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CUSTOMS ACT 1901 - SECT 269ZDBB

Circumvention activities

  (1)   This section sets out when circumvention activity, in relation to a notice published under subsection   269TG(2) or 269TJ(2), occurs.

Assembly of parts in Australia

  (2)   Circumvention activity , in relation to the notice, occurs if the following apply:

  (a)   goods in the form of individual parts (the circumvention goods ) are exported to Australia;

  (b)   those parts are manufactured in a foreign country in respect of which the notice applies;

  (c)   those parts are assembled in Australia, whether or not with other parts, to create goods (the assembled goods ) that would be the subject of the notice if they were exported to Australia by an exporter in respect of which the notice applies;

  (d)   the total value of the parts manufactured in that foreign country is a significant proportion of the value of the assembled goods;

  (e)   section   8 or 10 of the Dumping Duty Act, as the case requires, does not apply to the export of the circumvention goods to Australia.

Assembly of parts in third country

  (3)   Circumvention activity , in relation to the notice, occurs if the following apply:

  (a)   goods in the form of individual parts are manufactured in a foreign country (the original country ) in respect of which the notice applies;

  (b)   those parts are assembled in a foreign country in respect of which the notice does not apply, whether or not with other parts, to create goods (the circumvention goods ) that would be the subject of the notice if they were exported to Australia by an exporter in respect of which the notice applies;

  (c)   the circumvention goods are exported to Australia;

  (d)   the total value of the parts manufactured in the original country is a significant proportion of the customs value (within the meaning of section   159) of the circumvention goods;

  (e)   section   8 or 10 of the Dumping Duty Act, as the case requires, does not apply to the export of the circumvention goods to Australia.

Export of goods through one or more third countries

  (4)   Circumvention activity , in relation to the notice, occurs if the following apply:

  (a)   goods (the circumvention goods ) are exported to Australia from a foreign country in respect of which the notice does not apply;

  (b)   before that export, there were one or more other exports of the goods from a foreign country to another foreign country;

  (c)   the first of those other exports was from a foreign country in respect of which the notice applies;

  (d)   the circumvention goods would be the subject of the notice if they were exported to Australia by an exporter in respect of which the notice applies;

  (e)   section   8 or 10 of the Dumping Duty Act, as the case requires, does not apply to the export of the circumvention goods to Australia.

Arrangements between exporters

  (5)   Circumvention activity , in relation to the notice, occurs if the following apply:

  (a)   goods (the circumvention goods ) are exported to Australia from a foreign country in respect of which the notice applies;

  (b)   the exporter exported the circumvention goods under an arrangement with another exporter from that foreign country;

  (c)   the other exporter is an exporter in respect of which the notice applies;

  (d)   the circumvention goods would be the subject of the notice if they were exported to Australia by the other exporter;

  (e)   either:

  (i)   section   8 or 10 of the Dumping Duty Act, as the case requires, does not apply to the export of the circumvention goods to Australia; or

  (ii)   section   8 or 10 of the Dumping Duty Act, as the case requires, applies to the export of the circumvention goods to Australia, but the interim duty payable in relation to that export is less than the interim duty that would have been payable if the other exporter had exported the goods to Australia.

Avoidance of intended effect of duty

  (5A)   Circumvention activity , in relation to the notice, occurs if the following apply:

  (a)   goods (the circumvention goods ) are exported to Australia from a foreign country in respect of which the notice applies;

  (b)   the exporter is an exporter in respect of which the notice applies;

  (c)   either or both of sections   8 and 10 of the Dumping Duty Act apply to the export of the circumvention goods to Australia;

  (d)   the importer of the circumvention goods, whether directly or through an associate or associates, sells those goods in Australia without increasing the price commensurate with the total amount of duty payable on the circumvention goods under the Dumping Duty Act;

  (e)   the circumstances covered by paragraphs   (a) to (d) occur over a reasonable period.

Regulations

  (6)   Circumvention activity , in relation to the notice, occurs in the circumstances prescribed by the regulations for the purposes of this subsection.


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