Commonwealth Consolidated Regulations

CUSTOMS (KOREAN RULES OF ORIGIN) REGULATION 2014

- made under the Customs Act 1901

TABLE OF PROVISIONS

   PART 1--PRELIMINARY

   1.      Name  
   3.      Authority  
   4.      Definitions  

   PART 2--TARIFF--CHANGE REQUIREMENT

   5.      Change in tariff classification requirement for non - originating materials  

   PART 3--REGIONAL--VALUE CONTENT REQUIREMENT

   6.      Build - down method  
   7.      Build - up method  

   PART 4--DETERMINATION--OF VALUE

   8.      Value of goods that are originating materials or non - originating materials  
   9.      Value of accessories, spare parts or tools  
   10.     Value of packaging material and container  

   PART 5--RECORD--KEEPING OBLIGATIONS

   12.     Exportation of goods to Korea--record keeping by exporter who is not the producer of the goods  
   13.     Exportation of goods to Korea--record keeping by the producer of the goods