Commonwealth Coat of Arms of Australia

Customs Act 1901

No. 6, 1901

Compilation No. 178

Compilation date: 28 November 2023

Includes amendments up to: Act No. 98, 2023

Registered: 7 December 2023

This compilation is in 5 volumes

Volume 1: sections 1–126C

Volume 2: sections 126D–183U

Volume 3: sections 183UA–269SK

Volume 4: sections 269SM–279

 Schedule

Volume 5: Endnotes

Each volume has its own contents

About this compilation

This compilation

This is a compilation of the Customs Act 1901 that shows the text of the law as amended and in force on 28 November 2023 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Selfrepealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

 

 

 

Contents

Part VIA—Electronic communications

126D ComptrollerGeneral of Customs to maintain information systems

126DA Communications standards and operation

126DB Authentication of certain electronic communications

126DC Records of certain electronic communications

126DD Authentication, records and Electronic Transactions Act 1999

126E Communication to Department when information system is temporarily inoperative

126F Payment when information system is temporarily inoperative

126G Meaning of temporarily inoperative

126H ComptrollerGeneral of Customs may arrange for use of computer programs to make decisions etc.

Part VII—Ships’ stores and aircraft’s stores

127 Use of ships’ and aircraft’s stores

128 Unshipment of ships’ and aircraft’s stores

129 Ships’ and aircraft’s stores not to be taken on board without approval

130 Ship’s and aircraft’s stores exempt from duty

130A Entry not required for ship’s or aircraft’s stores

130B Payment of duty on ship’s or aircraft’s stores

130C Interpretation

Part VIII—The duties

Division 1—The payment and computation of duties generally

131A Fish caught by Australian ships

131AA No duty on goods for Timor Sea petroleum activities purpose

131B Liability of Commonwealth authorities to pay duties of Customs

132 Rate of import duty

132AA When import duty must be paid

132A Prepayment of duty

132B Declared period quotas—effect on rates of import duty

132C Revocation and variation of quota orders

132D Service of quota orders etc.

133 Export duties

134 Weights and measures

135 Proportion

136 Manner of fixing duty

137 Manner of determining volumes of, and fixing duty on, beer

142 Measurement for duty

145 Value of goods sold

148 Derelict goods dutiable

149 Duty on goods in report of cargo that are not produced or landed

150 Samples

152 Alterations to agreements where duty altered

Division 1AA—Calculation of duty on certain alcoholic beverages

153AA Meaning of alcoholic beverage

153AB Customs duty to be paid according to labelled alcoholic strength of prescribed alcoholic beverages

153AC Rules for working out strength of prescribed alcoholic beverages

153AD Obscuration

Division 1A—Rules of origin of preference claim goods

153A Purpose of Division

153B Definitions

153C Total expenditure of factory on materials

153D Allowable expenditure of factory on materials

153E Calculation of the cost of materials received at a factory

153F Allowable expenditure of factory on labour

153G Allowable expenditure of factory on overheads

153H Unmanufactured goods

153L Manufactured goods originating in Papua New Guinea or a Forum Island Country

153LA Modification of section 153L in special circumstances

153M Manufactured goods originating in a particular Developing Country

153N Manufactured goods originating in a Developing Country but not in any particular Developing Country

153NA Manufactured goods originating in a Least Developed Country

153P Manufactured goods originating in Canada

153Q Manufactured goods originating in a country that is not a preference country

153R Are goods commercially manufactured in Australia?

153S Rule against double counting

Division 1BA—Singaporean originating goods

Subdivision A—Preliminary

153XC Simplified outline of this Division

153XD Interpretation

Subdivision B—Goods wholly obtained or produced entirely in Singapore or in Singapore and Australia

153XE Goods wholly obtained or produced entirely in Singapore or in Singapore and Australia

Subdivision C—Goods produced in Singapore, or in Singapore and Australia, from originating materials

153XF Goods produced in Singapore, or in Singapore and Australia, from originating materials

Subdivision D—Goods produced in Singapore, or in Singapore and Australia, from nonoriginating materials

153XG Goods produced in Singapore, or in Singapore and Australia, from nonoriginating materials

153XH Packaging materials and containers

Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials

153XI Goods that are accessories, spare parts, tools or instructional or other information materials

Subdivision F—Consignment

153XJ Consignment

Subdivision G—Regulations

153XK Regulations

Division 1C—US originating goods

Subdivision A—Preliminary

153Y Simplified outline

153YA Interpretation

Subdivision B—Goods wholly obtained or produced entirely in the US

153YB Goods wholly obtained or produced entirely in the US

Subdivision C—Goods produced entirely in the US or in the US and Australia exclusively from originating materials

153YC Goods produced entirely in the US or in the US and Australia exclusively from originating materials

Subdivision D—Goods produced in the US, or in the US and Australia, from nonoriginating materials

153YD Goods produced in the US, or in the US and Australia, from nonoriginating materials

Subdivision F—Goods that are standard accessories, spare parts or tools

153YJ Goods that are standard accessories, spare parts or tools

Subdivision G—Packaging materials and containers

153YK Packaging materials and containers

Subdivision H—Consignment

153YL Consignment

Subdivision I—Regulations

153YM Regulations

Division 1D—Thai originating goods

Subdivision A—Preliminary

153Z Simplified outline

153ZA Interpretation

Subdivision B—Wholly obtained goods of Thailand

153ZB Wholly obtained goods of Thailand

Subdivision C—Goods produced entirely in Thailand or in Thailand and Australia

153ZC Goods produced entirely in Thailand or in Thailand and Australia

Subdivision D—Goods that are standard accessories, spare parts or tools

153ZF Goods that are standard accessories, spare parts or tools

Subdivision E—Packaging materials and containers

153ZG Packaging materials and containers

Subdivision F—Consignment

153ZH Consignment

Subdivision G—Regulations

153ZI Regulations

Division 1E—New Zealand originating goods

Subdivision A—Preliminary

153ZIA Simplified outline

153ZIB Interpretation

Subdivision B—Goods wholly obtained or produced in New Zealand or New Zealand and Australia

153ZIC Goods wholly obtained or produced in New Zealand or New Zealand and Australia

Subdivision C—Goods produced in New Zealand or New Zealand and Australia from originating materials

153ZID Goods produced in New Zealand or New Zealand and Australia from originating materials

Subdivision D—Goods produced in New Zealand or New Zealand and Australia from nonoriginating materials

153ZIE Goods produced in New Zealand or New Zealand and Australia from nonoriginating materials

153ZIF Packaging materials and containers

Subdivision E—Goods that are standard accessories, spare parts or tools

153ZIG Goods that are standard accessories, spare parts or tools

Subdivision F—Goods wholly manufactured in New Zealand

153ZIH Goods wholly manufactured in New Zealand

Subdivision G—Nonqualifying operations

153ZIJ Nonqualifying operations

Subdivision H—Consignment

153ZIK Consignment

Subdivision I—Regulations

153ZIKA Regulations

Division 1EA—Peruvian originating goods

Subdivision A—Preliminary

153ZIL Simplified outline of this Division

153ZIM Interpretation

Subdivision B—Goods wholly obtained or produced entirely in Peru or in Peru and Australia

153ZIN Goods wholly obtained or produced entirely in Peru or in Peru and Australia

Subdivision C—Goods produced in Peru, or in Peru and Australia, from originating materials

153ZIO Goods produced in Peru, or in Peru and Australia, from originating materials

Subdivision D—Goods produced in Peru, or in Peru and Australia, from nonoriginating materials

153ZIP Goods produced in Peru, or in Peru and Australia, from nonoriginating materials

153ZIQ Packaging materials and containers

Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials

153ZIR Goods that are accessories, spare parts, tools or instructional or other information materials

Subdivision F—Consignment

153ZIS Consignment

Subdivision G—Regulations

153ZIT Regulations

Division 1F—Chilean originating goods

Subdivision A—Preliminary

153ZJA Simplified outline

153ZJB Interpretation

Subdivision B—Wholly obtained goods of Chile

153ZJC Wholly obtained goods of Chile

Subdivision C—Goods produced in Chile from originating materials

153ZJD Goods produced in Chile from originating materials

Subdivision D—Goods produced in Chile, or Chile and Australia, from nonoriginating materials

153ZJE Goods produced in Chile, or Chile and Australia, from nonoriginating materials

153ZJF Packaging materials and containers

Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information resources

153ZJG Goods that are accessories, spare parts, tools or instructional or other information resources

Subdivision F—Nonqualifying operations

153ZJH Nonqualifying operations

Subdivision G—Consignment

153ZJI Consignment

Subdivision H—Regulations

153ZJJ Regulations

Division 1G—ASEANAustraliaNew Zealand (AANZ) originating goods

Subdivision A—Preliminary

153ZKA Simplified outline

153ZKB Interpretation

Subdivision B—Wholly obtained goods of a Party

153ZKC Wholly obtained goods of a Party

Subdivision C—Goods produced from originating materials

153ZKD Goods produced from originating materials

Subdivision D—Goods produced from nonoriginating materials

153ZKE Goods produced from nonoriginating materials

153ZKG Nonqualifying operations or processes

153ZKH Packaging materials and containers

Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials

153ZKI Goods that are accessories, spare parts, tools or instructional or other information materials

Subdivision F—Consignment

153ZKJ Consignment

Subdivision G—Regulations

153ZKJA Regulations

Division 1GA—Pacific Islands originating goods

Subdivision A—Preliminary

153ZKK Simplified outline of this Division

153ZKL Interpretation

Subdivision B—Goods wholly obtained or produced in a Party

153ZKM Goods wholly obtained or produced in a Party

Subdivision C—Goods produced from originating materials

153ZKN Goods produced from originating materials

Subdivision D—Goods produced from nonoriginating materials

153ZKO Goods produced from nonoriginating materials

153ZKP Packaging materials and containers

Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials

153ZKQ Goods that are accessories, spare parts, tools or instructional or other information materials

Subdivision F—Consignment

153ZKR Consignment

Subdivision G—Regulations

153ZKS Regulations

Division 1GB—TransPacific Partnership originating goods

Subdivision A—Preliminary

153ZKT Simplified outline of this Division

153ZKU Interpretation

Subdivision B—Goods wholly obtained or produced entirely in the territory of one or more of the Parties

153ZKV Goods wholly obtained or produced entirely in the territory of one or more of the Parties

Subdivision C—Goods produced from originating materials

153ZKW Goods produced from originating materials

Subdivision D—Goods produced from nonoriginating materials

153ZKX Goods produced from nonoriginating materials

153ZKY Packaging materials and containers

Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials

153ZKZ Goods that are accessories, spare parts, tools or instructional or other information materials

Subdivision F—Consignment

153ZKZA Consignment

Subdivision G—Regulations

153ZKZB Regulations

Division 1H—Malaysian originating goods

Subdivision A—Preliminary

153ZLA Simplified outline

153ZLB Interpretation

Subdivision B—Goods wholly obtained or produced in Malaysia or in Malaysia and Australia

153ZLC Goods wholly obtained or produced in Malaysia or in Malaysia and Australia

Subdivision C—Goods produced in Malaysia, or in Malaysia and Australia, from originating materials

153ZLD Goods produced in Malaysia, or in Malaysia and Australia, from originating materials

Subdivision D—Goods produced in Malaysia, or in Malaysia and Australia, from nonoriginating materials

153ZLE Goods produced in Malaysia, or in Malaysia and Australia, from nonoriginating materials

153ZLF Packaging materials and containers

153ZLG Nonqualifying operations

Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials

153ZLH Goods that are accessories, spare parts, tools or instructional or other information materials

Subdivision F—Consignment

153ZLI Consignment

Subdivision G—Regulations

153ZLJ Regulations

Division 1HA—Indonesian originating goods

Subdivision A—Preliminary

153ZLJA Simplified outline of this Division

153ZLK Interpretation

Subdivision B—Goods wholly obtained or produced in Indonesia

153ZLL Goods wholly obtained or produced in Indonesia

Subdivision C—Goods produced in Indonesia from originating materials

153ZLM Goods produced in Indonesia from originating materials

Subdivision D—Goods produced in Indonesia, or in Indonesia and Australia, from nonoriginating materials

153ZLN Goods produced in Indonesia, or in Indonesia and Australia, from nonoriginating materials

153ZLO Packaging materials and containers

Subdivision E—Consignment and exhibition

153ZLP Consignment

153ZLQ Exhibition

Subdivision F—Regulations

153ZLR Regulations

Division 1J—Korean originating goods

Subdivision A—Preliminary

153ZMA Simplified outline of this Division

153ZMB Interpretation

Subdivision B—Goods wholly obtained in Korea or in Korea and Australia

153ZMC Goods wholly obtained in Korea or in Korea and Australia

Subdivision C—Goods produced in Korea, or in Korea and Australia, from originating materials

153ZMD Goods produced in Korea, or in Korea and Australia, from originating materials

Subdivision D—Goods produced in Korea, or in Korea and Australia, from nonoriginating materials

153ZME Goods produced in Korea, or in Korea and Australia, from nonoriginating materials

153ZMF Packaging materials and containers

Subdivision E—Nonqualifying operations

153ZMG Nonqualifying operations

Subdivision F—Other matters

153ZMH Consignment

153ZMI Outward processing zones on the Korean Peninsula

153ZMJ Regulations

Division 1JA—Indian originating goods

Subdivision A—Preliminary

153ZMK Simplified outline of this Division

153ZML Interpretation

Subdivision B—Goods wholly obtained or produced in India or in India and Australia

153ZMM Goods wholly obtained or produced in India or in India and Australia

Subdivision C—Goods produced in India, or in India and Australia, from nonoriginating materials

153ZMN Goods produced in India, or in India and Australia, from nonoriginating materials

153ZMO Nonqualifying operations

Subdivision D—Packaging materials and containers

153ZMP Packaging materials and containers

Subdivision E—Consignment

153ZMQ Consignment

Subdivision F—Regulations

153ZMR Regulations

Division 1K—Japanese originating goods

Subdivision A—Preliminary

153ZNA Simplified outline of this Division

153ZNB Interpretation

Subdivision B—Goods wholly obtained in Japan

153ZNC Goods wholly obtained in Japan

Subdivision C—Goods produced in Japan from originating materials

153ZND Goods produced in Japan from originating materials

Subdivision D—Goods produced in Japan, or in Japan and Australia, from nonoriginating materials

153ZNE Goods produced in Japan, or in Japan and Australia, from nonoriginating materials

153ZNF Packaging materials and containers

153ZNG Nonqualifying operations

Subdivision E—Consignment

153ZNH Consignment

Subdivision F—Regulations

153ZNI Regulations

Division 1L—Chinese originating goods

Subdivision A—Preliminary

153ZOA Simplified outline of this Division

153ZOB Interpretation

Subdivision B—Goods wholly obtained or produced in the territory of China

153ZOC Goods wholly obtained or produced in the territory of China

Subdivision C—Goods produced in China, or in China and Australia, from originating materials

153ZOD Goods produced in China, or in China and Australia, from originating materials

Subdivision D—Goods produced in China, or in China and Australia, from nonoriginating materials

153ZOE Goods produced in China, or in China and Australia, from nonoriginating materials

153ZOF Packaging materials and containers

Subdivision E—Goods that are accessories, spare parts or tools

153ZOG Goods that are accessories, spare parts or tools

Subdivision F—Nonqualifying operations

153ZOH Nonqualifying operations

Subdivision G—Consignment

153ZOI Consignment

Subdivision H—Regulations

153ZOJ Regulations

Division 1M—Hong Kong originating goods

Subdivision A—Preliminary

153ZPA Simplified outline of this Division

153ZPB Interpretation

Subdivision B—Goods wholly obtained or produced entirely in Hong Kong, China or in Hong Kong, China and Australia

153ZPC Goods wholly obtained or produced entirely in Hong Kong, China or in Hong Kong, China and Australia

Subdivision C—Goods produced in Hong Kong, China, or in Hong Kong, China and Australia, from originating materials

153ZPD Goods produced in Hong Kong, China, or in Hong Kong, China and Australia, from originating materials

Subdivision D—Goods produced in Hong Kong, China, or in Hong Kong, China and Australia, from nonoriginating materials

153ZPE Goods produced in Hong Kong, China, or in Hong Kong, China and Australia, from nonoriginating materials

153ZPF Packaging materials and containers

Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials

153ZPG Goods that are accessories, spare parts, tools or instructional or other information materials

Subdivision F—Consignment

153ZPH Consignment

Subdivision G—Regulations

153ZPI Regulations

Division 1N—Regional Comprehensive Economic Partnership (RCEP) originating goods

Subdivision A—Preliminary

153ZQA Simplified outline of this Division

153ZQB Interpretation

Subdivision B—Goods wholly obtained or produced in a Party

153ZQC Goods wholly obtained or produced in a Party

Subdivision C—Goods produced from originating materials

153ZQD Goods produced from originating materials

Subdivision D—Goods produced from nonoriginating materials

153ZQE Goods produced from nonoriginating materials

153ZQF Packaging materials and containers

153ZQG Accessories, spare parts, tools or instructional or other information materials

153ZQH Nonqualifying operations or processes

Subdivision E—Consignment

153ZQI Consignment

Subdivision F—Regulations

153ZQJ Regulations

Division 1P—UK originating goods

Subdivision A—Preliminary

153ZRA Simplified outline of this Division

153ZRB Interpretation

Subdivision B—Goods wholly obtained or produced in the United Kingdom or in the United Kingdom and Australia

153ZRC Goods wholly obtained or produced in the United Kingdom or in the United Kingdom and Australia

Subdivision C—Goods produced in the United Kingdom, or in the United Kingdom and Australia, from originating materials

153ZRD Goods produced in the United Kingdom, or in the United Kingdom and Australia, from originating materials

Subdivision D—Goods produced in the United Kingdom, or in the United Kingdom and Australia, from nonoriginating materials

153ZRE Goods produced in the United Kingdom, or in the United Kingdom and Australia, from nonoriginating materials

153ZRF Packaging materials and containers

Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials

153ZRG Goods that are accessories, spare parts, tools or instructional or other information materials

Subdivision F—Consignment

153ZRH Consignment

Subdivision G—Regulations

153ZRI Regulations

Division 2—Valuation of imported goods

154 Interpretation

155 Interpretation—Buying commission

156 Interpretation—Identical goods and similar goods

157 Interpretation—Royalties

158 Interpretation—Transportation costs

159 Value of imported goods

160 Inability to determine a value of imported goods by reason of insufficient or unreliable information

161 Transaction value

161A Identical goods value

161B Similar goods value

161C Deductive (contemporary sales) value

161D Deductive (later sales) value

161E Deductive (derived goods sales) value

161F Computed value

161G Fallback value

161H When transaction value unable to be determined

161J Value of goods to be in Australian currency

161K Owner to be advised of value of goods

161L Review of determinations and other decisions

Division 3—Payment and recovery of deposits, refunds, unpaid duty etc.

162 Delivery of goods upon giving of security or undertaking for payment of duty, GST and luxury car tax

162A Delivery of goods on the giving of a general security or undertaking for payment of duty, GST and luxury car tax

162AA Applications to deal with goods imported temporarily without duty

162B Pallets used in international transport

163 Refunds etc. of duty

164B Refunds of export duty

165 Recovery of unpaid duty etc.

165A Refunds etc. may be applied against unpaid duty

166 No refund if duty altered

Division 4—Disputes as to duty

167 Payments under protest

Part IX—Drawbacks

168 Drawbacks of import duty

Part X—The coasting trade

175 Goods not to be transferred between certain vessels

Part XA—Australian Trusted Trader Programme

Division 1—Preliminary

176 Establishment of the Australian Trusted Trader Programme

Division 2—Trusted trader agreement

Subdivision A—Entry into trusted trader agreement

176A Trusted trader agreement may be entered into

176B Nomination process

Subdivision C—General provisions relating to trusted trader agreements

178 Terms and conditions of trusted trader agreements

178A Variation, suspension or termination of trusted trader agreements

Division 3—Register of Trusted Trader Agreements

178B Register of Trusted Trader Agreements

Division 4—Rules

179 Rules

Part XI—Agents and customs brokers

Division 1—Preliminary

180 Interpretation

Division 2—Rights and liabilities of agents

181 Authorised agents

182 Authority to be produced

183 Agents personally liable

183A Principal liable for agents acting

Division 3—Licensing of customs brokers

183B Interpretation

183C Grant of licence

183CA Application for licence

183CB Reference of application to Committee

183CC Requirements for grant of licence

183CD Eligibility to be nominee

183CE Original endorsement on licence

183CF Variation of licences

183CG Licence granted subject to conditions

183CGA ComptrollerGeneral of Customs may impose additional conditions to which a broker’s licence is subject

183CGB ComptrollerGeneral of Customs may vary the conditions to which a broker’s licence is subject

183CGC Breach of conditions of a broker’s licence

183CH Duration of licence

183CJ Renewal of licence

183CJA Licence charges

183CK Security

183CM Nominees

183CN Removal of nominee

183CP Notice to nominate new nominee

Division 4—Suspension, revocation and nonrenewal of licences

183CQ Investigation of matters relating to a broker’s licence

183CR Interim suspension by ComptrollerGeneral of Customs

183CS Powers of ComptrollerGeneral of Customs

183CT Effect of suspension

183CU Service of notices

Division 5—National Customs Brokers Licensing Advisory Committee

183D National Customs Brokers Licensing Advisory Committee

183DA Constitution of Committee

183DB Remuneration and allowances

183DC Acting Chair

183DD Deputy member

183E Procedure of Committees

183F Evidence

183G Proceedings in private

183H Determination of questions before a Committee

183J Customs broker affected by investigations to be given notice

183K Summoning of witnesses

183L Service of notices and summonses

183N Committee may examine upon oath or affirmation

183P Offences by witness

183Q Statements by witness

183R Witness fees

183S Representation by counsel etc.

183T Protection of members

183U Protection of barristers, witnesses etc.

Part VIAElectronic communications

 

126D  ComptrollerGeneral of Customs to maintain information systems

  The ComptrollerGeneral of Customs must establish and maintain such information systems as are necessary to enable persons to communicate electronically with the Department.

126DA  Communications standards and operation

 (1) After consulting with persons likely to be affected, the ComptrollerGeneral of Customs must determine, and cause to be published in the Gazette:

 (a) the information technology requirements that have to be met by persons who wish to communicate with the Department electronically; and

 (c) the information technology requirements that have to be met to satisfy a requirement that a person’s signature be given to the Department in connection with information when the information is communicated electronically; and

 (d) the information technology requirements that have to be met to satisfy a requirement that a document be produced to the Department when the document is produced electronically.

 (2) The ComptrollerGeneral of Customs may:

 (a) determine alternative information technology requirements that may be used; and

 (b) without limiting paragraph (a), determine different information technology requirements that may be used in different circumstances or by different classes of persons.

126DB  Authentication of certain electronic communications

  An electronic communication that is made to the Department and is required or permitted by this Act is taken to be made by a particular person, even though the person did not authorise the communication, if:

 (a) the communication meets the information technology requirements that the ComptrollerGeneral of Customs has determined under section 126DA have to be met to satisfy a requirement that the person’s signature be given to the Department in connection with information in the communication; and

 (b) the person did not notify the Department of a breach of security relating to those information technology requirements before the communication;

unless the person provides evidence to the contrary.

126DC  Records of certain electronic communications

 (1) The ComptrollerGeneral of Customs must keep a record of each electronic communication made as required or permitted by this Act. The ComptrollerGeneral of Customs must keep the record for 5 years after the communication is made.

Note: It does not matter whether the communication is made to the Department or by the Department or a Collector.

Evidentiary value of the record

 (2) The record kept is admissible in proceedings under this Act.

 (3) In proceedings under this Act, the record is prima facie evidence that a particular person made the statements in the communication, if the record purports to be a record of an electronic communication that:

 (a) was made to the Department; and

 (b) met the information technology requirements that the ComptrollerGeneral of Customs has determined under section 126DA have to be met to satisfy a requirement that the person’s signature be given to the Department in connection with information in the communication.

 (4) In proceedings under this Act, the record is prima facie evidence that the Department or a Collector made the statements in the communication, if the record purports to be a record of an electronic communication that was made by the Department or a Collector.

126DD  Authentication, records and Electronic Transactions Act 1999

  Sections 126DB and 126DC have effect despite section 15 of the Electronic Transactions Act 1999.

126E  Communication to Department when information system is temporarily inoperative

 (1) If:

 (a) an information system becomes temporarily inoperative; or

 (b) an information system that has become temporarily inoperative again becomes operative;

the ComptrollerGeneral of Customs must cause notice of the occurrence to be given:

 (c) on the Department’s website; and

 (d) where practicable, by email to persons who communicate with the Department electronically.

 (2) If an information system is temporarily inoperative, information that a person could otherwise have communicated electronically to the Department by means of the system may be communicated to the Department in either of the following ways:

 (a) if another information system by means of which the person can communicate information to the Department is operative—electronically by means of that other system;

 (b) by document given or sent to an officer doing duty in relation to the matter to which the information relates.

 (3) If:

 (a) because an information system is temporarily inoperative, a person communicates information to an officer by document in accordance with paragraph (2)(b); and

 (b) the ComptrollerGeneral of Customs causes notice to be given under paragraph (1)(b) stating that the information system has again become operative;

the person must communicate the information electronically to the Department within 24 hours after the notice was given.

Penalty: 50 penalty units.

126F  Payment when information system is temporarily inoperative

 (1) This section applies when a person who is liable to make a payment to the Commonwealth and would ordinarily make the payment electronically is unable to do so because an information system is temporarily inoperative.

