Commonwealth Consolidated Regulations

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CUSTOMS (JAPANESE 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--QUALIFYING--VALUE CONTENT

   6.      Qualifying value content  

   PART 4--DETERMINATION--OF VALUE

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

   PART 5--RECORD--KEEPING OBLIGATIONS

   10.     Exportation of goods to Japan--record keeping by exporter who is not the producer of the goods  
   11.     Exportation of goods to Japan--record keeping by the producer of the goods  


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