Customs (International Obligations) Regulation 2015
1 Section 4 (after paragraph (c) of the definition of Certificate of Origin )
Insert:
(ca) in relation to Chinese originating goods--has the meaning given by subsection 153ZOB(1) of the Act; or
Insert:
"Chinese originating goods " has the meaning given by subsection 153ZOB(1) of the Act.
3 Section 4 (definition of Declaration of Origin )
Repeal the definition, substitute:
"Declaration of Origin " :
(a) in relation to Chinese originating goods--has the meaning given by subsection 153ZOB(1) of the Act; or
(b) in relation to Malaysian originating goods--has the meaning given by subsection 153ZLB(1) of the Act.
4 Section 23 (at the end of the table)
Add:
13 |
Chinese originating goods |
Duty has been paid on the goods. |
14 |
Goods that would have been Chinese originating goods if, at the time the goods were imported, the importer held: (a) a Certificate of Origin, or a Declaration of Origin, for the goods; or (b) a copy of a document mentioned in paragraph (a) |
Both of the following apply: (a) duty has been paid on the goods; (b) the importer holds a Certificate of Origin, or a Declaration of Origin, for the goods, or a copy of either of those documents, at the time of making the application for the refund. |
5 At the end of section 24
Add:
; or (g) the goods mentioned in item 13 or 14 of the table in section 23 are Chinese originating goods.
6 Subsection 31(2) (paragraph (a) of the definition of duty payable )
Omit "or 11", substitute ", 11 or 13".
7 Subsection 31(2) (paragraph (b) of the definition of duty payable )
Omit "or 12", substitute ", 12 or 14".
8 Subsection 31(2) (at the end of the definition of relevant originating goods )
Add:
; (g) Chinese originating goods.