 (2) The person may give an undertaking to the ComptrollerGeneral of Customs to make the payment as soon as practicable after, and in any case not later than 24 hours after, the ComptrollerGeneral of Customs causes notice to be given under paragraph 126E(1)(b) stating that the information system has again become operative.

 (3) If the person is notified by an officer of Customs that the undertaking is accepted:

 (a) this Act has the effect that it would have if the payment had been made; and

 (b) the person must comply with the undertaking.

Penalty: 50 penalty units.

126G  Meaning of temporarily inoperative

  An information system that has become inoperative is not taken to be temporarily inoperative for the purposes of this Part unless the ComptrollerGeneral of Customs is satisfied that the period for which it has been, or is likely to be, inoperative is significant.

126H  ComptrollerGeneral of Customs may arrange for use of computer programs to make decisions etc.

 (1) The ComptrollerGeneral of Customs may arrange for the use, under the control of the ComptrollerGeneral of Customs, of computer programs for any purposes for which the ComptrollerGeneral of Customs, a Collector or an officer may, or must, under the provisions mentioned in subsection (3):

 (a) make a decision; or

 (b) exercise any power, or comply with any obligation; or

 (c) do anything else related to making a decision, exercising a power, or complying with an obligation.

 (2) The ComptrollerGeneral of Customs, Collector or officer (as the case requires) is taken to have:

 (a) made a decision; or

 (b) exercised a power, or complied with an obligation; or

 (c) done something else related to the making of a decision, the exercise of a power, or the compliance with an obligation;

that was made, exercised, complied with, or done (as the case requires) by the operation of a computer program under an arrangement made under subsection (1).

 (3) For the purposes of subsection (1), the provisions are:

 (a) Parts IV and VI; and

 (b) any provision of this Act or of the regulations that the ComptrollerGeneral of Customs, by legislative instrument, determines for the purposes of this paragraph.

Part VIIShips’ stores and aircraft’s stores

 

127  Use of ships’ and aircraft’s stores

 (1) Ships’ stores and aircraft’s stores, whether shipped in a place outside Australia or in Australia:

 (a) shall not be unshipped or unloaded; and

 (b) shall not be used before the departure of the ship or aircraft from its last port of departure in Australia otherwise than for the use of the passengers or crew, or for the service, of the ship or aircraft.

Penalty: 60 penalty units.

 (2) Subsection (1) is an offence of strict liability.

Note: For strict liability, see section 6.1 of the Criminal Code.

 (3) Subsection (1) does not apply if the Collector has approved the unshipping, unloading or use.

 (4) An approval under subsection (3) may only be given on application under subsection (5).

 (5) The master or owner of a ship, or the pilot or owner of an aircraft, may apply for an approval under subsection (3) in respect of the ship or aircraft.

 (6) An application under subsection (5) must:

 (a) be in writing; and

 (b) be in an approved form; and

 (c) contain such information as the form requires; and

 (d) be signed in the manner indicated in the form.

 (7) The ComptrollerGeneral of Customs may approve different forms for applications to be made under subsection (5) in different circumstances, by different kinds of masters or owners of ships or pilots or owners of aircraft or in respect of different kinds of ships or aircraft.

 (8) An approval given to a person under subsection (3) is subject to any conditions specified in the approval, being conditions that, in the opinion of the Collector, are necessary for the protection of the revenue or for the purpose of ensuring compliance with the Customs Acts.

 (9) A person commits an offence of strict liability if:

 (a) the person is the holder of an approval under subsection (3); and

 (b) the person does an act or omits to do an act; and

 (c) the act or omission breaches a condition of the approval.

Penalty for contravention of this subsection: 60 penalty units.

128  Unshipment of ships’ and aircraft’s stores

  Ships’ stores and aircraft’s stores which are unshipped or unloaded with the approval of the Collector shall be entered:

 (a) for home consumption; or

 (b) for warehousing.

129  Ships’ and aircraft’s stores not to be taken on board without approval

 (1) The master or owner of a ship or the pilot or owner of an aircraft may make application to a Collector for the approval of the Collector to take ship’s stores or aircraft’s stores on board the ship or aircraft and the Collector may grant to the master, pilot or owner of the ship or aircraft approval to take on board such ship’s stores or such aircraft’s stores as the Collector, having regard to the voyage or flight to be undertaken by the ship or aircraft and to the number of passengers and crew to be carried, determines.

Note: See subsection (5) for application requirements.

 (2) Approval under the last preceding subsection may be granted subject to the condition that the person to whom the approval is granted complies with such requirements as are specified in the approval, being requirements that, in the opinion of the Collector, are necessary for the protection of the revenue or for the purpose of ensuring compliance with the Customs Acts.

 (3) If, in relation to any goods, a person to whom an approval has been granted under subsection (1) fails to comply with a requirement specified in the approval:

 (a) he or she commits an offence against this Act punishable, upon conviction, by a penalty not exceeding 60 penalty units; and

 (b) if he or she failed to comply with a requirement before the goods were placed on board the ship or aircraft—the removal of the goods for the purpose of placing the goods on board the ship or aircraft shall, for the purposes of paragraph 229(1)(g), be deemed not to have been authorized by this Act.

 (3A) Subsection (3) is an offence of strict liability.

Note: For strict liability, see section 6.1 of the Criminal Code.

 (4) Ship’s stores or aircraft’s stores taken on board a ship or aircraft otherwise than in accordance with an approval granted under subsection (1) shall, notwithstanding that the goods are taken on board by authority of an entry under this Act, be deemed, for the purposes, to be prohibited exports.

 (5) An application under subsection (1) must:

 (a) be in writing; and

 (b) be in an approved form; and

 (c) contain such information as the form requires; and

 (d) be signed in the manner indicated in the form.

 (6) The ComptrollerGeneral of Customs may approve different forms for applications to be made under subsection (1) in different circumstances, by different kinds of masters or owners of ships or pilots or owners of aircraft or in respect of different kinds of ships or aircraft.

130  Ship’s and aircraft’s stores exempt from duty

  Except as provided by the regulations, ship’s stores and aircraft’s stores are not liable to duties of Customs.

130A  Entry not required for ship’s or aircraft’s stores

  Goods consisting of ship’s stores or aircraft’s stores, other than goods of a prescribed kind, may be taken on board a ship or aircraft in accordance with an approval granted under section 129 notwithstanding that an entry has not been made in respect of the goods authorizing the removal of the goods to the ship or aircraft and duty has not been paid on the goods.

130B  Payment of duty on ship’s or aircraft’s stores

 (1) Where duty is payable on goods taken on board a ship as ship’s stores, or on board an aircraft as aircraft’s stores, in accordance with an approval granted under section 129 without duty having been paid on the goods, the duty shall, on demand for payment of the duty being made by a Collector to the master or owner of the ship or to the pilot or owner of the aircraft, be paid as if the goods had been entered for home consumption on the day on which the demand was made.

 (2) The master or owner of a ship, if so directed by an officer, must give to a Collector a return, in accordance with the approved form, relating to the ship’s stores of the ship and to goods taken on board the ship as ship’s stores.

 (2AA) The return referred to in subsection (2) must include details of any:

 (a) drugs that are prohibited imports; and

 (b) firearms; and

 (c) ammunition;

that are ship’s stores of the ship or have been taken on board the ship as ship’s stores.

 (2A) The owner of an aircraft, or, if so directed by an officer, the pilot of an aircraft, shall:

 (a) whenever so directed by an officer, give to a Collector particulars of:

 (i) the prescribed aircraft’s stores of the aircraft; and

 (ii) goods taken on board the aircraft as prescribed aircraft’s stores; and

 (b) immediately before the departure of the aircraft from Australia, give to a Collector a return, in accordance with the prescribed form, relating to drugs that are prohibited imports and:

 (i) are aircraft’s stores of the aircraft; or

 (ii) have been taken on board the aircraft as aircraft’s stores.

 (3) A person who fails to comply with a direction under subsection (2) or (2A) commits an offence punishable upon conviction by a penalty not exceeding 60 penalty units.

 (3A) Subsection (3) is an offence of strict liability.

Note: For strict liability, see section 6.1 of the Criminal Code.

 (4) In subsection (2A), prescribed aircraft’s stores means prescribed aircraft’s stores within the meaning of section 129.

130C  Interpretation

  In this Part:

aircraft does not include:

 (a) an aircraft that is not currently engaged in making international flights; or

 (b) an aircraft that is currently engaged in making international flights but is about to make a flight other than an international flight.

aircraft’s stores means stores for the use of the passengers or crew of an aircraft, or for the service of an aircraft.

international flight, in relation to an aircraft, means a flight, whether direct or indirect, between:

 (a) a place in Australia from which the aircraft takes off and a place outside Australia at which the aircraft lands or is intended to land; or

 (b) a place outside Australia from which the aircraft takes off and a place in Australia at which the aircraft lands.

international voyage, in relation to a ship, means a voyage, whether direct or indirect, between a place in Australia and a place outside Australia.

ship does not include:

 (a) a ship that is not currently engaged in making international voyages; or

 (b) a ship that is currently engaged in making international voyages but is about to make a voyage other than an international voyage.

ship’s stores means stores for the use of the passengers or crew of a ship, or for the service of a ship.

Part VIIIThe duties

Division 1The payment and computation of duties generally

131A  Fish caught by Australian ships

  Fish and other goods the produce of the sea which are caught or gathered by a ship which:

 (a) is registered in Australia; and

 (b) was fitted out for the voyage during which those fish or goods were caught or gathered at a port or place in Australia;

shall not, when brought into Australia by that ship, or by a tender (which is registered in Australia) of that ship, be liable to any duty of Customs, or be subject to customs control.

131AA  No duty on goods for Timor Sea petroleum activities purpose

 (1) Goods taken out of Australia for the Timor Sea petroleum activities purpose are not liable to any duty of Customs in relation to the taking of the goods out of Australia.

 (2) Goods brought into Australia for the Timor Sea petroleum activities purpose are not liable to any duty of Customs in relation to the bringing of the goods into Australia.

131B  Liability of Commonwealth authorities to pay duties of Customs

 (1) Subject to subsection (2), to the extent that, but for this section, an Act (whether enacted before, on or after 1 July 1987) would:

 (a) exempt a particular Commonwealth authority from liability to pay duties of Customs; or

 (b) exempt a person from liability to pay duties of Customs in relation to goods for use by a particular Commonwealth authority;

then, by force of this section, the exemption has no effect.

 (2) Subsection (1) does not apply to an exemption if:

 (a) the provision containing the exemption is enacted after 30 June 1987; and

 (b) the exemption expressly refers to duties of Customs (however described).

132  Rate of import duty

 (1) Subject to this section and to sections 105C and 132B, the rate of any import duty payable on goods is the rate of the duty in force when the goods are entered for home consumption.

 (2) Where goods are entered for home consumption more than once before import duty is paid on them, the rate at which the import duty is payable is the rate of the duty in force when the goods were first entered for home consumption.

 (3) For the purposes of this section, if an entry for home consumption in respect of goods is withdrawn under section 71F and the goods are subsequently entered for warehousing, the entry for home consumption is to be disregarded.

 (4) The rate of any import duty on goods about which the owner, or a person acting on behalf of the owner, is required by section 71 to provide information is the rate of the duty in force at the later of the following times (or either of them if they are the same):

 (a) the time when the information is provided;

 (b) the time when the goods arrive in Australia.

 (5) The rate of any import duty on goods:

 (a) that are goods of a kind referred to in paragraph 68(1)(e); and

 (b) about which neither the owner, nor any person acting on behalf of the owner, is required to provide information;

is the rate of duty in force at the time when the goods arrive in Australia.

132AA  When import duty must be paid

General rule

 (1) Import duty payable on goods described in an item of the following table must be paid by the time indicated in the item. Import duty on goods covered by both items 1 and 2 is payable by the time indicated in item 2.

 

When import duty must be paid

Item

Description of goods

Time by which duty on goods must be paid

1

Goods entered for home consumption

Time of entry of the goods for home consumption

2

Goods prescribed by the regulations and entered for home consumption

Time worked out under the regulations made for the purposes of this item

3

Goods about which the owner, or a person acting on behalf of the owner, is required by section 71 to provide information

When the information is provided, or when the goods arrive in Australia, whichever is later

4

Goods of a kind referred to in paragraph 68(1)(e) that are not covered by item 3

Time of delivery of the goods into home consumption

Note: The regulations may prescribe goods by reference to classes, and may provide for different times for payment for different classes of goods. See subsection 33(3A) of the Acts Interpretation Act 1901.

Regulations prescribing goods

 (2) For the purposes of subsection (1), goods may be prescribed by reference to a class identified by reference to characteristics or actions of the persons importing goods in the class. This does not limit the ways in which goods may be prescribed.

Regulations setting time for payment of duty

 (3) For the purposes of subsection (1), the regulations may provide for the time by which import duty must be paid to be worked out by reference to a time specified by the ComptrollerGeneral of Customs. This does not limit the ways in which the regulations may provide for working out that time.

Exceptions to this section

 (4) Subsection (1) has effect subject to the provisions listed in column 2 of the following table:

 

Exceptions to this section

Column 1

Item

Column 2

Provisions

Column 3

Subject

1

paragraphs 69(8)(h) and 70(7)(b)

payment of duty on certain goods delivered into home consumption without entry for home consumption

3

section 162A

temporary importation of goods without paying duty

132A  Prepayment of duty

  Where, before goods are entered for home consumption, an amount is paid to a Collector in respect of duty that may become payable in respect of the goods, the amount shall, upon the goods being entered for home consumption, be deemed, for the purposes of this Act, to be an amount of duty paid in respect of the goods.

132B  Declared period quotas—effect on rates of import duty

 (1) If at any time the ComptrollerGeneral of Customs is of the opinion that, for the reason that persons are anticipating, or may anticipate, an increase in the rate of duty applicable to goods of a particular kind, the quantity of goods of that kind that may be entered for home consumption during a period is likely to be greater than it would otherwise be, the ComptrollerGeneral of Customs may, by notice published in the Gazette, declare that that period is, for the purposes of this section, a declared period with respect to goods of that kind.

 (2) The ComptrollerGeneral of Customs shall, in a notice under subsection (1) declaring that a period is a declared period for the purposes of this section, specify in the notice another period being a period ending before the commencement of the declared period, as the base period in relation to the declared period.

 (3) Where the ComptrollerGeneral of Customs makes a declaration under subsection (1) specifying a declared period in respect of goods of any kind, he or she may, in respect of that kind of goods, or goods of a kind included in that kind of goods, make an order in writing (in this Act referred to as a quota order) applicable to a person specified in the order, being an order that states that the person’s quota, for the declared period, in respect of goods of the kind to which the order relates is such quantity as is specified in the order or is nil, and, subject to subsection (4) of this section, the order comes into force forthwith.

 (4) Where, during a declared period, a person enters goods for home consumption, being goods of a kind in respect of which there is no quota order in force that is applicable to that person for the declared period, the ComptrollerGeneral of Customs may, before authority to deal with the goods is given under section 71C and whether or not the declared period has expired, make, under subsection (3), a quota order that is applicable to that person for that declared period in respect of goods of that kind, and a quota order so made shall, unless the contrary intention appears in the order, be deemed to have come into force immediately before the time of entry of the goods.

 (5) In making a quota order under subsection (3), or revoking or varying a quota order under section 132C, with respect to a person, the ComptrollerGeneral of Customs shall have regard to the quantity of goods (if any) of the kind to which the order relates that, at any time or times during the period that is the base period with respect to the declared period to which the order relates or during any other period that the ComptrollerGeneral of Customs considers relevant, the person has entered for home consumption, and to such other matters as the ComptrollerGeneral of Customs considers relevant.

 (6) If:

 (a) at any time during a declared period, a person has entered any goods (in this section referred to as the relevant goods) for home consumption, being goods of a kind in respect of which there is in force at the time of entry of the goods a quota order that states that the person’s quota in respect of goods of that kind is a quantity specified in the order;

 (b) the quantity of the relevant goods so entered, together with goods (if any) of that kind previously entered for home consumption by the person during the declared period, exceeds the quota; and

 (c) the amount of import duty paid or payable on the relevant goods at the rate of duty in force at the time of entry of the goods is less than the amount of duty applicable to those goods in accordance with the rate of duty in force on the day immediately following the last day of the declared period;

the rate of import duty payable on the relevant goods, or on so much of the relevant goods as, together with goods (if any) of that kind previously entered for home consumption by the person during the declared period, exceeds the quota, is the rate of duty in force on the day immediately following the last day of the declared period.

 (7) If:

 (a) at any time during a declared period, a person has entered any goods for home consumption, being goods of a kind in respect of which there is in force at the time of entry of the goods a quota order that states that the person’s quota in respect of goods of that kind is nil; and

 (b) the amount of import duty paid or payable on those goods at the rate of duty in force at the time of entry of the goods is less than the amount of duty applicable to those goods in accordance with the rate of duty in force on the day immediately following the last day of the declared period;

the rate of import duty payable on the goods is the rate of duty in force on the day immediately following the last day of the declared period.

 (8) Where at any time during a declared period, a person enters any goods for home consumption, being goods of a kind in respect of which there is in force at the time of entry of the goods a quota order that is applicable to that person for the declared period, the Commonwealth has the right, before authority to deal with the goods is given under section 71C, in addition to requiring import duty to be paid on the goods at the rate in force at that time of entry of the goods, to require and take, for the protection of the revenue in relation to any additional amount of duty that may become payable on the goods, or on a part of the goods, by virtue of the operation of subsection (6) or (7), security by way of cash deposit of an amount equal to the amount of duty payable on the goods, or on that part of the goods, at the rate in force at the time of entry of the goods.

132C  Revocation and variation of quota orders

 (1) The ComptrollerGeneral of Customs may, by writing under his or her hand, revoke or vary a quota order at any time before the expiration of the declared period to which the quota order relates.

 (2) Where a quota order is revoked by the ComptrollerGeneral of Customs under this section, the revocation shall be deemed to have taken effect on the day on which the order came into force.

 (3) The revocation of a quota order under this section does not prevent the making of a further quota order that is applicable to the person to whom the revoked quota order was applicable and that has effect with respect to the declared period in respect of which the revoked quota order had effect, whether or not the kind of goods to which the further quota order relates is the same as the kind of goods to which the revoked quota order related.

 (4) Subject to subsection (5), a variation of a quota order under this section shall, for the purposes of section 132B, be deemed to have had effect on and from the day on which the quota order came into force.

 (5) Where:

 (a) a quota order applicable to a person states that the person’s quota in respect of goods of the kind to which the order relates is a quantity specified in the order; and

 (b) the ComptrollerGeneral of Customs varies the order in such a way that the order specifies a lesser quantity or states that the person’s quota is nil;

the variation has effect on and from the day on which it is made.

132D  Service of quota orders etc.

  The ComptrollerGeneral of Customs shall, as soon as practicable after he or she makes a quota order or revokes or varies a quota order, cause a copy of the quota order or of the revocation or variation, as the case may be, to be served on the person to whom the quota order is applicable.

133  Export duties

 (1) All export duties shall be finally payable at the rate in force when the goods are actually exported but in the first instance payment shall be made by the owner to the Collector at the rate in force when the goods are entered for export.

 (2) Duty imposed on coal by the Customs Tariff (Coal Export Duty) Act 1975 shall be payable at the rate in force when the coal is exported and shall be paid before the coal is exported or within such further period as the Collector allows.

 (5) Duty imposed on Alligator Rivers Region uranium concentrate by the Customs Tariff (Uranium Concentrate Export Duty) Act 1980 shall be payable at the rate in force when that concentrate is exported and shall be paid before that concentrate is exported or within such further period as the Collector allows.

134  Weights and measures

  Where duties are imposed according to weight or measure the weight or measurement of the goods shall be ascertained according to the standard weights and measures by law established.

135  Proportion

  Where duties are imposed according to a specified quantity weight size or value the duties shall apply in proportion to any greater or lesser quantity weight size or value.

136  Manner of fixing duty

  Whenever goods (other than beer that is entered for home consumption after 31 January 1989) are sold or prepared for sale as or are reputed to be of a size or quantity greater than their actual size or quantity duties shall be charged according to such firstmentioned size or quantity.

137  Manner of determining volumes of, and fixing duty on, beer

 (1) For the purposes of the Customs Acts in their application to beer that is entered for home consumption after 31 January 1989 in a bulk container, the container in which the beer is packaged shall be treated as containing:

 (a) if the volume of the contents of the container is nominated for the purpose of the entry, the beer is entered before 1 July 1991 and the actual volume of the contents of the container does not exceed 101.5% of the nominated volume—the nominated volume;

 (b) if the volume of the contents of the container is nominated for the purpose of the entry, the beer is entered before 1 July 1991 and the actual volume of the contents of the container exceeds 101.5% of the nominated volume—a volume equal to the sum of:

 (i) the nominated volume; and

 (ii) the volume by which the actual volume of the contents of the container exceeds 101.5% of the nominated volume;

 (c) if the volume of the contents of the container is nominated for the purpose of the entry, the beer is entered after 30 June 1991 and the actual volume of the contents of the container does not exceed 101% of the nominated volume—the nominated volume;

 (d) if the volume of the contents of the container is nominated for the purpose of the entry, the beer is entered after 30 June 1991 and the actual volume of the contents of the container exceeds 101% of the nominated volume—a volume equal to the sum of:

 (i) the nominated volume; and

 (ii) the volume by which the actual volume of the contents of the container exceeds 101% of the nominated volume; or

 (e) if the volume of the contents of the container is not nominated for the purpose of the entry—the actual volume of the contents of the container;

and duty on beer so entered shall be fixed accordingly.

 (2) For the purposes of the application of the Customs Acts in their application to beer that is entered for home consumption after 31 January 1989 in a container other than a bulk container, the container in which the beer is packaged shall be treated as containing:

 (a) if the volume of the contents of the container is indicated on a label printed on, or attached to, the container and the actual volume of the contents of the container does not exceed 101.5% of the volume so indicated—the volume so indicated;

 (b) if the volume of the contents of the container is indicated on a label printed on, or attached to, the container and the actual volume of the contents of the container exceeds 101.5% of the volume so indicated—a volume equal to the sum of:

 (i) the volume so indicated; and

 (ii) the volume by which the actual volume of the contents of the container exceeds 101.5% of the volume so indicated; or

 (c) if the volume of the contents of the container is not indicated on a label printed on, or attached to, the container—the actual volume of the contents of the container;

and duty on beer so entered shall be fixed accordingly.

 (3) In determining, for the purposes of this section, the volume of the contents of containers entered for home consumption, a Collector is not required to take a measurement of the contents of each container so entered but may employ such methods of sampling as are approved in writing by the ComptrollerGeneral of Customs for the purpose.

 (4) In this section:

bulk container, in relation to beer, means a container that has the capacity to have packaged in it more than 2 litres of beer.

container, in relation to beer, includes a bottle, can or any other article capable of holding liquids.

142  Measurement for duty

  Goods charged with duty by measurement shall at the expense of the owner be heaped piled sorted framed or otherwise placed in such manner as the Collector may require to enable measurement and account thereof to be taken; and in all cases where the same are measured in bulk the measurement shall be taken to the full extent of the heap or pile.

145  Value of goods sold

  When the duty on any goods sold at any Collector’s sale shall be ad valorem the value of such goods shall if approved by the Collector be taken to be the value as shown by the sale.

148  Derelict goods dutiable

  All goods derelict flotsam jetsam or lagan or landed saved or coming ashore from any wreck or sold as droits of Admiralty shall be charged with duty as if imported in the ordinary course.

149  Duty on goods in report of cargo that are not produced or landed

 (1) If any dutiable goods which are included in the report of any ship or aircraft are not produced to the officer the master or owner of the ship or the pilot or owner of the aircraft shall on demand by the Collector pay the duty thereon as estimated by the Collector unless the goods are accounted for to the satisfaction of the Collector.

 (2) For the purposes of sections 132 and 132AA, goods to which subsection (1) of this section applies that have not been entered for home consumption shall be taken to have been entered for home consumption on the day on which the demand for duty on the goods is made.

150  Samples

  Small samples of the bulk of any goods subject to customs control may, with the approval of a Collector, be delivered free of duty.

152  Alterations to agreements where duty altered

 (1) If after any agreement is made for the sale or delivery of goods duty paid any alteration takes place in the duty collected affecting such goods before they are entered for home consumption, or for export, as the case may be, then in the absence of express written provision to the contrary the agreement shall be altered as follows:

 (a) In the event of the alteration being a new or increased duty the seller after payment of the new or increased duty may add the difference caused by the alteration to the agreed price.

 (b) In the event of the alteration being the abolition or reduction of duty the purchaser may deduct the difference caused by the alteration from the agreed price.

 (c) Any refund or payment of increased duty resulting from the alteration not being finally adopted shall be allowed between the parties as the case may require.

 (2) Subsection (1) does not apply in relation to duty imposed by the Customs Tariff (Coal Export Duty) Act 1975.

 (3) Subsection (1) does not apply in relation to duty imposed by the Customs Tariff (Uranium Concentrate Export Duty) Act 1980.

Division 1AACalculation of duty on certain alcoholic beverages

153AA  Meaning of alcoholic beverage

  In this Division:

alcoholic beverage has the meaning given by the regulations.

153AB  Customs duty to be paid according to labelled alcoholic strength of prescribed alcoholic beverages

 (1) If:

 (a) an alcoholic beverage is entered for home consumption or delivered into home consumption in accordance with a permission given under section 69; and

 (b) the percentage by volume of the alcoholic content of the beverage indicated on the beverage’s label exceeds the actual percentage by volume of the alcoholic content of the beverage;

customs duty is to be charged according to the percentage by volume of alcoholic content indicated on the label.

