harmonized Commodity Description and Coding System as in force on 1   September 2011; or

  (b)   if the table in Annex G of the Agreement is amended or replaced to refer to Chapters, headings and subheadings of a later version of the Harmonized Commodity Description and Coding System--the later version of the Harmonized Commodity Description and Coding System.

"indirect materials" means:

  (a)   goods or energy used or consumed in the production, testing or inspection of goods, but not physically incorporated in the goods; or

  (b)   goods or energy used or consumed in the operation or maintenance of buildings or equipment associated with the production of goods;

including:

  (c)   fuel (within its ordinary meaning); and

  (d)   tools, dies and moulds; and

  (e)   spare parts; and

  (f)   lubricants, greases, compounding materials and other similar goods; and

  (g)   gloves, glasses, footwear, clothing, safety equipment and supplies; and

  (h)   catalysts and solvents.

"manufacture" means the creation of an article essentially different from the matters or substances that go into that creation.

"New Zealand originating goods" means goods that, under this Division, are New Zealand originating goods.

"non-originating materials" means goods that are not originating materials.

"originating materials" means:

  (a)   New Zealand originating goods that are used or consumed in the production of other goods; or

  (b)   Australian originating goods that are used or consumed in the production of other goods; or

  (c)   indirect materials.

"produce" means grow, farm, raise, breed, mine, harvest, fish, trap, hunt, capture, gather, collect, extract, manufacture, process, assemble, restore or renovate.

"territorial sea" has the same meaning as in the Seas and Submerged Lands Act 1973 .

Value of goods

  (3)   The value of goods for the purposes of this Division is to be worked out in accordance with the regulations. The regulations may prescribe different valuation rules for different kinds of goods.

Tariff classifications

  (4)   In specifying tariff classifications for the purposes of this Division, the regulations may refer to the Harmonized System.

  (5)   Subsection   4(3A) does not apply for the purposes of this Division.

Incorporation of other instruments

  (6)   For the purposes of this Division, the regulations may apply, adopt or incorporate any matter contained in any instrument or other writing as in force or existing from time to time.


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