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CUSTOMS ACT 1901 - SECT 153ZOE

Goods produced in China, or in China and Australia, from non - originating materials

  (1)   Goods are Chinese originating goods if:

  (a)   they are classified to a Chapter, heading or subheading of the Harmonized System that is covered by the table in Annex II to the Agreement; and

  (b)   they are produced entirely in the territory of China, or entirely in the territory of China and the territory of Australia, from non - originating materials only or from non - originating materials and originating materials; and

  (c)   the goods satisfy the requirements applicable to the goods in that Annex; and

  (d)   either:

  (i)   the importer of the goods has, at the time the goods are imported, a Certificate of Origin or a Declaration of Origin, or a copy of one, for the goods; or

  (ii)   Australia has waived the requirement for a Certificate of Origin or a Declaration of Origin for the goods.

  (2)   Without limiting paragraph   (1)(c), a requirement may be specified in the table in Annex II to the Agreement by using an abbreviation that is given a meaning for the purposes of that Annex.

Change in tariff classification

  (3)   If a requirement that applies in relation to the goods is that all non - originating materials used in the production of the goods must have undergone a particular change in tariff classification, the regulations may prescribe when a non - originating material used in the production of the goods is taken to satisfy the change in tariff classification.

  (4)   If:

  (a)   a requirement that applies in relation to the goods is that all non - originating materials used in the production of the goods must have undergone a particular change in tariff classification; and

  (b)   one or more of the non - originating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total value of the non - originating materials covered by paragraph   (b) does not exceed 10% of the customs value of the goods.

Regional value content

  (5)   If a requirement that applies in relation to the goods is that the goods must have a minimum requirement of regional value content worked out in a particular way:

  (a)   the regional value content of the goods is to be worked out in accordance with the Agreement; or

  (b)   if the regulations prescribe how to work out the regional value content of the goods--the regional value content of the goods is to be worked out in accordance with the regulations.

  (6)   If:

  (a)   a requirement that applies in relation to the goods is that the goods must have a minimum requirement of regional value content worked out in a particular way; and

  (b)   the goods are imported into Australia with accessories, spare parts or tools; and

  (c)   the accessories, spare parts or tools are classified and invoiced with the goods and are included in the price of the goods; and

  (d)   the accessories, spare parts or tools are not imported solely for the purpose of artificially raising the regional value content of the goods; and

  (e)   the quantities and value of the accessories, spare parts or tools are customary for the goods; and

  (f)   the accessories, spare parts or tools are non - originating materials;

the regulations must provide for the value of the accessories, spare parts or tools covered by paragraph   (f) to be taken into account for the purposes of working out the regional value content of the goods.

Note:   The value of the accessories, spare parts or tools is to be worked out in accordance with the regulations: see subsection   153ZOB(3).

  (7)   For the purposes of subsection   (6), disregard section   153ZOG in working out whether the accessories, spare parts or tools are non - originating materials.


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