 (2) If:

 (a) an alcoholic beverage is entered for or delivered into home consumption in a labelled form and an unlabelled form; and

 (b) subsection (1) applies to the beverage in its labelled form;

then subsection (1) applies to the beverage in its unlabelled form as if it had been labelled and the label had indicated the same percentage by volume of alcoholic content as is indicated on the beverage in its labelled form.

153AC  Rules for working out strength of prescribed alcoholic beverages

 (1) The ComptrollerGeneral of Customs may, by instrument in writing, determine, in relation to an alcoholic beverage included in a class of alcoholic beverages, rules for working out the percentage by volume of alcohol in the beverage.

 (2) Without limiting the generality of subsection (1), rules determined by the ComptrollerGeneral of Customs for working out the percentage by volume of alcohol in an alcoholic beverage:

 (a) may specify sampling methods; and

 (b) may, for the purposes of working out the customs duty payable, permit minor variations between the nominated or labelled volume of alcohol in the beverage and the actual volume of alcohol in the beverage so as to provide for unavoidable variations directly attributable to the manufacturing process.

 (3) The ComptrollerGeneral of Customs may make different determinations for alcoholic beverages included in different classes of alcoholic beverages.

 (4) A determination applicable to an alcoholic beverage included in a class of alcoholic beverages applies only to an alcoholic beverage in that class that is entered for, or delivered into, home consumption on or after the making of the determination.

 (5) The ComptrollerGeneral of Customs makes a determination public:

 (a) by publishing it; and

 (b) by publishing notice of it in the Gazette.

 (6) The notice in the Gazette must include a brief description of the contents of the determination.

 (7) The determination is made at the later of the time when it is published and the time when notice of it is published in the Gazette.

153AD  Obscuration

  If, in the opinion of the Collector, the strength of any spirits cannot immediately be accurately ascertained by application of the rules (if any) made for that purpose under section 153AC, the strength may be ascertained after distillation or in any prescribed manner.

Division 1ARules of origin of preference claim goods

153A  Purpose of Division

 (1) The purpose of this Division is to set out rules for determining whether goods are the produce or manufacture:

 (a) of a particular country other than Australia; or

 (b) of a Developing Country but not of a particular Developing Country.

 (2) Goods are not the produce or manufacture of a country other than Australia unless, under the rules as so set out, they are its produce or manufacture.

153B  Definitions

  In this Division:

allowable factory cost, in relation to preference claim goods and to the factory at which the last process of their manufacture was performed, means the sum of:

 (a) the allowable expenditure of the factory on materials in respect of the goods worked out under section 153D; and

 (b) the allowable expenditure of the factory on labour in respect of the goods worked out under section 153F; and

 (c) the allowable expenditure of the factory on overheads in respect of the goods worked out under section 153G.

Developing Country has the same meaning as in the Customs Tariff Act 1995.

factory, in relation to preference claim goods, means:

 (a) if the goods are claimed to be the manufacture of a particular preference country—the place in that country where the last process in the manufacture of the goods was performed; and

 (b) if the goods are claimed to be the manufacture of a preference country that is a Developing Country but not a particular Developing Country—the place in Papua New Guinea or in a Forum Island Country where the last process in the manufacture of the goods was performed.

Forum Island Country has the same meaning as in the Customs Tariff Act 1995.

inner container includes any container into which preference claim goods are packed, other than a shipping or airline container, pallet or other similar article.

Least Developed Country has the same meaning as in the Customs Tariff Act 1995.

manufacturer, in relation to preference claim goods, means the person undertaking the last process in their manufacture.

materials, in relation to preference claim goods, means:

 (a) if the goods are unmanufactured raw products—those products; and

 (b) if the goods are manufactured goods—all matter or substances used or consumed in the manufacture of the goods (other than that matter or those substances that are treated as overheads); and

 (c) in either case—the inner containers in which the goods are packed.

person includes partnerships and unincorporated associations.

preference claim goods means goods that are claimed, when they are entered for home consumption, to be the produce or manufacture of a preference country.

preference country has the same meaning as in the Customs Tariff Act 1995.

qualifying area, in relation to particular preference claim goods, means:

 (b) if the goods are claimed to be the manufacture of Canada—Canada and Australia; or

 (c) if the goods are claimed to be the manufacture of Papua New Guinea—Papua New Guinea, the Forum Island Countries, New Zealand and Australia; or

 (d) if the goods are claimed to be the manufacture of a Forum Island Country—the Forum Island Countries, Papua New Guinea, New Zealand and Australia; or

 (e) if the goods are claimed to be the manufacture of a particular Developing Country—the Developing Country, Papua New Guinea, the Forum Island Countries, the other Developing Countries and Australia; or

 (f) if the goods are claimed to be the manufacture of a Developing Country but not a particular Developing Country—Papua New Guinea, the Forum Island Countries, the Developing Countries and Australia; or

 (fa) if goods are claimed to be the manufacture of a Least Developed Country—the Developing Countries, the Forum Island Countries and Australia; or

 (g) if the goods are claimed to be the manufacture of a country that is not a preference country—that country and Australia.

total factory cost, in relation to preference claim goods, means the sum of:

 (a) the total expenditure of the factory on materials in respect of the goods, worked out under section 153C; and

 (b) the allowable expenditure of the factory on labour in respect of the goods, worked out under section 153F; and

 (c) the allowable expenditure of the factory on overheads in respect of the goods, worked out under section 153G.

153C  Total expenditure of factory on materials

  The total expenditure of a factory on materials in respect of preference claim goods is the cost to the manufacturer of the materials in the form they are received at the factory, worked out under section 153E.

153D  Allowable expenditure of factory on materials

General rule for determining allowable expenditure of a factory on materials

 (1) Subject to the exceptions set out in this section, the allowable expenditure of a factory on materials in respect of preference claim goods is the cost to the manufacturer of those materials in the form they are received at the factory, worked out under section 153E.

Goods wholly or partly manufactured from materials imported from outside the qualifying area

 (2) If:

 (a) preference claim goods (other than goods wholly manufactured from unmanufactured raw products) are manufactured, in whole or in part, from particular materials; and

 (b) those particular materials, in the form they are received at the factory, are imported from a country outside the qualifying area;

there is no allowable expenditure of the factory on those particular materials.

Goods claimed to be the manufacture of a Least Developed Country—special rule

 (2A) If:

 (a) goods claimed to be the manufacture of a Least Developed Country contain materials that, in the form they were received by the factory, were manufactured or produced in Developing Countries that are not Least Developed Countries; and

 (b) the allowable expenditure of the factory on those materials in aggregate would, but for this subsection, exceed 25% of the total factory cost of the goods;

that allowable expenditure on those materials is taken to be 25% of the total factory cost of the goods.

Inland freight rule

 (3) If:

 (a) preference claim goods are manufactured, in whole or in part, from particular materials; and

 (b) the preference country is Papua New Guinea or a Forum Island Country; and

 (ba) the goods are claimed to be the manufacture of Papua New Guinea or a Forum Island Country; and

 (c) those particular materials:

 (i) were imported into the preference country from a country outside the qualifying area; or

 (ii) incorporate other materials (contributing materials) imported into the preference country from a country outside the qualifying area;

then, despite subsection (2), the allowable expenditure of the factory on those particular materials includes:

 (d) the cartage of those particular materials; or

 (e) the part of the cost of those particular materials that is attributable to the cartage of those contributing materials;

from the port or airport in the preference country where those particular materials or contributing materials are first landed to the factory or to the plant where they are processed or first processed.

Goods wholly or partly manufactured from materials imported from outside the qualifying area—intervening manufacture

 (4) If:

 (a) preference claim goods are manufactured, in whole or in part, from particular materials; and

 (b) other materials (contributing materials) have been incorporated in those particular materials; and

 (c) those contributing materials were imported into a country in the qualifying area from a country outside the qualifying area; and

 (d) after their importation and to achieve that incorporation, those contributing materials have been subjected to a process of manufacture, or a series of processes of manufacture, in the qualifying area without any intervening exportation to a country outside that area;

the allowable expenditure of the factory on those particular materials in the form they are received at the factory does not include any part of the cost of those particular materials to the manufacturer, worked out under section 153E, that is attributable to the cost of those contributing materials in the form in which the contributing materials were received by the person who subjected them to their first manufacturing process in the qualifying area after importation.

Intervening export of contributing materials

 (5) If contributing materials within the meaning of subsection (4) are, after their importation into a country in the qualifying area and before their incorporation into the particular materials from which preference claim goods are manufactured, subsequently exported to a country outside that area, then, on their reimportation into a country in the qualifying area, subsection (2) or (4), as the case requires, applies as if that subsequent reimportation were the only importation of those materials.

 (6A) If:

 (a) goods claimed to be the manufacture of Papua New Guinea or a particular Forum Island Country are manufactured, in whole or in part, from particular materials; and

 (b) if the qualifying area for that country consisted only of that country and Australia—under subsection (4), the allowable expenditure of the factory on those particular materials, after excluding any costs required to be excluded under subsection (4), would be at least 50% of the total expenditure of the factory on those particular materials worked out in accordance with section 153C;

then, despite subsection (4), the allowable expenditure of the factory on those particular materials is taken to be that total expenditure.

Waste or scrap

 (7) If:

 (a) materials are imported into a country; and

 (b) the subjecting of those materials to a process of manufacture gives rise to waste or scrap; and

 (c) that waste or scrap is fit only for the recovery of raw materials;

any raw materials that are so recovered in that country are to be treated, for the purposes of this section, as if they were unmanufactured raw products of that country.

Transhipment

 (8) If, in the course of their exportation from one country to another country, materials are transhipped, that transhipment is to be disregarded for the purpose of determining, under this section, the country from which the materials were exported.

153E  Calculation of the cost of materials received at a factory

Purpose of section

 (1) This section sets out, for the purposes of sections 153C and 153D, the rules for working out the cost of materials in the form they are received at a factory.

General rule

 (2) Subject to this section, the cost of materials received at a factory is the amount paid or payable by the manufacturer in respect of the materials in the form they are so received.

Customs and excise duties and certain other taxes to be disregarded

 (3) Any part of the cost of materials in the form they are received at a factory that represents:

 (a) a customs or excise duty; or

 (b) a tax in the nature of a sales tax, a goods and services tax, an antidumping duty or a countervailing duty;

imposed on the materials by a country in the qualifying area is to be disregarded.

ComptrollerGeneral of Customs may require artificial elements of cost to be disregarded

 (4) If the ComptrollerGeneral of Customs is satisfied that preference claim goods consist partly of materials added or attached solely for the purpose of artificially raising the allowable factory cost of the goods, the ComptrollerGeneral of Customs may, by written notice given to the importer of the preference claim goods, require the part of that cost that is, in the opinion of the ComptrollerGeneral of Customs, reasonably attributable to those materials, to be disregarded.

ComptrollerGeneral of Customs may require cost over normal market value to be disregarded

 (5) If the ComptrollerGeneral of Customs is satisfied that the cost to the manufacturer of materials in the form they are received at a factory exceeds, by an amount determined by the ComptrollerGeneral of Customs, the normal market value of the materials, the ComptrollerGeneral of Customs may, by written notice given to the importer of preference claim goods in which those materials are incorporated, require the excess to be disregarded.

ComptrollerGeneral of Customs may determine cost of certain materials received at a factory

 (6) If the ComptrollerGeneral of Customs is satisfied:

 (a) that materials in the form they are received at a factory are so received:

 (i) free of charge; or

 (ii) at a cost that is less than the normal market value of the materials; and

 (b) that the receipt of the materials free of charge or at a reduced cost has been arranged, directly or indirectly, by a person who will be the importer of preference claim goods in which those materials are incorporated;

the ComptrollerGeneral of Customs may, by written notice given to the importer, require that an amount determined by the ComptrollerGeneral of Customs to be the difference between the cost, if any, paid by the manufacturer and the normal market value be treated as the amount, or a part of the amount, paid by the manufacturer in respect of the materials.

Effect of determination

 (7) If the ComptrollerGeneral of Customs gives a notice to the importer of preference claim goods under subsection (4), (5) or (6) in respect of materials incorporated in those goods, the cost of the materials to the manufacturer must be determined having regard to the terms of that notice.

153F  Allowable expenditure of factory on labour

Calculation of allowable expenditure of factory on labour

 (1) Allowable expenditure of a factory on labour in respect of preference claim goods means the sum of the part of each cost prescribed for the purposes of this subsection:

 (a) that is incurred by the manufacturer of the goods; and

 (b) that relates, directly or indirectly, and wholly or partly, to the manufacture of the goods; and

 (c) that can reasonably be allocated to the manufacture of the goods.

Regulations may specify manner of working out cost

 (2) Regulations prescribing a cost for the purposes of subsection (1) may also specify the manner of working out that cost.

153G  Allowable expenditure of factory on overheads

Calculation of allowable expenditure of factory on overheads

 (1) Allowable expenditure of a factory on overheads in respect of preference claim goods means the sum of the part of each cost prescribed for the purposes of this subsection:

 (a) that is incurred by the manufacturer of the goods; and

 (b) that relates, directly or indirectly, and wholly or partly, to the manufacture of the goods; and

 (c) that can reasonably be allocated to the manufacture of the goods.

Regulations may specify manner of working out cost

 (2) Regulations prescribing a cost for the purposes of subsection (1) may also specify the manner of working out that cost.

153H  Unmanufactured goods

  Goods claimed to be the produce of a country are the produce of that country if they are its unmanufactured raw products.

153L  Manufactured goods originating in Papua New Guinea or a Forum Island Country

Rule for certain goods wholly manufactured in Papua New Guinea

 (1) Goods claimed to be the manufacture of Papua New Guinea are the manufacture of that country if they are wholly manufactured in Papua New Guinea from one or more of the following:

 (a) unmanufactured raw products;

 (b) materials wholly manufactured in Australia or Papua New Guinea or Australia and Papua New Guinea;

 (c) materials imported into Papua New Guinea that the ComptrollerGeneral of Customs has determined, by Gazette notice, to be manufactured raw materials of Papua New Guinea.

Rule for manufactured goods last processed in PNG or a Forum Island Country

 (2) Goods claimed to be the manufacture of Papua New Guinea or of a Forum Island Country are the manufacture of that country if:

 (a) the last process in their manufacture was performed in that country; and

 (b) having regard to their qualifying area, their allowable factory cost is not less than the specified percentage of their total factory cost.

Specified percentage

 (4) The specified percentage of the total factory cost of goods referred to in subsection (2) is:

 (a) unless paragraph (b) applies—50%; or

 (b) if the goods are of a kind for which the ComptrollerGeneral of Customs has determined, by Gazette notice, that a lesser percentage is appropriate—that percentage.

153LA  Modification of section 153L in special circumstances

When 50% in subsection 153L(4) can be read as 48%

 (1) If the ComptrollerGeneral of Customs is satisfied:

 (a) that the allowable factory cost of preference claim goods in a shipment of such goods that are claimed to be the manufacture of Papua New Guinea or a Forum Island Country is at least 48% but not 50% of the total factory cost of those goods; and

 (b) that the allowable factory cost of those goods would be at least 50% of the total factory cost of those goods if an unforeseen circumstance had not occurred; and

 (c) that the unforeseen circumstance is unlikely to continue;

the ComptrollerGeneral of Customs may determine, in writing, that section 153L has effect:

 (d) for the purpose of the shipment of goods that is affected by that unforeseen circumstance; and

 (e) for the purposes of any subsequent shipment of similar goods that is so affected during a period specified in the determination;

as if the reference in subsection 153L(4) to 50% were a reference to 48%.

Effect of determination

 (2) If the ComptrollerGeneral of Customs makes a determination, then, in relation to all preference claim goods imported into Australia that are covered by the determination, section 153L has effect in accordance with the determination.

ComptrollerGeneral of Customs may revoke determination

 (3) If:

 (a) the ComptrollerGeneral of Customs makes a determination; and

 (b) the ComptrollerGeneral of Customs becomes satisfied that the unforeseen circumstance giving rise to the determination no longer continues;

the ComptrollerGeneral of Customs may, by written notice, revoke the determination despite the fact that the period referred to in the determination has not ended.

Definition of similar goods

 (4) In this section:

similar goods, in relation to goods in a particular shipment, means goods:

 (a) that are contained in another shipment that is imported by the same importer; and

 (b) that undergo the same process or processes of manufacture as the goods in the firstmentioned shipment.

153M  Manufactured goods originating in a particular Developing Country

  Goods claimed to be the manufacture of a particular Developing Country are the manufacture of that country if:

 (a) the last process in their manufacture was performed in that country; and

 (b) having regard to their qualifying area, their allowable factory cost is at least 50% of their total factory cost.

153N  Manufactured goods originating in a Developing Country but not in any particular Developing Country

  Goods claimed to be the manufacture of a Developing Country, but not of any particular Developing Country, are the manufacture of a Developing Country, but not a particular Developing Country, if:

 (a) the last process in their manufacture was performed in Papua New Guinea or a Forum Island Country; and

 (b) they are not the manufacture of Papua New Guinea or a Forum Island Country under section 153L; and

 (c) having regard to their qualifying area, their allowable factory cost is at least 50% of their total factory cost.

153NA  Manufactured goods originating in a Least Developed Country

  Goods claimed to be the manufacture of a Least Developed Country are the manufacture of that country if:

 (a) the last process in their manufacture was performed in that country; and

 (b) having regard to their qualifying area, their allowable factory cost is at least 50% of their total factory cost.

153P  Manufactured goods originating in Canada

General rule

 (1) Despite section 153H and subsections (2) and (3), goods claimed to be the produce or manufacture of Canada are not the produce or manufacture of that country unless:

 (a) they have been shipped to Australia from Canada; and

 (b) either:

 (i) they have not been transhipped; or

 (ii) the ComptrollerGeneral of Customs is satisfied that, when they were shipped from Canada, their intended destination was Australia.

Rule for certain manufactured goods wholly manufactured in Canada

 (2) Goods claimed to be the manufacture of Canada are the manufacture of that country if they are wholly manufactured in Canada from one or more of the following:

 (a) unmanufactured raw products;

 (b) materials wholly manufactured in Australia or Canada or Australia and Canada;

 (c) materials imported into Canada that the ComptrollerGeneral of Customs has determined, by Gazette notice, to be manufactured raw materials of Canada.

Rule for other manufactured goods last processed in Canada

 (3) Goods claimed to be the manufacture of Canada are the manufacture of that country if:

 (a) the last process in their manufacture was performed in Canada; and

 (b) having regard to their qualifying area, their allowable factory cost is not less than the specified percentage of their total factory cost.

Specified percentage

 (4) The specified percentage of the total factory cost of goods referred to in subsection (3) is:

 (a) if the goods are of a kind commercially manufactured in Australia—75%; or

 (b) if the goods are of a kind not commercially manufactured in Australia—25%.

153Q  Manufactured goods originating in a country that is not a preference country

Rule for certain goods wholly manufactured in a country that is not a preference country

 (1) Goods claimed to be the manufacture of a country that is not a preference country are the manufacture of that country if they are wholly manufactured in that country from one or more of the following:

 (a) unmanufactured raw products;

 (b) materials wholly manufactured in Australia or the country or Australia and the country;

 (c) materials imported into the country that the ComptrollerGeneral of Customs has determined, by Gazette notice, to be manufactured raw materials of the country.

Rule for other manufactured goods last processed in a country that is not a preference country

 (2) Goods claimed to be the manufacture of a country that is not a preference country are the manufacture of that country if:

 (a) the last process in their manufacture was performed in that country; and

 (b) having regard to their qualifying area, their allowable factory cost is not less than the specified percentage of their total factory cost.

Specified percentage

 (3) Subject to subsection (4), the specified percentage of the total factory cost of goods referred to in subsection (2) is:

 (a) if the goods are of a kind commercially manufactured in Australia—75%; or

 (b) if the goods are of a kind not commercially manufactured in Australia—25%.

Special rule for Christmas Island, Cocos (Keeling) Islands and Norfolk Island

 (4) If the country that is not a preference country is Christmas Island, Cocos (Keeling) Islands or Norfolk Island, the specified percentage of the total factory cost of goods referred to in subsection (2) is:

 (a) if the goods are of a kind commercially manufactured in Australia—50%; or

 (b) if the goods are of a kind not commercially manufactured in Australia—25%.

153R  Are goods commercially manufactured in Australia?

ComptrollerGeneral of Customs may determine that goods are, or are not, commercially manufactured in Australia

 (1) For the purposes of sections 153P and 153Q, the ComptrollerGeneral of Customs may, by Gazette notice, determine that goods of a specified kind are, or are not, commercially manufactured in Australia.

Effect of determination

 (2) If such a determination is made, this Division has effect accordingly.

153S  Rule against double counting

  In determining the allowable factory cost or the total factory cost of preference claim goods, a cost incurred, whether directly or indirectly, by the manufacturer of the goods must not be taken into account more than once.

Division 1BASingaporean originating goods

Subdivision APreliminary

153XC  Simplified outline of this Division

 This Division defines Singaporean originating goods. Preferential rates of customs duty under the Customs Tariff Act 1995 apply to such goods that are imported into Australia.

 Subdivision B provides that goods are Singaporean originating goods if they are wholly obtained or produced entirely in Singapore or in Singapore and Australia.

 Subdivision C provides that goods are Singaporean originating goods if they are produced entirely in Singapore, or in Singapore and Australia, from originating materials only.

 Subdivision D sets out when goods are Singaporean originating goods because they are produced entirely in Singapore, or in Singapore and Australia, from nonoriginating materials only or from nonoriginating materials and originating materials.

 Subdivision E sets out when goods are Singaporean originating goods because they are accessories, spare parts, tools or instructional or other information materials imported with other goods.

 Subdivision F deals with how the consignment of goods affects whether the goods are Singaporean originating goods.

 Subdivision G allows regulations to make provision for and in relation to determining whether goods are Singaporean originating goods.

153XD  Interpretation

Definitions

 (1) In this Division:

Agreement means the SingaporeAustralia Free Trade Agreement done at Singapore on 17 February 2003, as amended from time to time.

Note: The Agreement is in Australian Treaty Series 2003 No. 16 ([2003] ATS 16) and could in 2017 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

aquaculture has the meaning given by Article 1 of Chapter 3 of the Agreement.

Australian originating goods means goods that are Australian originating goods under a law of Singapore that implements the Agreement.

certification of origin means a certificate that is in force and that complies with the requirements of Article 18 of Chapter 3 of the Agreement.

Convention means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983, as in force from time to time.

Note: The Convention is in Australian Treaty Series 1988 No. 30 ([1988] ATS 30) and could in 2017 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

customs value of goods has the meaning given by section 159.

enterprise has the meaning given by Article 1 of Chapter 3 of the Agreement.

Harmonized Commodity Description and Coding System means the Harmonized Commodity Description and Coding System that is established by or under the Convention.

Harmonized System means:

 (a) the Harmonized Commodity Description and Coding System as in force immediately before 1 January 2017; or

 (b) if the table in Annex 2 to the Agreement is amended or replaced to refer to Chapters, headings and subheadings of a later version of the Harmonized Commodity Description and Coding System—the later version of the Harmonized Commodity Description and Coding System.

indirect materials means:

 (a) goods or energy used in the production, testing or inspection of goods, but not physically incorporated in the goods; or

 (b) goods or energy used in the maintenance or operation of equipment or buildings associated with the production of goods;

including:

 (c) fuel (within its ordinary meaning); and

 (d) catalysts and solvents; and

 (e) gloves, glasses, footwear, clothing, safety equipment and supplies; and

 (f) tools, dies and moulds; and

 (g) spare parts and materials; and

 (h) lubricants, greases, compounding materials and other similar goods.

Interpretation Rules means the General Rules (as in force from time to time) for the Interpretation of the Harmonized System provided for by the Convention.

national, for Singapore, has the same meaning as it has in Chapter 3 of the Agreement.

nonoriginating materials means goods that are not originating materials.

nonParty has the same meaning as it has in Chapter 3 of the Agreement.

originating materials means:

 (a) Singaporean originating goods that are used in the production of other goods; or

 (b) Australian originating goods that are used in the production of other goods; or

 (c) recovered goods derived in the territory of Australia, or in the territory of Singapore, and used in the production of, and incorporated into, remanufactured goods; or

 (d) indirect materials.

person of Singapore means:

 (a) a national of Singapore; or

 (b) an enterprise of Singapore.

production means growing, cultivating, raising, mining, harvesting, fishing, trapping, hunting, capturing, collecting, breeding, extracting, aquaculture, gathering, manufacturing, processing or assembling.

recovered goods means goods in the form of one or more individual parts that:

 (a) have resulted from the disassembly of used goods; and

 (b) have been cleaned, inspected, tested or processed as necessary for improvement to sound working condition.

remanufactured goods means goods that:

 (a) are classified to any of Chapters 84 to 90, or to heading 94.02, of the Harmonized System; and

 (b) are entirely or partially composed of recovered goods; and

 (c) have a similar life expectancy to, and perform the same as or similar to, new goods:

 (i) that are so classified; and

 (ii) that are not composed of any recovered goods; and

 (d) have a factory warranty similar to that applicable to such new goods.

Singaporean originating goods means goods that, under this Division, are Singaporean originating goods.

territory of Australia means territory within the meaning, so far as it relates to Australia, of Article 2 of Chapter 1 of the Agreement.

territory of Singapore means territory within the meaning, so far as it relates to Singapore, of Article 2 of Chapter 1 of the Agreement.

Value of goods

 (3) The value of goods for the purposes of this Division is to be worked out in accordance with the regulations. The regulations may prescribe different valuation rules for different kinds of goods.

Tariff classifications

 (4) In prescribing tariff classifications for the purposes of this Division, the regulations may refer to the Harmonized System.

