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CUSTOMS (JAPANESE RULES OF ORIGIN) REGULATION 2014 (SLI NO 198 OF 2014) - RULE 5

Change in tariff classification requirement for non-originating materials

             (1)  For subsection 153ZNE(2) of the Act, each non-originating material used in the production of goods mentioned in an item in the table in Part 2 of Schedule 1 must satisfy the change in tariff classification (if any) mentioned in the item.

             (2)  For subsection 153ZNE(3) of the Act, a non-originating material used in the production of goods mentioned in an item in the table in Part 2 of Schedule 1 that does not satisfy the change in tariff classification (if any) mentioned in the item is taken to satisfy the change in tariff classification if:

                     (a)  it was produced entirely in Japan, or entirely in Japan and Australia, from other non-originating materials; and

                     (b)  each of those materials satisfies the change in tariff classification, including by one or more applications of this subsection.

   



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