 (5) Subsection 4(3A) does not apply for the purposes of this Division.

Incorporation of other instruments

 (6) Despite subsection 14(2) of the Legislation Act 2003, regulations made for the purposes of this Division may make provision in relation to a matter by applying, adopting or incorporating, with or without modification, any matter contained in an instrument or other writing as in force or existing from time to time.

Subdivision BGoods wholly obtained or produced entirely in Singapore or in Singapore and Australia

153XE  Goods wholly obtained or produced entirely in Singapore or in Singapore and Australia

 (1) Goods are Singaporean originating goods if:

 (a) they are wholly obtained or produced entirely in Singapore or in Singapore and Australia; and

 (b) either:

 (i) the importer of the goods has, at the time the goods are imported, a certification of origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a certification of origin for the goods.

 (2) Goods are wholly obtained or produced entirely in Singapore or in Singapore and Australia if, and only if, the goods are:

 (a) plants, or goods obtained from plants, that are grown, cultivated, harvested, picked or gathered in the territory of Singapore or in the territory of Singapore and the territory of Australia; or

 (b) live animals born and raised in the territory of Singapore or in the territory of Singapore and the territory of Australia; or

 (c) goods obtained in the territory of Singapore from live animals referred to in paragraph (b); or

 (d) animals obtained by hunting, trapping, fishing, gathering or capturing in the territory of Singapore; or

 (e) goods obtained from aquaculture conducted in the territory of Singapore; or

 (f) minerals, or other naturally occurring substances, extracted or taken from the territory of Singapore; or

 (g) fish, shellfish or other marine life taken from the high seas by vessels that are entitled to fly the flag of Singapore; or

 (h) goods produced, from goods referred to in paragraph (g), on board factory ships that are registered, listed or recorded with Singapore and are entitled to fly the flag of Singapore; or

 (i) goods, other than fish, shellfish or other marine life, taken by Singapore, or a person of Singapore, from the seabed, or subsoil beneath the seabed, outside the territory of Singapore, and beyond areas over which nonParties exercise jurisdiction, but only if Singapore, or the person of Singapore, has the right to exploit that seabed or subsoil in accordance with international law; or

 (j) waste or scrap that:

 (i) has been derived from production in the territory of Singapore; or

 (ii) has been derived from used goods that are collected in the territory of Singapore and that are fit only for the recovery of raw materials; or

 (k) goods produced entirely in the territory of Singapore, or entirely in the territory of Singapore and the territory of Australia, exclusively from goods referred to in paragraphs (a) to (j) or from their derivatives.

Subdivision CGoods produced in Singapore, or in Singapore and Australia, from originating materials

153XF  Goods produced in Singapore, or in Singapore and Australia, from originating materials

  Goods are Singaporean originating goods if:

 (a) they are produced entirely in the territory of Singapore, or entirely in the territory of Singapore and the territory of Australia, from originating materials only; and

 (b) either:

 (i) the importer of the goods has, at the time the goods are imported, a certification of origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a certification of origin for the goods.

Subdivision DGoods produced in Singapore, or in Singapore and Australia, from nonoriginating materials

153XG  Goods produced in Singapore, or in Singapore and Australia, from nonoriginating materials

 (1) Goods are Singaporean originating goods if:

 (a) they are classified to a Chapter, heading or subheading of the Harmonized System that is covered by the table in Annex 2 to the Agreement; and

 (b) they are produced entirely in the territory of Singapore, or entirely in the territory of Singapore and the territory of Australia, from nonoriginating materials only or from nonoriginating materials and originating materials; and

 (c) the goods satisfy the requirements applicable to the goods in that Annex; and

 (d) either:

 (i) the importer of the goods has, at the time the goods are imported, a certification of origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a certification of origin for the goods.

 (2) Without limiting paragraph (1)(c), a requirement may be specified in the table in Annex 2 to the Agreement by using an abbreviation that is given a meaning for the purposes of that Annex.

Change in tariff classification

 (3) If a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification, the regulations may prescribe when a nonoriginating material used in the production of the goods is taken to satisfy the change in tariff classification.

 (4) If:

 (a) a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification; and

 (b) one or more of the nonoriginating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total value of the nonoriginating materials covered by paragraph (b) does not exceed 10% of the customs value of the goods.

 (5) If:

 (a) a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification; and

 (b) the goods are classified to any of Chapters 50 to 63 of the Harmonized System; and

 (c) one or more of the nonoriginating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total weight of the nonoriginating materials covered by paragraph (c) does not exceed 10% of the total weight of the goods.

Regional value content

 (6) If a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way:

 (a) the regional value content of the goods is to be worked out in accordance with the Agreement; or

 (b) if the regulations prescribe how to work out the regional value content of the goods—the regional value content of the goods is to be worked out in accordance with the regulations.

 (7) If:

 (a) a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way; and

 (b) the goods are imported into Australia with accessories, spare parts, tools or instructional or other information materials; and

 (c) the accessories, spare parts, tools or instructional or other information materials are classified with, delivered with and not invoiced separately from the goods; and

 (d) the types, quantities and value of the accessories, spare parts, tools or instructional or other information materials are customary for the goods;

then the regulations must require the value of the accessories, spare parts, tools or instructional or other information materials to be taken into account as originating materials or nonoriginating materials, as the case may be, for the purposes of working out the regional value content of the goods.

Note: The value of the accessories, spare parts, tools or instructional or other information materials is to be worked out in accordance with the regulations: see subsection 153XD(3).

 (8) For the purposes of subsection (7), disregard section 153XI in working out whether the accessories, spare parts, tools or instructional or other information materials are originating materials or nonoriginating materials.

Goods put up in a set for retail sale

 (9) If:

 (a) goods are put up in a set for retail sale; and

 (b) the goods are classified in accordance with Rule 3(c) of the Interpretation Rules;

the goods are Singaporean originating goods under this section only if:

 (c) all of the goods in the set, when considered separately, are Singaporean originating goods; or

 (d) the total customs value of the goods (if any) in the set that are not Singaporean originating goods does not exceed 10% of the customs value of the set of goods.

Example: A mirror, brush and comb are put up in a set for retail sale. The mirror, brush and comb have been classified under Rule 3(c) of the Interpretation Rules according to the tariff classification applicable to combs.

 The effect of paragraph (c) of this subsection is that the origin of the mirror and brush must now be determined according to the tariff classifications applicable to mirrors and brushes.

153XH  Packaging materials and containers

 (1) If:

 (a) goods are packaged for retail sale in packaging material or a container; and

 (b) the packaging material or container is classified with the goods in accordance with Rule 5 of the Interpretation Rules;

then the packaging material or container is to be disregarded for the purposes of this Subdivision.

Regional value content

 (2) However, if a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way, the regulations must require the value of the packaging material or container to be taken into account as originating materials or nonoriginating materials, as the case may be, for the purposes of working out the regional value content of the goods.

Note: The value of the packaging material or container is to be worked out in accordance with the regulations: see subsection 153XD(3).

Subdivision EGoods that are accessories, spare parts, tools or instructional or other information materials

153XI  Goods that are accessories, spare parts, tools or instructional or other information materials

  Goods are Singaporean originating goods if:

 (a) they are accessories, spare parts, tools or instructional or other information materials in relation to other goods; and

 (b) the other goods are imported into Australia with the accessories, spare parts, tools or instructional or other information materials; and

 (c) the other goods are Singaporean originating goods; and

 (d) the accessories, spare parts, tools or instructional or other information materials are classified with, delivered with and not invoiced separately from the other goods; and

 (e) the types, quantities and value of the accessories, spare parts, tools or instructional or other information materials are customary for the other goods.

Subdivision FConsignment

153XJ  Consignment

 (1) Goods are not Singaporean originating goods under this Division if:

 (a) the goods are transported through the territory of one or more nonParties; and

 (b) the goods undergo any operation in the territory of a nonParty (other than unloading, reloading, separation from a bulk shipment, storing, labelling or marking for the purpose of satisfying the requirements of Australia or any other operation that is necessary to preserve the goods in good condition or to transport the goods to the territory of Australia).

 (2) This section applies despite any other provision of this Division.

Subdivision GRegulations

153XK  Regulations

  The regulations may make provision for and in relation to determining whether goods are Singaporean originating goods under this Division.

Division 1CUS originating goods

Subdivision APreliminary

153Y  Simplified outline

  The following is a simplified outline of this Division:

 This Division defines US originating goods. Preferential rates of customs duty under the Customs Tariff Act 1995 apply to US originating goods that are imported into Australia.

 Subdivision B provides that goods are US originating goods if they are wholly obtained or produced entirely in the US.

 Subdivision C provides that goods are US originating goods if they are produced entirely in the US, or in the US and Australia, exclusively from originating materials.

 Subdivision D sets out when goods that are produced entirely in the US, or in the US and Australia, from nonoriginating materials only, or from nonoriginating materials and originating materials, are US originating goods.

 Subdivision F sets out when accessories, spare parts or tools (imported with other goods) are US originating goods.

 Subdivision G deals with how the packaging materials or containers in which goods are packaged affects whether the goods are US originating goods.

 Subdivision H deals with how the consignment of goods affects whether the goods are US originating goods.

 Subdivision I allows regulations to make provision for and in relation to determining whether goods are US originating goods.

153YA  Interpretation

Definitions

 (1) In this Division:

Agreement means the AustraliaUnited States Free Trade Agreement done at Washington DC on 18 May 2004, as amended from time to time.

Note: In 2004 the text of the Agreement was accessible through the website of the Department of Foreign Affairs and Trade.

Australian originating goods means goods that are Australian originating goods under a law of the US that implements the Agreement.

Convention means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983.

Note: The text of the Convention is set out in Australian Treaty Series 1988 No. 30. In 2004 this was available in the Australian Treaties Library of the Department of Foreign Affairs and Trade, accessible through that Department’s website.

customs value, in relation to goods, has the meaning given by section 159.

fuel has its ordinary meaning.

Harmonized Commodity Description and Coding System means the Harmonized Commodity Description and Coding System that is established by or under the Convention.

Harmonized System means:

 (a) the Harmonized Commodity Description and Coding System as in force on 1 January 2007; or

 (b) if the table in Annex 4A or 5A of the Agreement is amended or replaced to refer to Chapters, headings and subheadings of a later version of the Harmonized Commodity Description and Coding System—the later version of the Harmonized Commodity Description and Coding System.

Harmonized US Tariff Schedule means the Harmonized Tariff Schedule of the United States (as in force from time to time).

indirect materials means:

 (a) goods used in the production, testing or inspection of other goods, but that are not physically incorporated in the other goods; or

 (b) goods used in the operation or maintenance of buildings or equipment associated with the production of other goods;

including:

 (c) fuel; and

 (d) tools, dies and moulds; and

 (e) lubricants, greases, compounding materials and other similar goods; and

 (f) gloves, glasses, footwear, clothing, safety equipment and supplies for any of these things; and

 (g) catalysts and solvents.

Interpretation Rules means the General Rules for the Interpretation of the Harmonized System provided for by the Convention.

nonoriginating materials means goods that are not originating materials.

originating materials means:

 (a) goods that are used in the production of other goods and that are US originating goods; or

 (b) goods that are used in the production of other goods and that are Australian originating goods; or

 (c) indirect materials.

Example: This example illustrates goods produced from originating materials and nonoriginating materials.

 Pork sausages are produced in the US from US cereals, Hungarian frozen pork meat and Brazilian spices.

 The US cereals are originating materials since they are goods used in the production of other goods (the sausages) and they are US originating goods under Subdivision B.

 The Hungarian frozen pork meat and Brazilian spices are nonoriginating materials since they are produced in countries other than the US and Australia.

person of the US means a person of a Party within the meaning, in so far as it relates to the US, of Article 1.2 of the Agreement.

produce means grow, raise, mine, harvest, fish, trap, hunt, manufacture, process, assemble or disassemble. Producer and production have corresponding meanings.

recovered goods means goods in the form of individual parts that:

 (a) have resulted from the complete disassembly of goods which have passed their useful life or which are no longer useable due to defects; and

 (b) have been cleaned, inspected or tested (as necessary) to bring them into reliable working condition.

remanufactured goods means goods that:

 (a) are produced entirely in the US; and

 (b) are classified to:

 (i) Chapter 84, 85 or 87 (other than heading 8418, 8516 or 8701 to 8706), or to heading 9026, 9031 or 9032 of Chapter 90, of the Harmonized System; or

 (ii) any other tariff classification prescribed by the regulations; and

 (c) are entirely or partially comprised of recovered goods; and

 (d) have a similar useful life, and meet the same performance standards, as new goods:

 (i) that are so classified; and

 (ii) that are not comprised of any recovered goods; and

 (e) have a producer’s warranty similar to such new goods.

textile or apparel good has the meaning given by Article 1.2 of Chapter 1 of the Agreement.

US means the United States of America.

used means used or consumed in the production of goods.

US originating goods means goods that, under this Division, are US originating goods.

wholly formed, in relation to elastomeric yarn, has the same meaning as it has in the Agreement.

Value of goods

 (2) The value of goods for the purposes of this Division is to be worked out in accordance with the regulations. The regulations may prescribe different valuation rules for different kinds of goods.

Tariff classifications

 (3) In specifying tariff classifications for the purposes of this Division, the regulations may refer to the following:

 (a) the Harmonized System;

 (b) the Harmonized US Tariff Schedule.

 (4) Subsection 4(3A) does not apply for the purposes of this Division.

Regulations

 (5) For the purposes of this Division, the regulations may apply, adopt or incorporate any matter contained in any instrument or other writing as in force or existing from time to time.

Subdivision BGoods wholly obtained or produced entirely in the US

153YB  Goods wholly obtained or produced entirely in the US

 (1) Goods are US originating goods if they are wholly obtained or produced entirely in the US.

 (2) Goods are wholly obtained or produced entirely in the US if, and only if, the goods are:

 (a) minerals extracted in the US; or

 (b) plants grown in the US, or in the US and Australia, or products obtained from such plants; or

 (c) live animals born and raised in the US, or in the US and Australia, or products obtained from such animals; or

 (d) goods obtained from hunting, trapping, fishing or aquaculture conducted in the US; or

 (e) fish, shellfish or other marine life taken from the sea by ships registered or recorded in the US and flying the flag of the US; or

 (f) goods produced exclusively from goods referred to in paragraph (e) on board factory ships registered or recorded in the US and flying the flag of the US; or

 (g) goods taken from the seabed, or beneath the seabed, outside the territorial waters of the US by the US or a person of the US, but only if the US has the right to exploit that part of the seabed; or

 (h) goods taken from outer space by the US or a person of the US; or

 (i) waste and scrap that:

 (i) has been derived from production operations in the US; or

 (ii) has been derived from used goods that are collected in the US and that are fit only for the recovery of raw materials; or

 (j) recovered goods derived in the US and used in the US in the production of remanufactured goods; or

 (k) goods produced entirely in the US exclusively from goods referred to in paragraphs (a) to (i) or from their derivatives.

Subdivision CGoods produced entirely in the US or in the US and Australia exclusively from originating materials

153YC  Goods produced entirely in the US or in the US and Australia exclusively from originating materials

  Goods are US originating goods if they are produced entirely in the US, or entirely in the US and Australia, exclusively from originating materials.

Subdivision DGoods produced in the US, or in the US and Australia, from nonoriginating materials

153YD  Goods produced in the US, or in the US and Australia, from nonoriginating materials

 (1) Goods are US originating goods if:

 (a) they are classified to a Chapter, heading or subheading of the Harmonized System that is covered by the table in Annex 4A or 5A of the Agreement; and

 (b) they are produced entirely in the US, or entirely in the US and Australia, from nonoriginating materials only or from nonoriginating materials and originating materials; and

 (c) the goods satisfy the requirements applicable to the goods in Annex 4A or 5A of the Agreement.

 (2) Without limiting paragraph (1)(c), a requirement may be specified in the table in Annex 4A or 5A of the Agreement by using an abbreviation that is given a meaning for the purposes of that Annex.

Change in tariff classification

 (3) If a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification, the regulations may prescribe when a nonoriginating material used in the production of the goods is taken to satisfy the change in tariff classification.

Rules for goods that are not a textile or apparel good

 (4) If:

 (a) a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification; and

 (b) the goods are not a textile or apparel good; and

 (c) one or more of the nonoriginating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total value of the nonoriginating materials covered by paragraph (c) does not exceed 10% of the customs value of the goods.

Note: See subsection (6) for goods that are a textile or apparel good.

 (5) In applying subsection (4), disregard nonoriginating materials covered by paragraph 2 of Article 5.2 of Chapter 5 of the Agreement.

Rules for goods that are a textile or apparel good

 (6) If:

 (a) a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification; and

 (b) the goods are a textile or apparel good; and

 (c) if the component of the goods, that determines the tariff classification of the goods, contains elastomeric yarn—the yarn is wholly formed in the US or Australia; and

 (d) the component of the goods, that determines the tariff classification of the goods, contains fibres or yarns that are nonoriginating materials and that do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total weight of the fibres or yarns covered by paragraph (d) does not exceed 7% of the total weight of that component.

Regional value content

 (7) If a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way:

 (a) the regional value content of the goods is to be worked out in accordance with the Agreement; or

 (b) if the regulations prescribe how to work out the regional value content of the goods—the regional value content of the goods is to be worked out in accordance with the regulations.

 (8) If:

 (a) a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way; and

 (b) the goods are imported into Australia with standard accessories, standard spare parts or standard tools; and

 (c) the accessories, spare parts or tools are not invoiced separately from the goods; and

 (d) the quantities and value of the accessories, spare parts or tools are customary for the goods;

the regulations must provide for the value of the accessories, spare parts or tools to be taken into account for the purposes of working out the regional value content of the goods (whether the accessories, spare parts or tools are originating materials or nonoriginating materials).

Note: The value of the accessories, spare parts or tools is to be worked out in accordance with the regulations: see subsection 153YA(2).

 (9) For the purposes of subsection (8), disregard section 153YJ in working out whether the accessories, spare parts or tools are originating materials or nonoriginating materials.

Goods put up in a set for retail sale

 (10) If:

 (a) goods are put up in a set for retail sale; and

 (b) the goods are classified in accordance with Rule 3 of the Interpretation Rules as a textile or apparel good;

the goods are US originating goods under this section only if:

 (c) all of the goods in the set, when considered separately, are US originating goods; or

 (d) the total customs value of the goods (if any) in the set that are not US originating goods does not exceed 10% of the customs value of the set of goods.

Subdivision FGoods that are standard accessories, spare parts or tools

153YJ  Goods that are standard accessories, spare parts or tools

  Goods are US originating goods if:

 (a) they are standard accessories, standard spare parts or standard tools in relation to other goods; and

 (b) the other goods are imported into Australia with the accessories, spare parts or tools; and

 (c) the other goods are US originating goods; and

 (d) the accessories, spare parts or tools are not invoiced separately from the other goods; and

 (e) the quantities and value of the accessories, spare parts or tools are customary for the other goods.

Subdivision GPackaging materials and containers

153YK  Packaging materials and containers

 (1) If:

 (a) goods are packaged for retail sale in packaging material or a container; and

 (b) the packaging material or container is classified with the goods in accordance with Rule 5 of the Interpretation Rules;

then the packaging material or container is to be disregarded for the purposes of this Division (with 1 exception).

Regional value content

 (2) The exception is that, if a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way, the regulations must provide for the value of the packaging material or container to be taken into account for the purposes of working out the regional value content of the goods (whether the packaging material or container is an originating material or nonoriginating material).

Note: The value of the packaging material or container is to be worked out in accordance with the regulations: see subsection 153YA(2).

Subdivision HConsignment

153YL  Consignment

 (1) Goods are not US originating goods under this Division if:

 (a) they are transported through a country or place other than the US or Australia; and

 (b) they undergo any process of production, or any other operation, in that country or place (other than unloading, reloading, any operation to preserve them in good condition or any operation that is necessary for them to be transported to Australia).

 (2) This section applies despite any other provision of this Division.

Subdivision IRegulations

153YM  Regulations

  The regulations may make provision for and in relation to determining whether goods are US originating goods under this Division.

Division 1DThai originating goods

Subdivision APreliminary

153Z  Simplified outline

  The following is a simplified outline of this Division:

 This Division defines Thai originating goods. Preferential rates of customs duty under the Customs Tariff Act 1995 apply to Thai originating goods that are imported into Australia.

 Subdivision B sets out when goods that are wholly obtained goods of Thailand are Thai originating goods.

 Subdivision C sets out when goods that are produced entirely in Thailand, or in Thailand and Australia, are Thai originating goods.

 Subdivision D sets out when accessories, spare parts or tools (imported with other goods) are Thai originating goods.

 Subdivision E deals with how the packaging materials or containers in which goods are packaged affects whether the goods are Thai originating goods.

 Subdivision F deals with how the consignment of goods affects whether the goods are Thai originating goods.

 Subdivision G allows regulations to make provision for and in relation to determining whether goods are Thai originating goods.

153ZA  Interpretation

Definitions

 (1) In this Division:

Agreement means the ThailandAustralia Free Trade Agreement, done at Canberra on 5 July 2004, as amended from time to time.

Note: In 2004 the text of the Agreement was accessible through the website of the Department of Foreign Affairs and Trade.

Australian originating goods means goods that are Australian originating goods under a law of Thailand that implements the Agreement.

Certificate of Origin means a certificate that is in force and that complies with the requirements of Annex 4.2 of the Agreement.

Convention means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983.

Note: The text of the Convention is set out in Australian Treaty Series 1988 No. 30. In 2004 this was available in the Australian Treaties Library of the Department of Foreign Affairs and Trade, accessible through that Department’s website.

customs value, in relation to goods, has the meaning given by section 159.

Harmonized Commodity Description and Coding System means the Harmonized Commodity Description and Coding System that is established by or under the Convention.

Harmonized System means:

 (a) the Harmonized Commodity Description and Coding System as in force on 1 January 2005; or

 (b) if the table in Annex 4.1 of the Agreement is amended or replaced to refer to Chapters, headings and subheadings of a later version of the Harmonized Commodity Description and Coding System—the later version of the Harmonized Commodity Description and Coding System.

Interpretation Rules means the General Rules for the Interpretation of the Harmonized System provided for by the Convention.

nonoriginating materials means goods that are not originating materials.

originating materials means:

 (a) goods that are used in the production of other goods and that are Thai originating goods; or

 (b) goods that are used in the production of other goods and that are Australian originating goods.

produce means grow, raise, mine, harvest, fish, trap, hunt, manufacture, process, assemble or disassemble. Producer and production have corresponding meanings.

territorial sea has the same meaning as in the Seas and Submerged Lands Act 1973.

Thai originating goods means goods that, under this Division, are Thai originating goods.

Value of goods

 (2) The value of goods for the purposes of this Division is to be worked out in accordance with the regulations. The regulations may prescribe different valuation rules for different kinds of goods.

Tariff classifications

 (3) In specifying tariff classifications for the purposes of this Division, the regulations may refer to the Harmonized System.

 (4) Subsection 4(3A) does not apply for the purposes of this Division.

Regulations

 (5) For the purposes of this Division, the regulations may apply, adopt or incorporate any matter contained in any instrument or other writing as in force or existing from time to time.

Subdivision BWholly obtained goods of Thailand

153ZB  Wholly obtained goods of Thailand

 (1) Goods are Thai originating goods if:

 (a) they are wholly obtained goods of Thailand; and

 (b) either:

 (i) the importer of the goods has, at the time the goods are imported, a Certificate of Origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Certificate of Origin for the goods.

 (2) Goods are wholly obtained goods of Thailand if, and only if, the goods are:

 (a) minerals extracted in Thailand; or

 (b) agricultural goods harvested, picked or gathered in Thailand; or

 (c) live animals born and raised in Thailand; or

 (d) products obtained from live animals in Thailand; or

 (e) goods obtained directly from hunting, trapping, fishing, gathering or capturing carried out in Thailand; or

 (f) fish, shellfish, plant or other marine life taken:

 (i) within the territorial sea of Thailand; or

 (ii) within any other maritime zone in which Thailand has sovereign rights under the law of Thailand and in accordance with UNCLOS; or

 (iii) from the high seas by ships flying the flag of Thailand; or

 (g) goods obtained or produced exclusively from goods referred to in paragraph (f) on board factory ships flying the flag of Thailand; or

 (h) goods taken from the seabed or the subsoil beneath the seabed of the territorial sea of Thailand or of the continental shelf of Thailand:

 (i) by Thailand; or

 (ii) by a national of Thailand; or

 (iii) by a body corporate incorporated in Thailand; or

 (i) waste and scrap that has been derived from production operations in Thailand and that is fit only for the recovery of raw materials; or

 (j) used goods that are collected in Thailand and that are fit only for the recovery of raw materials; or

 (k) goods produced entirely in Thailand exclusively from goods referred to in paragraphs (a) to (j).

Subdivision CGoods produced entirely in Thailand or in Thailand and Australia

153ZC  Goods produced entirely in Thailand or in Thailand and Australia

 (1) Goods are Thai originating goods if:

 (a) they are classified to a Chapter, heading or subheading of the Harmonized System that is covered by the table in Annex 4.1 of the Agreement; and

 (b) they are produced entirely in Thailand, or entirely in Thailand and Australia, from originating materials or nonoriginating materials, or both; and

 (c) the goods satisfy the requirements applicable to the goods in that Annex; and

 (d) either:

 (i) the importer of the goods has, at the time the goods are imported, a Certificate of Origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Certificate of Origin for the goods.

 (2) Without limiting paragraph (1)(c), a requirement may be specified in the table in Annex 4.1 of the Agreement by using an abbreviation that is given a meaning for the purposes of that Annex.

Change in tariff classification

 (3) If a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification, the regulations may prescribe when a nonoriginating material used in the production of the goods is taken to satisfy the change in tariff classification.

 (4) If:

 (a) a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification; and

 (b) one or more of the nonoriginating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total value of the nonoriginating materials covered by paragraph (b) does not exceed 10% of the customs value of the goods.

Regional value content

 (5) If a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way:

 (a) the regional value content of the goods is to be worked out in accordance with the Agreement; or

 (b) if the regulations prescribe how to work out the regional value content of the goods—the regional value content of the goods is to be worked out in accordance with the regulations.

 (6) If:

 (a) a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way; and

 (b) the goods are imported into Australia with standard accessories, standard spare parts or standard tools; and

 (c) the accessories, spare parts or tools are not invoiced separately from the goods; and

 (d) the accessories, spare parts or tools are not imported solely for the purpose of artificially raising the regional value content of the goods; and

 (e) the quantities and value of the accessories, spare parts or tools are customary for the goods; and

 (f) the accessories, spare parts or tools are nonoriginating materials;

the regulations must provide for the value of the accessories, spare parts or tools covered by paragraph (f) to be taken into account for the purposes of working out the regional value content of the goods.

Note: The value of the accessories, spare parts or tools is to be worked out in accordance with the regulations: see subsection 153ZA(2).

 (7) For the purposes of subsection (6), disregard section 153ZF in working out whether the accessories, spare parts or tools are nonoriginating materials.

Subdivision DGoods that are standard accessories, spare parts or tools

153ZF  Goods that are standard accessories, spare parts or tools

  Goods are Thai originating goods if:

 (a) they are standard accessories, standard spare parts or standard tools in relation to other goods; and

 (b) the other goods are imported into Australia with the accessories, spare parts or tools; and

 (c) the other goods are Thai originating goods; and

 (d) the accessories, spare parts or tools are not invoiced separately from the other goods; and

 (e) the accessories, spare parts or tools are not imported solely for the purpose of artificially raising the regional value content of the other goods; and

 (f) the quantities and value of the accessories, spare parts or tools are customary for the other goods.

Subdivision EPackaging materials and containers

153ZG  Packaging materials and containers

 (1) If:

 (a) goods are packaged for retail sale in packaging material or a container; and

 (b) the packaging material or container is classified with the goods in accordance with Rule 5 of the Interpretation Rules;

then the packaging material or container is to be disregarded for the purposes of this Division (with 1 exception).

Regional value content

 (2) The exception is that, if:

 (a) a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way; and

 (b) the packaging material or container is a nonoriginating material;

the regulations must provide for the value of the packaging material or container to be taken into account for the purposes of working out the regional value content of the goods.

Note: The value of the packaging material or container is to be worked out in accordance with the regulations: see subsection 153ZA(2).

Subdivision FConsignment

153ZH  Consignment

 (1) Goods are not Thai originating goods under this Division if:

 (a) they are transported through a country or place other than Thailand or Australia; and

 (b) either:

 (i) they undergo any process of production or other operation in that country or place (other than any operation to preserve them in good condition or any operation that is necessary for them to be transported to Australia); or

 (ii) they are traded or used in that country or place.

 (2) This section applies despite any other provision of this Division.

Subdivision GRegulations

153ZI  Regulations

  The regulations may make provision for and in relation to determining whether goods are Thai originating goods under this Division.

Division 1ENew Zealand originating goods

Subdivision APreliminary

153ZIA  Simplified outline

  The following is a simplified outline of this Division:

 This Division defines New Zealand originating goods. Preferential rates of customs duty under the Customs Tariff Act 1995 apply to New Zealand originating goods that are imported into Australia.

 Subdivision B provides that goods are New Zealand originating goods if they are wholly obtained or produced in New Zealand or in New Zealand and Australia.

 Subdivision C provides that goods are New Zealand originating goods if they are produced entirely in New Zealand, or in New Zealand and Australia, from originating materials only.

 Subdivision D sets out when goods are New Zealand originating goods because they are produced entirely in New Zealand, or in New Zealand and Australia, from nonoriginating materials only or from nonoriginating materials and originating materials.

 Subdivision E sets out when goods are New Zealand originating goods because they are accessories, spare parts or tools imported with other goods.

 Subdivision F sets out when goods are New Zealand originating goods because they are wholly manufactured in New Zealand.

 Subdivision G provides that goods are not New Zealand originating goods under this Division merely because of certain operations.

 Subdivision H deals with how the consignment of goods affects whether the goods are New Zealand originating goods.

 Subdivision I allows regulations to make provision for and in relation to determining whether goods are New Zealand originating goods.

153ZIB  Interpretation

Definitions

 (1) In this Division:

Agreement means the Australia New Zealand Closer Economic Relations Trade Agreement done at Canberra on 28 March 1983, as amended from time to time.

Note: The text of the Agreement is set out in Australian Treaty Series 1983 No. 2. In 2006 the text of an Agreement in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

aquaculture has the meaning given by Article 3 of the Agreement.

Australian originating goods means goods that are Australian originating goods under a law of New Zealand that implements the Agreement.

Convention means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983.

Note: The text of the Convention is set out in Australian Treaty Series 1988 No. 30. In 2006 the text of a Convention in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

customs value of goods has the meaning given by section 159.

Harmonized Commodity Description and Coding System means the Harmonized Commodity Description and Coding System that is established by or under the Convention.

Harmonized System means:

 (a) the Harmonized Commodity Description and Coding System as in force on 1 September 2011; or

 (b) if the table in Annex G of the Agreement is amended or replaced to refer to Chapters, headings and subheadings of a later version of the Harmonized Commodity Description and Coding System—the later version of the Harmonized Commodity Description and Coding System.

indirect materials means:

 (a) goods or energy used or consumed in the production, testing or inspection of goods, but not physically incorporated in the goods; or

 (b) goods or energy used or consumed in the operation or maintenance of buildings or equipment associated with the production of goods;

including:

 (c) fuel (within its ordinary meaning); and

 (d) tools, dies and moulds; and

 (e) spare parts; and

 (f) lubricants, greases, compounding materials and other similar goods; and

 (g) gloves, glasses, footwear, clothing, safety equipment and supplies; and

 (h) catalysts and solvents.

manufacture means the creation of an article essentially different from the matters or substances that go into that creation.

New Zealand originating goods means goods that, under this Division, are New Zealand originating goods.

nonoriginating materials means goods that are not originating materials.

originating materials means:

 (a) New Zealand originating goods that are used or consumed in the production of other goods; or

 (b) Australian originating goods that are used or consumed in the production of other goods; or

 (c) indirect materials.

produce means grow, farm, raise, breed, mine, harvest, fish, trap, hunt, capture, gather, collect, extract, manufacture, process, assemble, restore or renovate.

territorial sea has the same meaning as in the Seas and Submerged Lands Act 1973.

Value of goods

 (3) The value of goods for the purposes of this Division is to be worked out in accordance with the regulations. The regulations may prescribe different valuation rules for different kinds of goods.

Tariff classifications

 (4) In specifying tariff classifications for the purposes of this Division, the regulations may refer to the Harmonized System.

 (5) Subsection 4(3A) does not apply for the purposes of this Division.

Incorporation of other instruments

 (6) For the purposes of this Division, the regulations may apply, adopt or incorporate any matter contained in any instrument or other writing as in force or existing from time to time.

Subdivision BGoods wholly obtained or produced in New Zealand or New Zealand and Australia

153ZIC  Goods wholly obtained or produced in New Zealand or New Zealand and Australia

 (1) Goods are New Zealand originating goods if they are wholly obtained or produced in New Zealand or in New Zealand and Australia.

 (2) Goods are wholly obtained or produced in New Zealand or in New Zealand and Australia if, and only if, the goods are:

 (a) minerals extracted in New Zealand; or

 (b) plants grown in New Zealand, or in New Zealand and Australia, or products obtained in New Zealand from such plants; or

 (c) live animals born and raised in New Zealand, or in New Zealand and Australia; or

 (d) products obtained from live animals in New Zealand; or

 (e) goods obtained from hunting, trapping, fishing, capturing or aquaculture conducted in New Zealand; or

 (f) fish, shellfish or other marine life taken from the sea by ships that are registered or recorded in New Zealand and are flying, or are entitled to fly, the flag of New Zealand; or

 (g) goods produced or obtained exclusively from goods referred to in paragraph (f) on board factory ships that are registered or recorded in New Zealand and are flying the flag of New Zealand; or

 (h) goods taken from the seabed, or the subsoil beneath the seabed, of the territorial sea of New Zealand or of the continental shelf of New Zealand:

 (i) by New Zealand; or

 (ii) by a New Zealand citizen; or

 (iii) by a body corporate incorporated in New Zealand;

  but only if New Zealand has the right to exploit that part of the seabed; or

 (i) waste and scrap that has been derived from production operations in New Zealand, or from used goods collected in New Zealand, and that is fit only for the recovery of raw materials; or

 (j) goods produced entirely in New Zealand, or in New Zealand and Australia, exclusively from goods referred to in paragraphs (a) to (i) or from their derivatives.

Subdivision CGoods produced in New Zealand or New Zealand and Australia from originating materials

153ZID  Goods produced in New Zealand or New Zealand and Australia from originating materials

  Goods are New Zealand originating goods if they are produced entirely in New Zealand, or entirely in New Zealand and Australia, from originating materials only.

Subdivision DGoods produced in New Zealand or New Zealand and Australia from nonoriginating materials

153ZIE  Goods produced in New Zealand or New Zealand and Australia from nonoriginating materials

 (1) Goods are New Zealand originating goods if:

 (a) they are classified to a Chapter, heading or subheading of the Harmonized System that is covered by the table in Annex G of the Agreement; and

 (b) they are produced entirely in New Zealand, or entirely in New Zealand and Australia, from nonoriginating materials only or from nonoriginating materials and originating materials; and

 (c) the goods satisfy the requirements applicable to the goods in that Annex.

 (2) Without limiting paragraph (1)(c), a requirement may be specified in the table in Annex G of the Agreement by using an abbreviation that is given a meaning for the purposes of that Annex.

Change in tariff classification

 (3) If a requirement that applies in relation to the goods is that all nonoriginating materials used or consumed in the production of the goods must have undergone a particular change in tariff classification, the regulations may prescribe when a nonoriginating material used or consumed in the production of the goods is taken to satisfy the change in tariff classification.

 (4) If:

 (a) a requirement that applies in relation to the goods is that all nonoriginating materials used or consumed in the production of the goods must have undergone a particular change in tariff classification; and

 (b) one or more of the nonoriginating materials used or consumed in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total value of the nonoriginating materials covered by paragraph (b) does not exceed 10% of the customs value of the goods.

Regional value content

 (5) If a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way:

 (a) the regional value content of the goods is to be worked out in accordance with the Agreement; or

 (b) if the regulations prescribe how to work out the regional value content of the goods—the regional value content of the goods is to be worked out in accordance with the regulations.

 (6) If:

 (a) a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way; and

 (b) the goods are imported into Australia with standard accessories, standard spare parts or standard tools; and

 (c) the accessories, spare parts or tools are not invoiced separately from the goods; and

 (d) the accessories, spare parts or tools are not imported solely for the purpose of artificially raising the regional value content of the goods; and

 (e) the quantities and value of the accessories, spare parts or tools are customary for the goods;

the regulations must provide for the value of the accessories, spare parts or tools to be taken into account for the purposes of working out the regional value content of the goods (whether the accessories, spare parts or tools are originating materials or nonoriginating materials).

Note: The value of the accessories, spare parts or tools is to be worked out in accordance with the regulations: see subsection 153ZIB(3).

 (7) For the purposes of subsection (6), disregard section 153ZIG in working out whether the accessories, spare parts or tools are originating materials or nonoriginating materials.

153ZIF  Packaging materials and containers

 (1) If:

 (a) goods are packaged for retail sale in packaging material or a container; and

 (b) the packaging material or container is classified with the goods in accordance with Rule 5 of the General Rules for the Interpretation of the Harmonized System provided for by the Convention;

then the packaging material or container is to be disregarded for the purposes of this Subdivision (with 1 exception).

Regional value content

 (2) The exception is that, if a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way, the regulations must provide for the value of the packaging material or container to be taken into account for the purposes of working out the regional value content of the goods (whether the packaging material or container is an originating material or nonoriginating material).

Note: The value of the packaging material or container is to be worked out in accordance with the regulations: see subsection 153ZIB(3).

Subdivision EGoods that are standard accessories, spare parts or tools

153ZIG  Goods that are standard accessories, spare parts or tools

  Goods are New Zealand originating goods if:

 (a) they are standard accessories, standard spare parts or standard tools in relation to other goods; and

 (b) the other goods are imported into Australia with the accessories, spare parts or tools; and

 (c) the accessories, spare parts or tools are not imported solely for the purpose of artificially raising the regional value content of the other goods; and

 (d) the other goods are New Zealand originating goods; and

 (e) the accessories, spare parts or tools are not invoiced separately from the other goods; and

 (f) the quantities and value of the accessories, spare parts or tools are customary for the goods.

Subdivision FGoods wholly manufactured in New Zealand

153ZIH  Goods wholly manufactured in New Zealand

 (1) Goods are New Zealand originating goods if they are wholly manufactured in New Zealand from one or more of the following:

 (a) unmanufactured raw products;

 (b) materials wholly manufactured in Australia or New Zealand or Australia and New Zealand;

 (c) materials covered by subsection (2).

 (2) The ComptrollerGeneral of Customs may, by legislative instrument, determine specified materials imported into New Zealand to be manufactured raw materials of New Zealand.

Subdivision GNonqualifying operations

153ZIJ  Nonqualifying operations

 (1) Goods are not New Zealand originating goods under this Division merely because of the following operations:

 (a) operations to preserve goods in good condition for the purposes of transport or storage;

 (b) disassembly of goods;

 (c) affixing of marks, labels or other similar distinguishing signs on goods or their packaging;

 (d) packaging, changes to packaging, the breaking up or assembly of packages or presenting goods for transport or sale;

 (e) quality control inspections;

 (f) any combination of operations referred to in paragraphs (a) to (e).

 (2) This section applies despite any other provision of this Division.

Subdivision HConsignment

153ZIK  Consignment

 (1) Goods are not New Zealand originating goods under this Division if:

 (a) they are transported through a country or place other than New Zealand or Australia; and

 (b) they undergo subsequent production or any other operation in that country or place (other than unloading, reloading, storing, repacking, relabelling or any operation that is necessary to preserve them in good condition or to transport them to Australia).

 (2) This section applies despite any other provision of this Division.

Subdivision IRegulations

153ZIKA  Regulations

  The regulations may make provision for and in relation to determining whether goods are New Zealand originating goods under this Division.

Division 1EAPeruvian originating goods

Subdivision APreliminary

153ZIL  Simplified outline of this Division

 This Division defines Peruvian originating goods. Preferential rates of customs duty under the Customs Tariff Act 1995 apply to such goods that are imported into Australia.

 Subdivision B provides that goods are Peruvian originating goods if they are wholly obtained or produced entirely in Peru or in Peru and Australia.

 Subdivision C provides that goods are Peruvian originating goods if they are produced entirely in the territory of Peru, or entirely in the territory of Peru and the territory of Australia, from originating materials only.

 Subdivision D sets out when goods are Peruvian originating goods because they are produced entirely in the territory of Peru, or entirely in the territory of Peru and the territory of Australia, from nonoriginating materials only or from nonoriginating materials and originating materials.

 Subdivision E sets out when goods are Peruvian originating goods because they are accessories, spare parts, tools or instructional or other information materials imported with other goods.

 Subdivision F deals with how the consignment of goods affects whether the goods are Peruvian originating goods.

 Subdivision G allows regulations to make provision for and in relation to determining whether goods are Peruvian originating goods.

153ZIM  Interpretation

Definitions

 (1) In this Division:

Agreement means the PeruAustralia Free Trade Agreement, done at Canberra on 12 February 2018, as amended from time to time.

Note: The Agreement could in 2019 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

aquaculture has the meaning given by Article 3.1 of Chapter 3 of the Agreement.

Australian originating goods means goods that are Australian originating goods under a law of Peru that implements the Agreement.

Certificate of Origin means a certificate that is in force and that complies with the requirements of Article 3.17 of Chapter 3 of the Agreement.

Convention means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983, as in force from time to time.

Note: The Convention is in Australian Treaty Series 1988 No. 30 ([1988] ATS 30) and could in 2019 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

customs value of goods has the meaning given by section 159.

enterprise has the meaning given by Article 1.3 of Chapter 1 of the Agreement.

Harmonized Commodity Description and Coding System means the Harmonized Commodity Description and Coding System that is established by or under the Convention.

Harmonized System means:

 (a) the Harmonized Commodity Description and Coding System as in force on 1 January 2017; or

 (b) if the table in Annex 3B of the Agreement is amended or replaced to refer to Chapters, headings and subheadings of a later version of the Harmonized Commodity Description and Coding System—the later version of the Harmonized Commodity Description and Coding System.

indirect materials means:

 (a) goods or energy used in the production, testing or inspection of goods, but not physically incorporated in the goods; or

 (b) goods or energy used in the maintenance of buildings or the operation of equipment associated with the production of goods;

including:

 (c) fuel (within its ordinary meaning); and

 (d) catalysts and solvents; and

 (e) gloves, glasses, footwear, clothing, safety equipment and supplies; and

 (f) tools, dies and moulds; and

 (g) spare parts and materials; and

 (h) lubricants, greases, compounding materials and other similar goods.

Interpretation Rules means the General Rules (as in force from time to time) for the Interpretation of the Harmonized System provided for by the Convention.

nonoriginating materials means goods that are not originating materials.

nonParty has the same meaning as it has in Chapter 3 of the Agreement.

originating materials means:

 (a) Peruvian originating goods that are used in the production of other goods; or

 (b) Australian originating goods that are used in the production of other goods; or

 (c) indirect materials.

person of Peru means:

 (a) a national within the meaning, so far as it relates to Peru, of Article 1.3 of Chapter 1 of the Agreement; or

 (b) an enterprise of Peru.

Peruvian originating goods means goods that, under this Division, are Peruvian originating goods.

production has the meaning given by Article 3.1 of Chapter 3 of the Agreement.

territory of Australia means territory within the meaning, so far as it relates to Australia, of Article 1.3 of Chapter 1 of the Agreement.

territory of Peru means territory within the meaning, so far as it relates to Peru, of Article 1.3 of Chapter 1 of the Agreement.

Value of goods

 (2) The value of goods for the purposes of this Division is to be worked out in accordance with the regulations. The regulations may prescribe different valuation rules for different kinds of goods.

Tariff classifications

 (3) In specifying tariff classifications for the purposes of this Division, the regulations may refer to the Harmonized System.

 (4) Subsection 4(3A) does not apply for the purposes of this Division.

Incorporation of other instruments

 (5) Despite subsection 14(2) of the Legislation Act 2003, regulations made for the purposes of this Division may make provision in relation to a matter by applying, adopting or incorporating, with or without modification, any matter contained in an instrument or other writing as in force or existing from time to time.

Subdivision BGoods wholly obtained or produced entirely in Peru or in Peru and Australia

153ZIN  Goods wholly obtained or produced entirely in Peru or in Peru and Australia

 (1) Goods are Peruvian originating goods if:

 (a) they are wholly obtained or produced entirely in Peru or in Peru and Australia; and

 (b) either:

 (i) the importer of the goods has, at the time the goods are imported, a Certificate of Origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Certificate of Origin for the goods.

 (2) Goods are wholly obtained or produced entirely in Peru or in Peru and Australia if, and only if, the goods are:

 (a) plants, or goods obtained from plants, that are grown, cultivated, harvested, picked or gathered in the territory of Peru or in the territory of Peru and the territory of Australia; or

 (b) live animals born and raised in the territory of Peru or in the territory of Peru and the territory of Australia; or

 (c) goods obtained from live animals in the territory of Peru; or

 (d) animals obtained by hunting, trapping, fishing, gathering or capturing in the territory of Peru; or

 (e) goods obtained from aquaculture conducted in the territory of Peru; or

 (f) minerals, or other naturally occurring substances, extracted or taken from the territory of Peru; or

 (g) fish, shellfish, other goods of seafishing or other marine life taken from the sea, seabed or subsoil beneath the seabed:

 (i) outside the territory of Peru and the territory of Australia; and

 (ii) in accordance with international law, outside the territorial sea of nonParties;

  by vessels that are registered or recorded with Peru and are entitled to fly the flag of Peru; or

 (h) goods produced, from goods referred to in paragraph (g), on board a factory ship that is registered or recorded with Peru and is entitled to fly the flag of Peru; or

 (i) goods (except fish, shellfish, other goods of seafishing or other marine life) taken by Peru, or a person of Peru, from the seabed, or subsoil beneath the seabed, outside the territory of Peru and the territory of Australia, and beyond areas over which nonParties exercise jurisdiction, but only if Peru, or the person of Peru, has the right to exploit that seabed or subsoil in accordance with international law; or

 (j) waste or scrap that:

 (i) has been derived from production in the territory of Peru and that is fit only for the recovery of raw materials; or

 (ii) has been derived from used goods that are collected in the territory of Peru and that are fit only for the recovery of raw materials; or

 (k) goods produced entirely in the territory of Peru, or entirely in the territory of Peru and the territory of Australia, exclusively from goods referred to in paragraphs (a) to (j) or from their derivatives.

Subdivision CGoods produced in Peru, or in Peru and Australia, from originating materials

153ZIO  Goods produced in Peru, or in Peru and Australia, from originating materials

  Goods are Peruvian originating goods if:

 (a) they are produced entirely in the territory of Peru, or entirely in the territory of Peru and the territory of Australia, from originating materials only; and

 (b) either:

 (i) the importer of the goods has, at the time the goods are imported, a Certificate of Origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Certificate of Origin for the goods.

Subdivision DGoods produced in Peru, or in Peru and Australia, from nonoriginating materials

153ZIP  Goods produced in Peru, or in Peru and Australia, from nonoriginating materials

 (1) Goods are Peruvian originating goods if:

 (a) they are classified to a Chapter, heading or subheading of the Harmonized System that is covered by the table in Annex 3B of the Agreement; and

 (b) they are produced entirely in the territory of Peru, or entirely in the territory of Peru and the territory of Australia, from nonoriginating materials only or from nonoriginating materials and originating materials; and

 (c) the goods satisfy the requirements applicable to the goods in that Annex; and

 (d) either:

 (i) the importer of the goods has, at the time the goods are imported, a Certificate of Origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Certificate of Origin for the goods.

Note: Subsection (9) sets out a limitation for goods that are put up in a set for retail sale.

 (2) Without limiting paragraph (1)(c), a requirement may be specified in the table in Annex 3B of the Agreement by using an abbreviation that is given a meaning for the purposes of that Annex.

Change in tariff classification

 (3) If a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification, the regulations may prescribe when a nonoriginating material used in the production of the goods is taken to satisfy the change in tariff classification.

 (4) If:

 (a) a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification; and

 (b) one or more of the nonoriginating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total value of the nonoriginating materials covered by paragraph (b) does not exceed 10% of the customs value of the goods.

 (5) If:

 (a) a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification; and

 (b) the goods are classified to any of Chapters 50 to 63 of the Harmonized System; and

 (c) one or more of the nonoriginating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total weight of the nonoriginating materials covered by paragraph (c) does not exceed 10% of the total weight of the goods.

Regional value content

 (6) If a requirement that applies in relation to the goods is that the goods must have a regional value content worked out in a particular way:

 (a) the regional value content of the goods is to be worked out in accordance with the Agreement; or

 (b) if the regulations prescribe how to work out the regional value content of the goods—the regional value content of the goods is to be worked out in accordance with the regulations.

 (7) If:

 (a) a requirement that applies in relation to the goods is that the goods must have a regional value content worked out in a particular way; and

 (b) the goods are imported into Australia with accessories, spare parts, tools or instructional or other information materials; and

 (c) the accessories, spare parts, tools or instructional or other information materials are classified with, delivered with and not invoiced separately from the goods; and

 (d) the types, quantities and value of the accessories, spare parts, tools or instructional or other information materials are customary for the goods;

the regulations must provide for the value of the accessories, spare parts, tools or instructional or other information materials to be taken into account for the purposes of working out the regional value content of the goods (whether the accessories, spare parts, tools or instructional or other information materials are originating materials or nonoriginating materials).

Note: The value of the accessories, spare parts, tools or instructional or other information materials is to be worked out in accordance with the regulations: see subsection 153ZIM(2).

 (8) For the purposes of subsection (7), disregard section 153ZIR in working out whether the accessories, spare parts, tools or instructional or other information materials are originating materials or nonoriginating materials.

Goods put up in a set for retail sale

 (9) If:

 (a) goods are put up in a set for retail sale; and

 (b) the goods are classified in accordance with Rule 3(c) of the Interpretation Rules;

the goods are Peruvian originating goods under this section only if:

 (c) all of the goods in the set, when considered separately, are Peruvian originating goods; or

 (d) the total customs value of the goods (if any) in the set that are not Peruvian originating goods does not exceed 20% of the customs value of the set of goods.

Example: A mirror, brush and comb are put up in a set for retail sale. The mirror, brush and comb have been classified under Rule 3(c) of the Interpretation Rules according to the tariff classification applicable to combs.

 The effect of paragraph (c) of this subsection is that the origin of the mirror and brush must now be determined according to the tariff classifications applicable to mirrors and brushes.

153ZIQ  Packaging materials and containers

 (1) If:

 (a) goods are packaged for retail sale in packaging material or a container; and

 (b) the packaging material or container is classified with the goods in accordance with Rule 5 of the Interpretation Rules;

then the packaging material or container is to be disregarded for the purposes of this Subdivision.

Regional value content

 (2) However, if a requirement that applies in relation to the goods is that the goods must have a regional value content worked out in a particular way, the regulations must provide for the value of the packaging material or container to be taken into account for the purposes of working out the regional value content of the goods (whether the packaging material or container is an originating material or nonoriginating material).

Note: The value of the packaging material or container is to be worked out in accordance with the regulations: see subsection 153ZIM(2).

Subdivision EGoods that are accessories, spare parts, tools or instructional or other information materials

153ZIR  Goods that are accessories, spare parts, tools or instructional or other information materials

  Goods are Peruvian originating goods if:

 (a) they are accessories, spare parts, tools or instructional or other information materials in relation to other goods; and

 (b) the other goods are imported into Australia with the accessories, spare parts, tools or instructional or other information materials; and

 (c) the other goods are Peruvian originating goods; and

 (d) the accessories, spare parts, tools or instructional or other information materials are classified with, delivered with and not invoiced separately from the other goods; and

 (e) the types, quantities and value of the accessories, spare parts, tools or instructional or other information materials are customary for the other goods.

Subdivision FConsignment

153ZIS  Consignment

 (1) Goods are not Peruvian originating goods under this Division if the goods are transported through the territory of one or more nonParties and either or both of the following apply:

 (a) the goods undergo subsequent production or any other operation in the territory of a nonParty (other than unloading, reloading, storing, separation from a bulk shipment, labelling or any other operation that is necessary to preserve the goods in good condition or to transport the goods to the territory of Australia);

 (b) while the goods are in the territory of a nonParty, the goods do not remain under customs control at all times.

 (2) This section applies despite any other provision of this Division.

Subdivision GRegulations

153ZIT  Regulations

  The regulations may make provision for and in relation to determining whether goods are Peruvian originating goods under this Division.

Division 1FChilean originating goods

Subdivision APreliminary

153ZJA  Simplified outline

  The following is a simplified outline of this Division:

 This Division defines Chilean originating goods. Preferential rates of customs duty under the Customs Tariff Act 1995 apply to Chilean originating goods that are imported into Australia.

 Subdivision B provides that goods are Chilean originating goods if they are wholly obtained goods of Chile.

 Subdivision C provides that goods are Chilean originating goods if they are produced entirely in the territory of Chile from originating materials only.

 Subdivision D sets out when goods are Chilean originating goods because they are produced entirely in the territory of Chile, or in the territory of Chile and the territory of Australia, from nonoriginating materials only or from nonoriginating materials and originating materials.

 Subdivision E sets out when goods are Chilean originating goods because they are accessories, spare parts, tools or instructional or other information resources imported with other goods.

 Subdivision F provides that goods are not Chilean originating goods under this Division merely because of certain operations.

 Subdivision G deals with how the consignment of goods affects whether the goods are Chilean originating goods.

 Subdivision H allows regulations to make provision for and in relation to determining whether goods are Chilean originating goods.

153ZJB  Interpretation

Definitions

 (1) In this Division:

Agreement means the AustraliaChile Free Trade Agreement, done at Canberra on 30 July 2008, as amended from time to time.

Note: In 2008, the text of the Agreement was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

Australian originating goods means goods that are Australian originating goods under a law of Chile that implements the Agreement.

Certificate of Origin means a certificate that is in force and that complies with the requirements of Article 4.16 of the Agreement.

Chilean originating goods means goods that, under this Division, are Chilean originating goods.

composite goods has the same meaning as it has in the Agreement.

Convention means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983 [1988] ATS 30, as in force from time to time.

Note: The text of the Convention is set out in Australian Treaty Series 1988 No. 30. In 2008, the text of a Convention in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

customs value of goods has the meaning given by section 159.

Harmonized Commodity Description and Coding System means the Harmonized Commodity Description and Coding System that is established by or under the Convention.

Harmonized System means:

 (a) the Harmonized Commodity Description and Coding System as in force on 6 March 2009; or

 (b) if the table in Annex 4C of the Agreement is amended or replaced to refer to Chapters, headings and subheadings of a later version of the Harmonized Commodity Description and Coding System—the later version of the Harmonized Commodity Description and Coding System.

indirect materials means:

 (a) goods or energy used in the production, testing or inspection of goods, but not physically incorporated in the goods; or

 (b) goods or energy used in the maintenance of buildings or the operation of equipment associated with the production of goods;

including:

 (c) fuel (within its ordinary meaning); and

 (d) tools, dies and moulds; and

 (e) spare parts and materials; and

 (f) lubricants, greases, compounding materials and other similar goods; and

 (g) gloves, glasses, footwear, clothing, safety equipment and supplies; and

 (h) catalysts and solvents.

Interpretation Rules means the General Rules (as in force from time to time) for the Interpretation of the Harmonized System provided for by the Convention.

nonoriginating materials means goods that are not originating materials.

originating materials means:

 (a) Chilean originating goods that are used in the production of other goods; or

 (b) Australian originating goods that are used in the production of other goods; or

 (c) indirect materials.

person of Chile means person of a Party within the meaning, insofar as it relates to Chile, of Article 2.1 of the Agreement.

produce means grow, farm, raise, breed, mine, harvest, fish, trap, hunt, capture, gather, collect, extract, manufacture, process or assemble.

territorial sea has the same meaning as in the Seas and Submerged Lands Act 1973.

territory of Australia means territory within the meaning, insofar as it relates to Australia, of Article 2.1 of the Agreement.

territory of Chile means territory within the meaning, insofar as it relates to Chile, of Article 2.1 of the Agreement.

Value of goods

 (3) The value of goods for the purposes of this Division is to be worked out in accordance with the regulations. The regulations may prescribe different valuation rules for different kinds of goods.

Tariff classifications

 (4) In specifying tariff classifications for the purposes of this Division, the regulations may refer to the Harmonized System.

 (5) Subsection 4(3A) does not apply for the purposes of this Division.

Subdivision BWholly obtained goods of Chile

153ZJC  Wholly obtained goods of Chile

 (1) Goods are Chilean originating goods if:

 (a) they are wholly obtained goods of Chile; and

 (b) either:

 (i) the importer of the goods has, at the time the goods are imported, a Certificate of Origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Certificate of Origin for the goods.

 (2) Goods are wholly obtained goods of Chile if, and only if, the goods are:

 (a) minerals extracted in or from the territory of Chile; or

 (b) goods listed in Section II of the Harmonized System that are harvested, picked or gathered in the territory of Chile; or

 (c) live animals born and raised in the territory of Chile; or

 (d) goods obtained from live animals in the territory of Chile; or

 (e) goods obtained from hunting, trapping, fishing, gathering, capturing or aquaculture conducted in the territory of Chile; or

 (f) fish, shellfish or other marine life taken from the high seas by ships that are registered or recorded in Chile and are flying the flag of Chile; or

 (g) goods obtained or produced from goods referred to in paragraph (f) on board factory ships that are registered or recorded in Chile and are flying the flag of Chile; or

 (h) goods taken from the seabed, or beneath the seabed, outside the territorial sea of Chile:

 (i) by Chile; or

 (ii) by a person of Chile;

  but only if Chile has the right to exploit that part of the seabed in accordance with international law; or

 (i) waste and scrap that have been derived from production operations in the territory of Chile, or from used goods collected in the territory of Chile, and that are fit only for the recovery of raw materials; or

 (j) goods obtained or produced entirely in the territory of Chile exclusively from goods referred to in paragraphs (a) to (i).

Subdivision CGoods produced in Chile from originating materials

153ZJD  Goods produced in Chile from originating materials

  Goods are Chilean originating goods if:

 (a) they are produced entirely in the territory of Chile from originating materials only; and

 (b) either:

 (i) the importer of the goods has, at the time the goods are imported, a Certificate of Origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Certificate of Origin for the goods.

Subdivision DGoods produced in Chile, or Chile and Australia, from nonoriginating materials

153ZJE  Goods produced in Chile, or Chile and Australia, from nonoriginating materials

 (1) Goods are Chilean originating goods if:

 (a) they are classified to a Chapter, heading or subheading of the Harmonized System that is covered by the table in Annex 4C of the Agreement; and

 (b) they are produced entirely in the territory of Chile, or entirely in the territory of Chile and the territory of Australia, from nonoriginating materials only or from nonoriginating materials and originating materials; and

 (c) the goods satisfy the requirements applicable to the goods in that Annex; and

 (d) either:

 (i) the importer of the goods has, at the time the goods are imported, a Certificate of Origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Certificate of Origin for the goods.

 (2) Without limiting paragraph (1)(c), a requirement may be specified in the table in Annex 4C of the Agreement by using an abbreviation that is given a meaning for the purposes of that Annex.

Change in tariff classification

 (3) If a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification, the regulations may prescribe when a nonoriginating material used in the production of the goods is taken to satisfy the change in tariff classification.

 (4) If:

 (a) a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification; and

 (b) one or more of the nonoriginating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total value of the nonoriginating materials covered by paragraph (b) does not exceed 10% of the customs value of the goods.

Regional value content

 (5) If a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way:

 (a) the regional value content of the goods is to be worked out in accordance with the Agreement; or

 (b) if the regulations prescribe how to work out the regional value content of the goods—the regional value content of the goods is to be worked out in accordance with the regulations.

 (6) If:

 (a) a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way; and

 (b) the goods are imported into Australia with accessories, spare parts, tools or instructional or other information resources; and

 (c) the accessories, spare parts, tools or instructional or other information resources are not invoiced separately from the goods; and

 (d) the quantities and value of the accessories, spare parts, tools or instructional or other information resources are customary for the goods; and

 (e) the accessories, spare parts, tools or instructional or other information resources are nonoriginating materials;

the regulations must provide for the value of the accessories, spare parts, tools or instructional or other information resources covered by paragraph (e) to be taken into account for the purposes of working out the regional value content of the goods.

Note: The value of the accessories, spare parts, tools or instructional or other information resources is to be worked out in accordance with the regulations: see subsection 153ZJB(3).

 (7) For the purposes of subsection (6), disregard section 153ZJG in working out whether the accessories, spare parts, tools or instructional or other information resources are nonoriginating materials.

Goods put up in a set for retail sale

 (8) If:

 (a) goods are put up in a set for retail sale; and

 (b) the goods are classified in accordance with Rule 3 of the Interpretation Rules;

the goods are Chilean originating goods under this section only if:

 (c) all of the goods in the set, when considered separately, are Chilean originating goods; or

 (d) the total customs value of the goods (if any) in the set that are not Chilean originating goods does not exceed 25% of the customs value of the set of goods.

Composite goods

 (9) If:

 (a) goods are composite goods; and

 (b) the goods are classified in accordance with Rule 3 of the Interpretation Rules;

the goods are Chilean originating goods under this section only if:

 (c) all of the components of the composite goods, when considered separately, are Chilean originating goods; or

 (d) the total customs value of the components (if any) of the composite goods that are not Chilean originating goods does not exceed 25% of the customs value of the goods.

153ZJF  Packaging materials and containers

 (1) If:

 (a) goods are packaged for retail sale in packaging material or a container; and

 (b) the packaging material or container is classified with the goods in accordance with Rule 5 of the Interpretation Rules;

then the packaging material or container is to be disregarded for the purposes of this Subdivision (with 1 exception).

Regional value content

 (2) The exception is that, if:

 (a) a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way; and

 (b) the packaging material or container is a nonoriginating material;

the regulations must provide for the value of the packaging material or container to be taken into account for the purposes of working out the regional value content of the goods.

Note: The value of the packaging material or container is to be worked out in accordance with the regulations: see subsection 153ZJB(3).

Subdivision EGoods that are accessories, spare parts, tools or instructional or other information resources

153ZJG  Goods that are accessories, spare parts, tools or instructional or other information resources

  Goods are Chilean originating goods if:

 (a) they are accessories, spare parts, tools or instructional or other information resources in relation to other goods; and

 (b) the other goods are imported into Australia with the accessories, spare parts, tools or instructional or other information resources; and

 (c) the other goods are Chilean originating goods; and

 (d) the accessories, spare parts, tools or instructional or other information resources are not invoiced separately from the other goods; and

 (e) the quantities and value of the accessories, spare parts, tools or instructional or other information resources are customary for the other goods.

Subdivision FNonqualifying operations

153ZJH  Nonqualifying operations

 (1) Goods are not Chilean originating goods under this Division merely because of the following operations:

 (a) operations to preserve goods in good condition for the purpose of storage of the goods during transport;

 (b) changing of packaging or the breaking up or assembly of packages;

 (c) disassembly of goods;

 (d) placing goods in bottles, cases or boxes or other simple packaging operations;

 (e) making up of sets of goods;

 (f) any combination of operations referred to in paragraphs (a) to (e).

 (2) This section applies despite any other provision of this Division.

Subdivision GConsignment

153ZJI  Consignment

 (1) Goods are not Chilean originating goods under this Division if:

 (a) they are transported through a country or place other than Chile or Australia; and

 (b) they undergo subsequent production or any other operation in that country or place (other than unloading, reloading, storing, repacking, relabelling, exhibition or any operation that is necessary to preserve them in good condition or to transport them to Australia).

 (2) This section applies despite any other provision of this Division.

Subdivision HRegulations

153ZJJ  Regulations

  The regulations may make provision for and in relation to determining whether goods are Chilean originating goods under this Division.

Division 1GASEANAustraliaNew Zealand (AANZ) originating goods

Subdivision APreliminary

153ZKA  Simplified outline

  The following is a simplified outline of this Division:

 This Division defines AANZ originating goods (short for ASEANAustraliaNew Zealand originating goods). Preferential rates of customs duty under the Customs Tariff Act 1995 apply to AANZ originating goods that are imported into Australia.

 Subdivision B provides that goods are AANZ originating goods if they are wholly obtained goods of a Party.

 Subdivision C provides that goods are AANZ originating goods if they are produced entirely in a Party from originating materials only.

 Subdivision D sets out when goods are AANZ originating goods because they are produced from nonoriginating materials only or from nonoriginating materials and originating materials.

 Subdivision E sets out when goods are AANZ originating goods because they are accessories, spare parts, tools or instructional or other information materials imported with other goods.

 Subdivision F deals with how the consignment of goods affects whether the goods are AANZ originating goods.

 Subdivision G allows regulations to make provision for and in relation to determining whether goods are AANZ originating goods.

153ZKB  Interpretation

Definitions

 (1) In this Division:

AANZ originating goods means goods that, under this Division, are AANZ originating goods.

Agreement means the Agreement Establishing the ASEANAustraliaNew Zealand Free Trade Area, done at Thailand on 27 February 2009, as amended and in force for Australia from time to time.

Note: In 2009, the text of the Agreement was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

aquaculture has the meaning given by Article 1 of Chapter 3 of the Agreement.

Certificate of Origin means a certificate that is in force and that complies with the requirements of Rule 7 of the Annex to Chapter 3 of the Agreement.

Convention means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983, as in force from time to time.

Note: The text of the Convention is set out in Australian Treaty Series 1988 No. 30 ([1988] ATS 30). In 2009, the text of a Convention in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

customs value of goods has the meaning given by section 159.

Harmonized Commodity Description and Coding System means the Harmonized Commodity Description and Coding System that is established by or under the Convention.

Harmonized System means:

 (a) the Harmonized Commodity Description and Coding System as in force immediately before 1 January 2017; or

 (b) if the table in Annex 2 to the Agreement is amended or replaced to refer to Chapters, headings and subheadings of a later version of the Harmonized Commodity Description and Coding System—the later version of the Harmonized Commodity Description and Coding System.

in a Party includes:

 (a) the territorial sea of a Party; and

 (b) the exclusive economic zone of a Party over which the Party exercises sovereign rights or jurisdiction in accordance with international law; and

 (c) the continental shelf of a Party over which the Party exercises sovereign rights or jurisdiction in accordance with international law.

indirect materials means:

 (a) goods or energy used in the production, testing or inspection of goods, but not physically incorporated in the goods; or

 (b) goods or energy used in the maintenance of buildings or the operation of equipment associated with the production of goods;

including:

 (c) fuel (within its ordinary meaning); and

 (d) tools, dies and moulds; and

 (e) spare parts and materials; and

 (f) lubricants, greases, compounding materials and other similar goods; and

 (g) gloves, glasses, footwear, clothing, safety equipment and supplies; and

 (h) catalysts and solvents.

Interpretation Rules means the General Rules (as in force from time to time) for the Interpretation of the Harmonized System provided for by the Convention.

nonoriginating materials means goods that are not originating materials.

originating materials means:

 (a) AANZ originating goods that are used or consumed in the production of other goods; or

 (b) indirect materials.

Party means a Party (within the meaning of the Agreement) for which the Agreement has entered into force.

Note: See also subsection (7).

produce means grow, farm, raise, breed, mine, harvest, fish, trap, hunt, capture, gather, collect, extract, manufacture, process or assemble.

territorial sea has the same meaning as in the Seas and Submerged Lands Act 1973.

Value of goods

 (3) The value of goods for the purposes of this Division is to be worked out in accordance with the regulations. The regulations may prescribe different valuation rules for different kinds of goods.

Tariff classifications

 (4) In specifying tariff classifications for the purposes of this Division, the regulations may refer to the Harmonized System.

 (5) Subsection 4(3A) does not apply for the purposes of this Division.

Incorporation of other instruments

 (6) For the purposes of this Division, the regulations may apply, adopt or incorporate any matter contained in any instrument or other writing as in force or existing from time to time.

Notification of entry into force of Agreement for a Party

 (7) The Minister must announce by notice in the Gazette the day on which the Agreement enters into force for a Party (other than Australia). For the purposes of this subsection, Party means a Party (within the meaning of the Agreement).

 (8) A notice referred to in subsection (7) is not a legislative instrument.

Subdivision BWholly obtained goods of a Party

153ZKC  Wholly obtained goods of a Party

 (1) Goods are AANZ originating goods if:

 (a) they are wholly obtained goods of a Party; and

 (b) either:

 (i) the importer of the goods has, at the time the goods are imported, a Certificate of Origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Certificate of Origin for the goods.

 (2) Goods are wholly obtained goods of a Party if, and only if, the goods are:

 (a) plants, or goods obtained from plants, that are grown, harvested, picked or gathered in a Party (including fruit, flowers, vegetables, trees, seaweed, fungi and live plants); or

 (b) live animals born and raised in a Party; or

 (c) goods obtained from live animals in a Party; or

 (d) goods obtained from hunting, trapping, fishing, farming, aquaculture, gathering or capturing in a Party; or

 (e) minerals or other naturally occurring substances extracted or taken in a Party; or

 (f) fish, shellfish or other marine goods taken from the high seas, in accordance with international law, by ships that are registered or recorded in a Party and are flying, or are entitled to fly, the flag of that Party; or

 (g) goods produced from goods referred to in paragraph (f) on board factory ships that are registered or recorded in a Party and are flying, or are entitled to fly, the flag of that Party; or

 (h) goods taken by a Party, or a person of a Party, from the seabed, or beneath the seabed, outside:

 (i) the exclusive economic zone of that Party; and

 (ii) the continental shelf of that Party; and

 (iii) an area over which a third party exercises jurisdiction;

  and taken under exploitation rights granted in accordance with international law; or

 (i) waste and scrap that has been derived from production or consumption in a Party and that is fit only for the recovery of raw materials; or

 (j) used goods that are collected in a Party and that are fit only for the recovery of raw materials; or

 (k) goods produced or obtained entirely in a Party exclusively from goods referred to in paragraphs (a) to (j) or from their derivatives.

Subdivision CGoods produced from originating materials

153ZKD  Goods produced from originating materials

  Goods are AANZ originating goods if:

 (a) they are produced entirely in a Party from originating materials only; and

 (b) either:

 (i) the importer of the goods has, at the time the goods are imported, a Certificate of Origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Certificate of Origin for the goods.

Subdivision DGoods produced from nonoriginating materials

153ZKE  Goods produced from nonoriginating materials

 (1) Goods are AANZ originating goods if:

 (a) they are classified to a Chapter, heading or subheading of the Harmonized System that is covered by the table in Annex 2 to the Agreement; and

 (b) they are produced entirely in a Party from nonoriginating materials only or from nonoriginating materials and originating materials; and

 (c) the goods satisfy the requirements applicable to the goods in that Annex; and

 (d) either:

 (i) the importer of the goods has, at the time the goods are imported, a Certificate of Origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Certificate of Origin for the goods.

 (2) Without limiting paragraph (1)(c), a requirement may be specified in the table in Annex 2 to the Agreement by using an abbreviation that is given a meaning for the purposes of that Annex.

Change in tariff classification

 (3) If a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification, the regulations may prescribe when a nonoriginating material used in the production of the goods is taken to satisfy the change in tariff classification.

 (4) If:

 (a) a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification; and

 (b) one or more of the nonoriginating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total value of the nonoriginating materials covered by paragraph (b) does not exceed 10% of the customs value of the goods.

 (5) If:

 (a) a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification; and

 (b) the goods are classified to any of Chapters 50 to 63 of the Harmonized System; and

 (c) one or more of the nonoriginating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total weight of the nonoriginating materials covered by paragraph (c) does not exceed 10% of the total weight of the goods.

Regional value content

 (6) If a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way:

 (a) the regional value content of the goods is to be worked out in accordance with the Agreement; or

 (b) if the regulations prescribe how to work out the regional value content of the goods—the regional value content of the goods is to be worked out in accordance with the regulations.

 (7) If:

 (a) a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way; and

 (b) the goods are imported into Australia with accessories, spare parts, tools or instructional or other information materials; and

 (c) the accessories, spare parts, tools or instructional or other information materials are not imported solely for the purpose of artificially raising the regional value content of the goods; and

 (d) the accessories, spare parts, tools or instructional or other information materials are not invoiced separately from the goods; and

 (e) the quantities and value of the accessories, spare parts, tools or instructional or other information materials are customary for the goods;

the regulations must provide for the value of the accessories, spare parts, tools or instructional or other information materials to be taken into account for the purposes of working out the regional value content of the goods (whether the accessories, spare parts, tools or instructional or other information materials are originating materials or nonoriginating materials).

Note: The value of the accessories, spare parts, tools or instructional or other information materials is to be worked out in accordance with the regulations: see subsection 153ZKB(3).

 (8) For the purposes of subsection (7), disregard section 153ZKI in working out whether the accessories, spare parts, tools or instructional or other information materials are originating materials or nonoriginating materials.

153ZKG  Nonqualifying operations or processes

 (1) This section applies for the purposes of working out if goods are AANZ originating goods under section 153ZKE where the goods are claimed to be AANZ originating goods solely on the basis that the goods have a regional value content of not less than a particular percentage worked out in a particular way.

 (2) The goods are not AANZ originating goods merely because of the following:

 (a) operations or processes to preserve goods in good condition for the purpose of transport or storage of the goods;

 (b) operations or processes to facilitate the shipment or transportation of goods;

 (c) packaging (other than encapsulation of electronics) for transportation or sale or presenting goods for transportation or sale;

 (d) simple processes of sifting, classifying, washing, cutting, slitting, bending, coiling, uncoiling or other similar simple processes;

 (e) affixing of marks, labels or other distinguishing signs on goods or on their packaging;

 (f) dilution with water or another substance that does not materially alter the characteristics of goods;

 (g) any combination of things referred to in paragraphs (a) to (f).

153ZKH  Packaging materials and containers

 (1) If:

 (a) goods are packaged for retail sale in packaging material or a container; and

 (b) the packaging material or container is classified with the goods in accordance with Rule 5 of the Interpretation Rules;

then the packaging material or container is to be disregarded for the purposes of this Subdivision (with one exception).

Regional value content

 (2) However, if a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way, the regulations must provide for the value of the packaging material or container to be taken into account for the purposes of working out the regional value content of the goods (whether the packaging material or container is an originating material or nonoriginating material).

Note: The value of the packaging material or container is to be worked out in accordance with the regulations: see subsection 153ZKB(3).

Subdivision EGoods that are accessories, spare parts, tools or instructional or other information materials

153ZKI  Goods that are accessories, spare parts, tools or instructional or other information materials

  Goods are AANZ originating goods if:

 (a) they are accessories, spare parts, tools or instructional or other information materials in relation to other goods; and

 (b) the other goods are imported into Australia with the accessories, spare parts, tools or instructional or other information materials; and

 (c) the accessories, spare parts, tools or instructional or other information materials are not imported solely for the purpose of artificially raising the regional value content of the other goods; and

 (d) the other goods are AANZ originating goods; and

 (e) the accessories, spare parts, tools or instructional or other information materials are not invoiced separately from the other goods; and

 (f) the quantities and value of the accessories, spare parts, tools or instructional or other information materials are customary for the other goods.

Subdivision FConsignment

153ZKJ  Consignment

 (1) Goods are not AANZ originating goods under this Division if:

 (a) the goods are transported through a country or place other than a Party; and

 (b) at least one of the following applies:

 (i) the goods undergo subsequent production or any other operation in that country or place (other than unloading, reloading, storing or any operation that is necessary to preserve the goods in good condition or to transport the goods to Australia);

 (ii) the goods enter the commerce of that country or place;

 (iii) the transport through that country or place is not justified by geographical, economic or logistical reasons.

 (2) This section applies despite any other provision of this Division.

Subdivision GRegulations

153ZKJA  Regulations

  The regulations may make provision for and in relation to determining whether goods are AANZ originating goods under this Division.

Division 1GAPacific Islands originating goods

Subdivision APreliminary

153ZKK  Simplified outline of this Division

 This Division defines Pacific Islands originating goods. Preferential rates of customs duty under the Customs Tariff Act 1995 apply to such goods that are imported into Australia.

 Subdivision B provides that goods are Pacific Islands originating goods if they are wholly obtained or produced in a Party.

 Subdivision C provides that goods are Pacific Islands originating goods if they are produced entirely in one or more of the Parties, by one or more producers, from originating materials only.

 Subdivision D sets out when goods are Pacific Islands originating goods because they are produced entirely in one or more of the Parties, by one or more producers, from nonoriginating materials only or from nonoriginating materials and originating materials.

 Subdivision E sets out when goods are Pacific Islands originating goods because they are accessories, spare parts, tools or instructional or other information materials imported with other goods.

 Subdivision F deals with how the consignment of goods affects whether the goods are Pacific Islands originating goods.

 Subdivision G allows regulations to make provision for and in relation to determining whether goods are Pacific Islands originating goods.

153ZKL  Interpretation

Definitions

 (1) In this Division:

Agreement means the Pacific Agreement on Closer Economic Relations Plus, done at Nuku’alofa, Tonga on 14 June 2017, as amended and in force for Australia from time to time.

Note: The Agreement could in 2018 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

aquaculture has the meaning given by Article 1 of Chapter 3 of the Agreement.

Convention means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983, as in force from time to time.

Note: The Convention is in Australian Treaty Series 1988 No. 30 ([1988] ATS 30) and could in 2018 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

customs value of goods has the meaning given by section 159.

Declaration of Origin means a declaration that is in force and that complies with the requirements of Article 15 of Chapter 3 of the Agreement.

Harmonized Commodity Description and Coding System means the Harmonized Commodity Description and Coding System that is established by or under the Convention.

Harmonized System means:

 (a) the Harmonized Commodity Description and Coding System as in force immediately before 1 January 2017; or

 (b) if the table in Annex 3B to Chapter 3 of the Agreement is amended or replaced to refer to Chapters, headings and subheadings of a later version of the Harmonized Commodity Description and Coding System—the later version of the Harmonized Commodity Description and Coding System.

in a Party has the same meaning as it has in Chapter 3 of the Agreement.

indirect materials means:

 (a) goods or energy used in the production, testing or inspection of goods, but not physically incorporated in the goods; or

 (b) goods or energy used in the maintenance of buildings or the operation of equipment associated with the production of goods;

including:

 (c) fuel (within its ordinary meaning); and

 (d) tools, dies and moulds; and

 (e) spare parts and materials; and

 (f) lubricants, greases, compounding materials and other similar goods; and

 (g) gloves, glasses, footwear, clothing, safety equipment and supplies; and

 (h) catalysts and solvents.

Interpretation Rules means the General Rules (as in force from time to time) for the Interpretation of the Harmonized System provided for by the Convention.

nonoriginating materials means goods that are not originating materials.

nonparty has the same meaning as it has in Chapter 3 of the Agreement.

originating materials means:

 (a) goods that are originating goods, in accordance with Chapter 3 of the Agreement, and that are used in the production of other goods; or

 (b) indirect materials.

Pacific Islands originating goods means goods that, under this Division, are Pacific Islands originating goods.

Party has the meaning given by Article 2 of Chapter 1 of the Agreement.

Note: See also subsection (6).

person of a Party has the same meaning as it has in Chapter 3 of the Agreement.

producer means a person who engages in the production of goods.

production has the meaning given by Article 1 of Chapter 3 of the Agreement.

Value of goods

 (2) The value of goods for the purposes of this Division is to be worked out in accordance with the regulations. The regulations may prescribe different valuation rules for different kinds of goods.

Tariff classifications

 (3) In specifying tariff classifications for the purposes of this Division, the regulations may refer to the Harmonized System.

 (4) Subsection 4(3A) does not apply for the purposes of this Division.

Incorporation of other instruments

 (5) Despite subsection 14(2) of the Legislation Act 2003, regulations made for the purposes of this Division may make provision in relation to a matter by applying, adopting or incorporating, with or without modification, any matter contained in an instrument or other writing as in force or existing from time to time.

Notification of entry into force of Agreement for a Party

 (6) The Minister must announce, by notifiable instrument, the day on which the Agreement enters into force for a Party (other than Australia).

Subdivision BGoods wholly obtained or produced in a Party

153ZKM  Goods wholly obtained or produced in a Party

 (1) Goods are Pacific Islands originating goods if:

 (a) they are wholly obtained or produced in a Party; and

 (b) either:

 (i) the importer of the goods has, at the time the goods are imported, a Declaration of Origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Declaration of Origin for the goods.

 (2) Goods are wholly obtained or produced in a Party if, and only if, the goods are:

 (a) plants, or goods obtained from plants, that are grown, harvested, picked or gathered in a Party (including fruit, flowers, vegetables, trees, seaweed, fungi and live plants); or

 (b) live animals born and raised in one or more of the Parties; or

 (c) goods obtained from live animals in a Party; or

 (d) goods obtained from hunting, trapping, fishing, farming, aquaculture, gathering or capturing in a Party; or

 (e) minerals, or other naturally occurring substances, extracted or taken from the soil, waters, seabed or beneath the seabed in a Party; or

 (f) goods of seafishing, or other marine goods, taken from the high seas, in accordance with international law, by any vessel that is registered or recorded with a Party and is entitled to fly the flag of that Party; or

 (g) goods produced, from goods referred to in paragraph (f), on board a factory ship that is registered or recorded with a Party and is entitled to fly the flag of that Party; or

 (h) goods taken by a Party, or a person of a Party, from the seabed, or beneath the seabed, beyond the outer limits of:

 (i) the exclusive economic zone of that Party; and

 (ii) the continental shelf of that Party; and

 (iii) an area over which a third party exercises jurisdiction;

  and taken under exploitation rights granted in accordance with international law; or

 (i) either of the following:

 (i) waste and scrap that has been derived from production or consumption in a Party and that is fit only for the recovery of raw materials;

 (ii) used goods that are collected in a Party and that are fit only for the recovery of raw materials; or

 (j) goods produced or obtained in a Party solely from goods referred to in paragraphs (a) to (i) or from their derivatives.

Subdivision CGoods produced from originating materials

153ZKN  Goods produced from originating materials

  Goods are Pacific Islands originating goods if:

 (a) they are produced entirely in one or more of the Parties, by one or more producers, from originating materials only; and

 (b) either:

 (i) the importer of the goods has, at the time the goods are imported, a Declaration of Origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Declaration of Origin for the goods.

Subdivision DGoods produced from nonoriginating materials

153ZKO  Goods produced from nonoriginating materials

 (1) Goods are Pacific Islands originating goods if:

 (a) they are classified to a Chapter, heading or subheading of the Harmonized System that is covered by the table in Annex 3B to Chapter 3 of the Agreement; and

 (b) they are produced entirely in the territory of one or more of the Parties, by one or more producers, from nonoriginating materials only or from nonoriginating materials and originating materials; and

 (c) the goods satisfy the requirements applicable to the goods in that Annex; and

 (d) either:

 (i) the importer of the goods has, at the time the goods are imported, a Declaration of Origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Declaration of Origin for the goods.

 (2) Without limiting paragraph (1)(c), a requirement may be specified in the table in Annex 3B to Chapter 3 of the Agreement by using an abbreviation that is given a meaning for the purposes of that Annex.

Change in tariff classification

 (3) If a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification, the regulations may prescribe when a nonoriginating material used in the production of the goods is taken to satisfy the change in tariff classification.

 (4) If:

 (a) a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification; and

 (b) one or more of the nonoriginating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total value of the nonoriginating materials covered by paragraph (b) does not exceed 10% of the customs value of the goods.

 (5) If:

 (a) a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification; and

 (b) the goods are classified to any of Chapters 50 to 63 of the Harmonized System; and

 (c) one or more of the nonoriginating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total weight of the nonoriginating materials covered by paragraph (c) does not exceed 10% of the total weight of the goods.

Regional value content

 (6) If a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way:

 (a) the regional value content of the goods is to be worked out in accordance with the Agreement; or

 (b) if the regulations prescribe how to work out the regional value content of the goods—the regional value content of the goods is to be worked out in accordance with the regulations.

 (7) If:

 (a) a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way; and

 (b) the goods are imported into Australia with accessories, spare parts, tools or instructional or other information materials; and

 (c) the accessories, spare parts, tools or instructional or other information materials are not invoiced separately from the goods; and

 (d) the quantities and value of the accessories, spare parts, tools or instructional or other information materials are customary for the goods; and

 (e) the accessories, spare parts, tools or instructional or other information materials are nonoriginating materials;

the regulations must provide for the value of the accessories, spare parts, tools or instructional or other information materials covered by paragraph (e) to be taken into account for the purposes of working out the regional value content of the goods.

Note: The value of the accessories, spare parts, tools or instructional or other information materials is to be worked out in accordance with the regulations: see subsection 153ZKL(2).

 (8) For the purposes of subsection (7), disregard section 153ZKQ in working out whether the accessories, spare parts, tools or instructional or other information materials are originating materials or nonoriginating materials.

 (9) If the goods are claimed to be Pacific Islands originating goods on the basis that the goods have a regional value content of not less than a particular percentage worked out in a particular way, the following are to be disregarded in determining whether the goods are Pacific Islands originating goods:

 (a) operations to preserve the goods in good condition for the purpose of transport or storage of the goods;

 (b) operations or processes to facilitate the shipment or transportation of the goods;

 (c) packaging or presenting the goods for sale;

 (d) affixing of marks, labels or other distinguishing signs on the goods or on their packaging;

 (e) disassembly of the goods;

 (f) any combination of things referred to in paragraphs (a) to (e).

153ZKP  Packaging materials and containers

 (1) If:

 (a) goods are packaged for retail sale in packaging material or a container; and

 (b) the packaging material or container is classified with the goods in accordance with Rule 5 of the Interpretation Rules;

then the packaging material or container is to be disregarded for the purposes of this Subdivision.

Regional value content

 (2) However, if:

 (a) a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way; and

 (b) the packaging material or container is a nonoriginating material;

the regulations must provide for the value of the packaging material or container to be taken into account for the purposes of working out the regional value content of the goods.

Note: The value of the packaging material or container is to be worked out in accordance with the regulations: see subsection 153ZKL(2).

Subdivision EGoods that are accessories, spare parts, tools or instructional or other information materials

153ZKQ  Goods that are accessories, spare parts, tools or instructional or other information materials

  Goods are Pacific Islands originating goods if:

 (a) they are accessories, spare parts, tools or instructional or other information materials in relation to other goods; and

 (b) the other goods are imported into Australia with the accessories, spare parts, tools or instructional or other information materials; and

 (c) the other goods are Pacific Islands originating goods; and

 (d) the accessories, spare parts, tools or instructional or other information materials are not invoiced separately from the other goods; and

 (e) the quantities and value of the accessories, spare parts, tools or instructional or other information materials are customary for the other goods.

Subdivision FConsignment

153ZKR  Consignment

 (1) Goods are not Pacific Islands originating goods under this Division if the goods are transported through a nonparty and the goods undergo subsequent production or any other operation in the territory of a nonparty other than:

 (a) unloading, reloading, storing, repacking, relabelling or any other operation that is necessary to preserve the goods in good condition or to transport the goods to the territory of Australia; or

 (b) showing the goods in, or utilising the goods at, an exhibition.

 (2) This section applies despite any other provision of this Division.

Subdivision GRegulations

153ZKS  Regulations

  The regulations may make provision for and in relation to determining whether goods are Pacific Islands originating goods under this Division.

Division 1GBTransPacific Partnership originating goods

Subdivision APreliminary

153ZKT  Simplified outline of this Division

 This Division defines TransPacific Partnership originating goods. Preferential rates of customs duty under the Customs Tariff Act 1995 apply to such goods that are imported into Australia.

 Subdivision B provides that goods are TransPacific Partnership originating goods if they are wholly obtained or produced entirely in the territory of one or more of the Parties.

 Subdivision C provides that goods are TransPacific Partnership originating goods if they are produced entirely in the territory of one or more of the Parties from originating materials only.

 Subdivision D sets out when goods are TransPacific Partnership originating goods because they are produced entirely in the territory of one or more of the Parties from nonoriginating materials only or from nonoriginating materials and originating materials.

 Subdivision E sets out when goods are TransPacific Partnership originating goods because they are accessories, spare parts, tools or instructional or other information materials imported with other goods.

 Subdivision F deals with how the consignment of goods affects whether the goods are TransPacific Partnership originating goods.

 Subdivision G allows regulations to make provision for and in relation to determining whether goods are TransPacific Partnership originating goods.

153ZKU  Interpretation

Definitions

 (1) In this Division:

Agreement means the Comprehensive and Progressive Agreement for TransPacific Partnership, done at Santiago, Chile on 8 March 2018, as amended and in force for Australia from time to time.

Note 1: The Agreement could in 2018 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

Note 2: Under Article 1 of the Comprehensive and Progressive Agreement for TransPacific Partnership (the Santiago Agreement), most of the provisions of the TransPacific Partnership Agreement (the Auckland Agreement), done at Auckland on 4 February 2016, are incorporated, by reference, into and made part of the Santiago Agreement. This means, for example, that Chapters 1 and 3 of the Auckland Agreement are, because of that Article, Chapters 1 and 3 of the Santiago Agreement.

aquaculture has the meaning given by Article 3.1 of Chapter 3 of the Agreement.

certification of origin means a certification that is in force and that complies with the requirements of Article 3.20 of Chapter 3 of the Agreement.

Convention means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983, as in force from time to time.

Note: The Convention is in Australian Treaty Series 1988 No. 30 ([1988] ATS 30) and could in 2018 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

customs value of goods has the meaning given by section 159.

Harmonized Commodity Description and Coding System means the Harmonized Commodity Description and Coding System that is established by or under the Convention.

Harmonized System means:

 (a) the Harmonized Commodity Description and Coding System as in force immediately before 1 January 2017; or

 (b) if the table in Annex 3D to Chapter 3, or in Annex 4A to Chapter 4, of the Agreement is amended or replaced to refer to Chapters, headings and subheadings of a later version of the Harmonized Commodity Description and Coding System—the later version of the Harmonized Commodity Description and Coding System.

indirect materials means:

 (a) goods or energy used in the production, testing or inspection of goods, but not physically incorporated in the goods; or

 (b) goods or energy used in the maintenance of buildings or the operation of equipment associated with the production of goods;

including:

 (c) fuel (within its ordinary meaning); and

 (d) tools, dies and moulds; and

 (e) spare parts and materials; and

 (f) lubricants, greases, compounding materials and other similar goods; and

 (g) gloves, glasses, footwear, clothing, safety equipment and supplies; and

 (h) catalysts and solvents.

Interpretation Rules means the General Rules (as in force from time to time) for the Interpretation of the Harmonized System provided for by the Convention.

nonoriginating materials means goods that are not originating materials.

nonParty has the same meaning as it has in Chapter 3 of the Agreement.

originating materials means:

 (a) goods that are originating goods, in accordance with Chapter 3 of the Agreement, and that are used in the production of other goods; or

 (b) recovered goods derived in the territory of one or more of the Parties and used in the production of, and incorporated into, remanufactured goods; or

 (c) indirect materials.

Party has the meaning given by Article 1.3 of Chapter 1 of the Agreement.

Note: See also subsection (6).

person of a Party has the meaning given by Article 1.3 of Chapter 1 of the Agreement.

production has the meaning given by Article 3.1 of Chapter 3 of the Agreement.

recovered goods means goods in the form of one or more individual parts that:

 (a) have resulted from the disassembly of used goods; and

 (b) have been cleaned, inspected, tested or processed as necessary for improvement to sound working condition.

remanufactured goods means goods that:

 (a) are classified to any of Chapters 84 to 90 (other than heading 84.18, 85.09, 85.10, 85.16 or 87.03 or subheading 8414.51, 8450.11, 8450.12, 8508.11 or 8517.11), or to heading 94.02, of the Harmonized System; and

 (b) are entirely or partially composed of recovered goods; and

 (c) have a similar life expectancy to, and perform the same as or similar to, new goods:

 (i) that are so classified; and

 (ii) that are not composed of any recovered goods; and

 (d) have a factory warranty similar to that applicable to such new goods.

territory, for a Party, has the meaning given by Article 1.3 of Chapter 1 of the Agreement.

textile or apparel good has the meaning given by Article 1.3 of Chapter 1 of the Agreement.

TransPacific Partnership originating goods means goods that, under this Division, are TransPacific Partnership originating goods.

wholly formed, in relation to elastomeric yarn, has the same meaning as it has in the Agreement.

Value of goods

 (2) The value of goods for the purposes of this Division is to be worked out in accordance with the regulations. The regulations may prescribe different valuation rules for different kinds of goods.

Tariff classifications

 (3) In specifying tariff classifications for the purposes of this Division, the regulations may refer to the Harmonized System.

 (4) Subsection 4(3A) does not apply for the purposes of this Division.

Incorporation of other instruments

 (5) Despite subsection 14(2) of the Legislation Act 2003, regulations made for the purposes of this Division may make provision in relation to a matter by applying, adopting or incorporating, with or without modification, any matter contained in an instrument or other writing as in force or existing from time to time.

Notification of entry into force of Agreement for a Party

 (6) The Minister must announce, by notifiable instrument, the day on which the Agreement enters into force for a Party (other than Australia).

Subdivision BGoods wholly obtained or produced entirely in the territory of one or more of the Parties

153ZKV  Goods wholly obtained or produced entirely in the territory of one or more of the Parties

 (1) Goods are TransPacific Partnership originating goods if:

 (a) they are wholly obtained or produced entirely in the territory of one or more of the Parties; and

 (b) either:

 (i) the importer of the goods has, at the time the goods are imported, a certification of origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a certification of origin for the goods.

 (2) Goods are wholly obtained or produced entirely in the territory of one or more of the Parties if, and only if, the goods are:

 (a) plants, or goods obtained from plants, that are grown, cultivated, harvested, picked or gathered in the territory of one or more of the Parties; or

 (b) live animals born and raised in the territory of one or more of the Parties; or

 (c) goods obtained from live animals in the territory of one or more of the Parties; or

 (d) animals obtained by hunting, trapping, fishing, gathering or capturing in the territory of one or more of the Parties; or

 (e) goods obtained from aquaculture conducted in the territory of one or more of the Parties; or

 (f) minerals, or other naturally occurring substances, extracted or taken from the territory of one or more of the Parties; or

 (g) fish, shellfish or other marine life taken from the sea, seabed or subsoil beneath the seabed:

 (i) outside the territories of the Parties; and

 (ii) in accordance with international law, outside the territorial sea of nonParties;

  by vessels that are registered, listed or recorded with a Party and are entitled to fly the flag of that Party; or

 (h) goods produced, from goods referred to in paragraph (g), on board a factory ship that is registered, listed or recorded with a Party and is entitled to fly the flag of that Party; or

 (i) goods, other than fish, shellfish or other marine life, taken by a Party, or a person of a Party, from the seabed, or subsoil beneath the seabed, outside the territories of the Parties, and beyond areas over which nonParties exercise jurisdiction, but only if that Party or person has the right to exploit that seabed or subsoil in accordance with international law; or

 (j) waste or scrap that:

 (i) has been derived from production in the territory of one or more of the Parties; or

 (ii) has been derived from used goods that are collected in the territory of one or more of the Parties and that are fit only for the recovery of raw materials; or

 (k) goods produced in the territory of one or more of the Parties, exclusively from goods referred to in paragraphs (a) to (j) or from their derivatives.

Subdivision CGoods produced from originating materials

153ZKW  Goods produced from originating materials

  Goods are TransPacific Partnership originating goods if:

 (a) they are produced entirely in the territory of one or more of the Parties from originating materials only; and

 (b) either:

 (i) the importer of the goods has, at the time the goods are imported, a certification of origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a certification of origin for the goods.

Subdivision DGoods produced from nonoriginating materials

153ZKX  Goods produced from nonoriginating materials

 (1) Goods are TransPacific Partnership originating goods if:

 (a) they are classified to a Chapter, heading or subheading of the Harmonized System that is covered by the table in Annex 3D to Chapter 3, or in Annex 4A to Chapter 4, of the Agreement; and

 (b) they are produced entirely in the territory of one or more of the Parties from nonoriginating materials only or from nonoriginating materials and originating materials; and

 (c) the goods satisfy the requirements applicable to the goods in that Annex; and

 (d) either:

 (i) the importer of the goods has, at the time the goods are imported, a certification of origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a certification of origin for the goods.

Note: Subsection (12) sets out a limitation for goods that are put up in a set for retail sale.

 (2) Without limiting paragraph (1)(c), if the goods are a textile or apparel good, paragraphs 7 and 9 of Article 4.2 of Chapter 4, and Appendix 1 to Annex 4A to Chapter 4, of the Agreement have effect for the purposes of determining whether paragraph (1)(c) is met.

Note: Most of the requirements applicable to goods are set out in the table in Annex 3D to Chapter 3, or in Annex 4A to Chapter 4, of the Agreement.

Change in tariff classification

 (3) If a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification, the regulations may prescribe when a nonoriginating material used in the production of the goods is taken to satisfy the change in tariff classification.

Rules for goods that are not a textile or apparel good

 (4) If:

 (a) a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification; and

 (b) the goods are not a textile or apparel good; and

 (c) one or more of the nonoriginating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total value of the nonoriginating materials covered by paragraph (c) does not exceed 10% of the customs value of the goods.

Note: See subsections (6) and (7) for goods that are a textile or apparel good.

 (5) In applying subsection (4), disregard nonoriginating materials covered by paragraph (a), (b), (c), (d) or (e) of Annex 3C to Chapter 3 of the Agreement.

Rules for goods that are a textile or apparel good

 (6) If:

 (a) a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification; and

 (b) the goods are a textile or apparel good; and

 (c) the goods are classified other than to Chapter 61, 62 or 63 of the Harmonized System; and

 (d) if the goods contain elastomeric yarn—the yarn is wholly formed in the territory of one or more of the Parties; and

 (e) one or more of the nonoriginating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total weight of the nonoriginating materials covered by paragraph (e) does not exceed 10% of the total weight of the goods.

 (7) If:

 (a) a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification; and

 (b) the goods are a textile or apparel good; and

 (c) the goods are classified to Chapter 61, 62 or 63 of the Harmonized System; and

 (d) if the component of the goods, that determines the tariff classification of the goods, contains elastomeric yarn—the yarn is wholly formed in the territory of one or more of the Parties; and

 (e) the component of the goods, that determines the tariff classification of the goods, contains fibres or yarns that are nonoriginating materials and that do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total weight of the fibres or yarns covered by paragraph (e) does not exceed 10% of the total weight of that component.

Regional value content

 (8) If a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way:

 (a) the regional value content of the goods is to be worked out in accordance with the Agreement; or

 (b) if the regulations prescribe how to work out the regional value content of the goods—the regional value content of the goods is to be worked out in accordance with the regulations.

 (9) Without limiting paragraph (8)(b), Appendix 1 to Annex 3D to Chapter 3 of the Agreement has effect in working out if materials used in the production of goods are originating materials or nonoriginating materials.

 (10) If:

 (a) a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way; and

 (b) the goods are imported into Australia with accessories, spare parts, tools or instructional or other information materials; and

 (c) the accessories, spare parts, tools or instructional or other information materials are classified with, delivered with and not invoiced separately from the goods; and

 (d) the types, quantities and value of the accessories, spare parts, tools or instructional or other information materials are customary for the goods;

the regulations must provide for the value of the accessories, spare parts, tools or instructional or other information materials to be taken into account for the purposes of working out the regional value content of the goods (whether the accessories, spare parts, tools or instructional or other information materials are originating materials or nonoriginating materials).

Note: The value of the accessories, spare parts, tools or instructional or other information materials is to be worked out in accordance with the regulations: see subsection 153ZKU(2).

 (11) For the purposes of subsection (10), disregard section 153ZKZ in working out whether the accessories, spare parts, tools or instructional or other information materials are originating materials or nonoriginating materials.

Goods put up in a set for retail sale

 (12) If:

 (a) goods are put up in a set for retail sale; and

 (b) the goods are classified in accordance with Rule 3(c) of the Interpretation Rules;

the goods are TransPacific Partnership originating goods under this section only if:

 (c) all of the goods in the set, when considered separately, are TransPacific Partnership originating goods; or

 (d) the total customs value of the goods (if any) in the set that are not TransPacific Partnership originating goods does not exceed 10% of the customs value of the set of goods.

Example: A mirror, brush and comb are put up in a set for retail sale. The mirror, brush and comb have been classified under Rule 3(c) of the Interpretation Rules according to the tariff classification applicable to combs.

 The effect of paragraph (c) of this subsection is that the origin of the mirror and brush must now be determined according to the tariff classifications applicable to mirrors and brushes.

153ZKY  Packaging materials and containers

 (1) If:

 (a) goods are packaged for retail sale in packaging material or a container; and

 (b) the packaging material or container is classified with the goods in accordance with Rule 5 of the Interpretation Rules;

then the packaging material or container is to be disregarded for the purposes of this Subdivision.

Regional value content

 (2) However, if a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way, the regulations must provide for the value of the packaging material or container to be taken into account for the purposes of working out the regional value content of the goods (whether the packaging material or container is an originating material or nonoriginating material).

Note: The value of the packaging material or container is to be worked out in accordance with the regulations: see subsection 153ZKU(2).

Subdivision EGoods that are accessories, spare parts, tools or instructional or other information materials

153ZKZ  Goods that are accessories, spare parts, tools or instructional or other information materials

  Goods are TransPacific Partnership originating goods if:

 (a) they are accessories, spare parts, tools or instructional or other information materials in relation to other goods; and

 (b) the other goods are imported into Australia with the accessories, spare parts, tools or instructional or other information materials; and

 (c) the other goods are TransPacific Partnership originating goods; and

 (d) the accessories, spare parts, tools or instructional or other information materials are classified with, delivered with and not invoiced separately from the other goods; and

 (e) the types, quantities and value of the accessories, spare parts, tools or instructional or other information materials are customary for the other goods.

Subdivision FConsignment

153ZKZA  Consignment

 (1) Goods are not TransPacific Partnership originating goods under this Division if the goods are transported through the territory of one or more nonParties and either or both of the following apply:

 (a) the goods undergo any operation in the territory of a nonParty (other than unloading, reloading, separation from a bulk shipment, storing, labelling or marking for the purpose of satisfying the requirements of Australia or any other operation that is necessary to preserve the goods in good condition or to transport the goods to the territory of Australia);

 (b) while the goods are in the territory of a nonParty, the goods do not remain under the control of the customs administration of the nonParty at all times.

 (2) This section applies despite any other provision of this Division.

Subdivision GRegulations

153ZKZB  Regulations

  The regulations may make provision for and in relation to determining whether goods are TransPacific Partnership originating goods under this Division.

Division 1HMalaysian originating goods

Subdivision APreliminary

153ZLA  Simplified outline

  The following is a simplified outline of this Division:

 This Division defines Malaysian originating goods. Preferential rates of customs duty under the Customs Tariff Act 1995 apply to Malaysian originating goods that are imported into Australia.

 Subdivision B provides that goods are Malaysian originating goods if they are wholly obtained or produced in Malaysia or in Malaysia and Australia.

 Subdivision C provides that goods are Malaysian originating goods if they are produced entirely in Malaysia, or in Malaysia and Australia, from originating materials only.

 Subdivision D sets out when goods are Malaysian originating goods because they are produced entirely in Malaysia, or in Malaysia and Australia, from nonoriginating materials only or from nonoriginating materials and originating materials.

 Subdivision E sets out when goods are Malaysian originating goods because they are accessories, spare parts, tools or instructional or other information materials imported with other goods.

 Subdivision F deals with how the consignment of goods affects whether the goods are Malaysian originating goods.

 Subdivision G allows regulations to make provision for and in relation to determining whether goods are Malaysian originating goods.

153ZLB  Interpretation

Definitions

 (1) In this Division:

Agreement means the MalaysiaAustralia Free Trade Agreement, done at Kuala Lumpur on 22 May 2012, as amended from time to time.

Note: In 2012, the text of the Agreement was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

aquaculture has the meaning given by Article 3.1 of the Agreement.

Australian originating goods means goods that are Australian originating goods under a law of Malaysia that implements the Agreement.

Certificate of Origin means a certificate that is in force and that complies with the requirements of Articles 3.15 and 3.16, and Rule 7 of the Annex to Chapter 3, of the Agreement.

Convention means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983, as in force from time to time.

Note: The text of the Convention is set out in Australian Treaty Series 1988 No. 30 ([1988] ATS 30). In 2012, the text of a Convention in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

customs value of goods has the meaning given by section 159.

Declaration of Origin means a declaration that is in force and that complies with the requirements of Article 3.15, and Rule 7 of the Annex to Chapter 3, of the Agreement.

Harmonized Commodity Description and Coding System means the Harmonized Commodity Description and Coding System that is established by or under the Convention.

Harmonized System means:

 (a) the Harmonized Commodity Description and Coding System as in force on 1 January 2013; or

 (b) if the table in Annex 2 of the Agreement is amended or replaced to refer to Chapters, headings and subheadings of a later version of the Harmonized Commodity Description and Coding System—the later version of the Harmonized Commodity Description and Coding System.

indirect materials means:

 (a) goods or energy used in the production, testing or inspection of goods, but not physically incorporated in the goods; or

 (b) goods or energy used in the maintenance of buildings or the operation of equipment associated with the production of goods;

including:

 (c) fuel (within its ordinary meaning); and

 (d) tools, dies and moulds; and

 (e) spare parts and materials; and

 (f) lubricants, greases, compounding materials and other similar goods; and

 (g) gloves, glasses, footwear, clothing, safety equipment and supplies; and

 (h) catalysts and solvents.

Interpretation Rules means the General Rules (as in force from time to time) for the Interpretation of the Harmonized System provided for by the Convention.

juridical person has the meaning given by Article 1.2 of the Agreement.

Malaysian originating goods means goods that, under this Division, are Malaysian originating goods.

nonoriginating materials means goods that are not originating materials.

originating materials means:

 (a) Malaysian originating goods that are used in the production of other goods; or

 (b) Australian originating goods that are used in the production of other goods; or

 (c) indirect materials.

person of Malaysia means:

 (a) a natural person of a Party within the meaning, so far as it relates to Malaysia, of Article 1.2 of the Agreement; or

 (b) a juridical person of Malaysia.

planted has the meaning given by Article 3.1 of the Agreement.

produce means grow, plant, mine, harvest, farm, raise, breed, extract, gather, collect, capture, fish, trap, hunt, manufacture, process or assemble.

territory of Australia means territory within the meaning, so far as it relates to Australia, of Article 1.2 of the Agreement.

territory of Malaysia means territory within the meaning, so far as it relates to Malaysia, of Article 1.2 of the Agreement.

Value of goods

 (3) The value of goods for the purposes of this Division is to be worked out in accordance with the regulations. The regulations may prescribe different valuation rules for different kinds of goods.

Tariff classifications

 (4) In prescribing tariff classifications for the purposes of this Division, the regulations may refer to the Harmonized System.

 (5) Subsection 4(3A) does not apply for the purposes of this Division.

Incorporation of other instruments

 (6) Despite subsection 14(2) of the Legislation Act 2003, regulations made for the purposes of this Division may make provision in relation to a matter by applying, adopting or incorporating, with or without modification, any matter contained in an instrument or other writing as in force or existing from time to time.

Subdivision BGoods wholly obtained or produced in Malaysia or in Malaysia and Australia

153ZLC  Goods wholly obtained or produced in Malaysia or in Malaysia and Australia

 (1) Goods are Malaysian originating goods if:

 (a) they are wholly obtained or produced in Malaysia or in Malaysia and Australia; and

 (b) either:

 (i) the importer of the goods has, at the time the goods are imported, a Declaration of Origin or a Certificate of Origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Declaration of Origin or a Certificate of Origin for the goods.

 (2) Goods are wholly obtained or produced in Malaysia or in Malaysia and Australia if, and only if, the goods are:

 (a) minerals, or other naturally occurring substances, extracted or taken in the territory of Malaysia; or

 (b) plants formed, naturally grown or planted in the territory of Malaysia or in the territory of Malaysia and the territory of Australia, or products obtained in the territory of Malaysia from such plants; or

 (c) live animals born and raised in the territory of Malaysia, or in the territory of Malaysia and the territory of Australia; or

 (d) goods obtained from live animals in the territory of Malaysia; or

 (e) goods obtained directly from hunting, trapping, fishing, gathering, capturing or aquaculture conducted in the territory of Malaysia; or

 (f) fish, shellfish or plant or other marine life taken from the high seas by ships that are registered in Malaysia and are flying the flag of Malaysia; or

 (g) goods obtained or produced from goods referred to in paragraph (f) on board factory ships that are registered in Malaysia and are flying the flag of Malaysia; or

 (h) goods taken by Malaysia, or a person of Malaysia, from the seabed, or beneath the seabed, outside:

 (i) the exclusive economic zone of Malaysia; and

 (ii) the continental shelf of Malaysia; and

 (iii) an area over which a third party exercises jurisdiction;

  and taken under exploitation rights granted in accordance with international law; or

 (i) waste and scrap that has been derived from production or consumption in the territory of Malaysia and that is fit only for the recovery of raw materials; or

 (j) used goods that are collected in the territory of Malaysia and that are fit only for the recovery of raw materials; or

 (k) goods produced or obtained entirely in the territory of Malaysia, or in the territory of Malaysia and the territory of Australia, exclusively from goods referred to in paragraphs (a) to (j) or from their derivatives.

Subdivision CGoods produced in Malaysia, or in Malaysia and Australia, from originating materials

153ZLD  Goods produced in Malaysia, or in Malaysia and Australia, from originating materials

  Goods are Malaysian originating goods if:

 (a) they are produced entirely in the territory of Malaysia, or entirely in the territory of Malaysia and the territory of Australia, from originating materials only; and

 (b) either:

 (i) the importer of the goods has, at the time the goods are imported, a Declaration of Origin or a Certificate of Origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Declaration of Origin or a Certificate of Origin for the goods.

Subdivision DGoods produced in Malaysia, or in Malaysia and Australia, from nonoriginating materials

153ZLE  Goods produced in Malaysia, or in Malaysia and Australia, from nonoriginating materials

 (1) Goods are Malaysian originating goods if:

 (a) they are classified to a Chapter, heading or subheading of the Harmonized System that is covered by the table in Annex 2 of the Agreement; and

 (b) they are produced entirely in the territory of Malaysia, or entirely in the territory of Malaysia and the territory of Australia, from nonoriginating materials only or from nonoriginating materials and originating materials; and

 (c) the goods satisfy the requirements applicable to the goods in that Annex; and

 (d) either:

 (i) the importer of the goods has, at the time the goods are imported, a Declaration of Origin or a Certificate of Origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Declaration of Origin or a Certificate of Origin for the goods.

 (2) Without limiting paragraph (1)(c), a requirement may be specified in the table in Annex 2 of the Agreement by using an abbreviation that is given a meaning for the purposes of that Annex.

Change in tariff classification

 (3) If a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification, the regulations may prescribe when a nonoriginating material used in the production of the goods is taken to satisfy the change in tariff classification.

 (4) If:

 (a) a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification; and

 (b) one or more of the nonoriginating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total value of the nonoriginating materials covered by paragraph (b) does not exceed 10% of the customs value of the goods.

 (5) If:

 (a) a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification; and

 (b) the goods are classified to any of Chapters 50 to 63 of the Harmonized System; and

 (c) one or more of the nonoriginating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total weight of the nonoriginating materials covered by paragraph (c) does not exceed 10% of the total weight of the goods.

Regional value content

 (6) If a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way:

 (a) the regional value content of the goods is to be worked out in accordance with the Agreement; or

 (b) if the regulations prescribe how to work out the regional value content of the goods—the regional value content of the goods is to be worked out in accordance with the regulations.

 (7) If:

 (a) a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way; and

 (b) the goods are imported into Australia with accessories, spare parts, tools or instructional or other information materials; and

 (c) the accessories, spare parts, tools or instructional or other information materials are not invoiced separately from the goods; and

 (d) the quantities and value of the accessories, spare parts, tools or instructional or other information materials are customary for the goods;

the regulations must provide for the value of the accessories, spare parts, tools or instructional or other information materials to be taken into account for the purposes of working out the regional value content of the goods (whether the accessories, spare parts, tools or instructional or other information materials are originating materials or nonoriginating materials).

Note: The value of the accessories, spare parts, tools or instructional or other information materials is to be worked out in accordance with the regulations: see subsection 153ZLB(3).

 (8) For the purposes of subsection (7), disregard section 153ZLH in working out whether the accessories, spare parts, tools or instructional or other information materials are originating materials or nonoriginating materials.

153ZLF  Packaging materials and containers

 (1) If:

 (a) goods are packaged for retail sale in packaging material or a container; and

 (b) the packaging material or container is classified with the goods in accordance with Rule 5 of the Interpretation Rules;

then the packaging material or container is to be disregarded for the purposes of this Subdivision.

Regional value content

 (2) However, if a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way, the regulations must provide for the value of the packaging material or container to be taken into account for the purposes of working out the regional value content of the goods (whether the packaging material or container is an originating material or nonoriginating material).

 (3) If the packaging material or container is not customary for the goods, the regulations must provide for the packaging material or container to be taken into account as a nonoriginating material for the purposes of working out the regional value content of the goods.

Note: The value of the packaging material or container is to be worked out in accordance with the regulations: see subsection 153ZLB(3).

153ZLG  Nonqualifying operations

  Goods are not Malaysian originating goods under this Subdivision merely because of the following:

 (a) operations to preserve goods in good condition for the purpose of transport or storage of the goods;

 (b) operations to facilitate the shipment or transportation of goods;

 (c) disassembly of goods;

 (d) affixing of marks, labels or other distinguishing signs on goods or on their packaging;

 (e) placing goods in bottles, cases or boxes or other simple packaging operations;

 (f) changing of packaging or the breaking up or assembly of packages;

 (g) the reclassification of goods without any physical change in the goods;

 (h) any combination of things referred to in paragraphs (a) to (g).

Subdivision EGoods that are accessories, spare parts, tools or instructional or other information materials

153ZLH  Goods that are accessories, spare parts, tools or instructional or other information materials

  Goods are Malaysian originating goods if:

 (a) they are accessories, spare parts, tools or instructional or other information materials in relation to other goods; and

 (b) the other goods are imported into Australia with the accessories, spare parts, tools or instructional or other information materials; and

 (c) the other goods are Malaysian originating goods; and

 (d) the accessories, spare parts, tools or instructional or other information materials are not invoiced separately from the other goods; and

 (e) the quantities and value of the accessories, spare parts, tools or instructional or other information materials are customary for the other goods.

Subdivision FConsignment

153ZLI  Consignment

 (1) Goods are not Malaysian originating goods under this Division if:

 (a) they are transported through a country or place other than Malaysia or Australia; and

 (b) they undergo subsequent production or any other operation in that country or place (other than unloading, reloading, storing, repacking, relabelling, exhibition or any operation that is necessary to preserve them in good condition or to transport them to Australia).

 (2) This section applies despite any other provision of this Division.

Subdivision GRegulations

153ZLJ  Regulations

  The regulations may make provision for and in relation to determining whether goods are Malaysian originating goods under this Division.

Division 1HAIndonesian originating goods

Subdivision APreliminary

153ZLJA  Simplified outline of this Division

 This Division defines Indonesian originating goods. Preferential rates of customs duty under the Customs Tariff Act 1995 apply to Indonesian originating goods that are imported into Australia.

 Subdivision B provides that goods are Indonesian originating goods if they are wholly obtained or produced in Indonesia.

 Subdivision C provides that goods are Indonesian originating goods if they are produced entirely in the territory of Indonesia from originating materials only.

 Subdivision D sets out when goods are Indonesian originating goods because they are produced entirely in the territory of Indonesia, or entirely in the territory of Indonesia and the territory of Australia, from nonoriginating materials only or from nonoriginating materials and originating materials.

 Subdivision E deals with how the consignment or exhibition of goods affects whether the goods are Indonesian originating goods.

 Subdivision F allows regulations to make provision for and in relation to determining whether goods are Indonesian originating goods.

153ZLK  Interpretation

Definitions

 (1) In this Division:

Agreement means the IndonesiaAustralia Comprehensive Economic Partnership Agreement, done at Jakarta on 4 March 2019, as amended from time to time.

Note: The Agreement could in 2019 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

aquaculture has the meaning given by Article 4.1 of Chapter 4 of the Agreement.

Australian originating goods means goods that are Australian originating goods under a law of Indonesia that implements the Agreement.

Certificate of Origin means a certificate that is in force and that complies with the requirements of Article 4.20 of Chapter 4 of the Agreement.

Convention means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983, as in force from time to time.

Note: The Convention is in Australian Treaty Series 1988 No. 30 ([1988] ATS 30) and could in 2019 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

customs value of goods has the meaning given by section 159.

Declaration of Origin means a declaration that is in force and that complies with the requirements of Article 4.20 of Chapter 4 of the Agreement.

enterprise has the meaning given by Article 1.4 of Chapter 1 of the Agreement.

Harmonized Commodity Description and Coding System means the Harmonized Commodity Description and Coding System that is established by or under the Convention.

Harmonized System means:

 (a) the Harmonized Commodity Description and Coding System as in force on 1 January 2017; or

 (b) if the table in Annex 4C of the Agreement is amended or replaced to refer to Chapters, headings and subheadings of a later version of the Harmonized Commodity Description and Coding System—the later version of the Harmonized Commodity Description and Coding System.

indirect materials means:

 (a) goods or energy used in the production, testing or inspection of goods, but not physically incorporated in the goods; or

 (b) goods or energy used in the maintenance or operation of equipment or buildings associated with the production of goods;

including:

 (c) fuel (within its ordinary meaning); and

 (d) tools, dies and moulds; and

 (e) spare parts and materials; and

 (f) lubricants, greases, compounding materials and other similar goods; and

 (g) gloves, glasses, footwear, clothing, safety equipment and supplies; and

 (h) catalysts and solvents.

Indonesian originating goods means goods that, under this Division, are Indonesian originating goods.

Interpretation Rules means the General Rules (as in force from time to time) for the Interpretation of the Harmonized System provided for by the Convention.

nonoriginating materials means goods that are not originating materials.

nonparty has the same meaning as it has in Chapter 4 of the Agreement.

originating materials means:

 (a) Indonesian originating goods that are used in the production of other goods; or

 (b) Australian originating goods that are used in the production of other goods; or

 (c) indirect materials.

person of Indonesia means:

 (a) a natural person of a Party within the meaning, so far as it relates to Indonesia, of Article 1.4 of Chapter 1 of the Agreement; or

 (b) an enterprise of Indonesia.

production has the meaning given by Article 4.1 of Chapter 4 of the Agreement.

seafishing has the same meaning as it has in Chapter 4 of the Agreement.

territory of Australia means territory within the meaning, so far as it relates to Australia, of Article 1.4 of Chapter 1 of the Agreement.

territory of Indonesia means territory within the meaning, so far as it relates to Indonesia, of Article 1.4 of Chapter 1 of the Agreement.

Value of goods

 (2) The value of goods for the purposes of this Division is to be worked out in accordance with the regulations. The regulations may prescribe different valuation rules for different kinds of goods.

Tariff classifications

 (3) In prescribing tariff classifications for the purposes of this Division, the regulations may refer to the Harmonized System.

 (4) Subsection 4(3A) does not apply for the purposes of this Division.

Incorporation of other instruments

 (5) Despite subsection 14(2) of the Legislation Act 2003, regulations made for the purposes of this Division may make provision in relation to a matter by applying, adopting or incorporating, with or without modification, any matter contained in an instrument or other writing as in force or existing from time to time.

Subdivision BGoods wholly obtained or produced in Indonesia

153ZLL  Goods wholly obtained or produced in Indonesia

 (1) Goods are Indonesian originating goods if:

 (a) they are wholly obtained or produced in Indonesia; and

 (b) either:

 (i) the importer of the goods has, at the time the goods are imported, a Certificate of Origin or a Declaration of Origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Certificate of Origin or a Declaration of Origin for the goods.

 (2) Goods are wholly obtained or produced in Indonesia if, and only if, the goods are:

 (a) plants, or goods obtained from plants, that are grown, harvested, picked or gathered in the territory of Indonesia (including fruit, flowers, vegetables, trees, seaweed, fungi and live plants); or

 (b) live animals born and raised in the territory of Indonesia; or

 (c) goods obtained from live animals in the territory of Indonesia; or

 (d) goods obtained from hunting, trapping, fishing, farming, aquaculture, gathering or capturing conducted in the territory of Indonesia; or

 (e) minerals, or other naturally occurring substances, extracted or taken from the soil, waters, seabed or beneath the seabed in the territory of Indonesia; or

 (f) goods of seafishing, or other marine goods, taken from the high seas, in accordance with international law, by any vessel that is registered or recorded with Indonesia and is entitled to fly the flag of Indonesia; or

 (g) goods produced, from goods referred to in paragraph (f), on board a factory ship that is registered or recorded with Indonesia and is entitled to fly the flag of Indonesia; or

 (h) goods taken by Indonesia, or a person of Indonesia, from the seabed, or beneath the seabed, outside:

 (i) the exclusive economic zone of Indonesia; and

 (ii) the continental shelf of Indonesia; and

 (iii) an area over which a nonparty exercises jurisdiction;

  and taken under exploitation rights granted in accordance with international law; or

 (i) either of the following:

 (i) waste and scrap that has been derived from production or consumption in the territory of Indonesia and that is fit only for the recovery of raw materials;

 (ii) used goods that are collected in the territory of Indonesia and that are fit only for the recovery of raw materials; or

 (j) goods obtained or produced in the territory of Indonesia solely from goods referred to in paragraphs (a) to (i) or from their derivatives.

Subdivision CGoods produced in Indonesia from originating materials

153ZLM  Goods produced in Indonesia from originating materials

  Goods are Indonesian originating goods if:

 (a) they are produced entirely in the territory of Indonesia from originating materials only; and

 (b) either:

 (i) the importer of the goods has, at the time the goods are imported, a Certificate of Origin or a Declaration of Origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Certificate of Origin or a Declaration of Origin for the goods.

Subdivision DGoods produced in Indonesia, or in Indonesia and Australia, from nonoriginating materials

153ZLN  Goods produced in Indonesia, or in Indonesia and Australia, from nonoriginating materials

 (1) Goods are Indonesian originating goods if:

 (a) they are classified to a Chapter, heading or subheading of the Harmonized System that is covered by the table in Annex 4C of the Agreement; and

 (b) they are produced entirely in the territory of Indonesia, or entirely in the territory of Indonesia and the territory of Australia, from nonoriginating materials only or from nonoriginating materials and originating materials; and

 (c) the goods satisfy the requirements applicable to the goods in that Annex; and

 (d) either:

 (i) the importer of the goods has, at the time the goods are imported, a Certificate of Origin or a Declaration of Origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Certificate of Origin or a Declaration of Origin for the goods.

 (2) Without limiting paragraph (1)(c), a requirement may be specified in the table in Annex 4C of the Agreement by using an abbreviation that is given a meaning for the purposes of that Annex.

Change in tariff classification

 (3) If a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification, the regulations may prescribe when a nonoriginating material used in the production of the goods is taken to satisfy the change in tariff classification.

 (4) If:

 (a) a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification; and

 (b) one or more of the nonoriginating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total value of the nonoriginating materials covered by paragraph (b) does not exceed 10% of the customs value of the goods.

 (5) If:

 (a) a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification; and

 (b) the goods are classified to any of Chapters 50 to 63 of the Harmonized System; and

 (c) one or more of the nonoriginating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total weight of the nonoriginating materials covered by paragraph (c) does not exceed 10% of the total weight of the goods.

Qualifying value content

 (6) If a requirement that applies in relation to the goods is that the goods must have a qualifying value content of not less than a particular percentage worked out in a particular way:

 (a) the qualifying value content of the goods is to be worked out in accordance with the Agreement; or

 (b) if the regulations prescribe how to work out the qualifying value content of the goods—the qualifying value content of the goods is to be worked out in accordance with the regulations.

 (7) If:

 (a) a requirement that applies in relation to the goods is that the goods must have a qualifying value content of not less than a particular percentage worked out in a particular way; and

 (b) the goods are imported into Australia with accessories, spare parts, tools or instructional or other information materials; and

 (c) the accessories, spare parts, tools or instructional or other information materials are not invoiced separately from the goods; and

 (d) the accessories, spare parts, tools or instructional or other information materials are included in the price of the goods; and

 (e) the quantities and value of the accessories, spare parts, tools or instructional or other information materials are customary for the goods;

the regulations must provide for the value of the accessories, spare parts, tools or instructional or other information materials to be taken into account for the purposes of working out the qualifying value content of the goods (whether the accessories, spare parts, tools or instructional or other information materials are originating materials or nonoriginating materials).

Note: The value of the accessories, spare parts, tools or instructional or other information materials is to be worked out in accordance with the regulations: see subsection 153ZLK(2).

 (8) If the goods are claimed to be Indonesian originating goods on the basis that the goods have a qualifying value content of not less than a particular percentage worked out in a particular way, the following are to be disregarded in determining whether the goods are Indonesian originating goods:

 (a) operations or processes to preserve the goods in good condition for the purpose of transport or storage of the goods;

 (b) operations or processes to facilitate the shipment or transportation of the goods;

 (c) packaging or presenting the goods for transportation or sale;

 (d) simple processes of sifting, classifying, washing or other similar simple processes;

 (e) affixing of marks, labels or other distinguishing signs on the goods or on their packaging;

 (f) mere dilution with water or another substance that does not materially alter the characteristics of the goods;

 (g) any combination of things referred to in paragraphs (a) to (f).

153ZLO  Packaging materials and containers

 (1) If:

 (a) goods are packaged for retail sale in packaging material or a container; and

 (b) the packaging material or container is classified with the goods in accordance with Rule 5 of the Interpretation Rules;

then the packaging material or container is to be disregarded for the purposes of this Subdivision.

Qualifying value content

 (2) However, if a requirement that applies in relation to the goods is that the goods must have a qualifying value content of not less than a particular percentage worked out in a particular way, the regulations must provide for the value of the packaging material or container to be taken into account for the purposes of working out the qualifying value content of the goods (whether the packaging material or container is an originating material or nonoriginating material).

Note: The value of the packaging material or container is to be worked out in accordance with the regulations: see subsection 153ZLK(2).

Subdivision EConsignment and exhibition

153ZLP  Consignment

 (1) Goods are not Indonesian originating goods under this Division if the goods are transported through a nonparty, the goods are not exhibited in the nonparty and one or more of the following apply:

 (a) the goods undergo any operation in the nonparty (other than unloading, reloading, unpacking and repacking, labelling or any other operation that is necessary to preserve the goods in good condition);

 (b) the goods enter the commerce of the nonparty;

 (c) the transport through that nonparty is not justified by geographical, economic or logistical reasons.

 (2) This section applies despite any other provision of this Division.

153ZLQ  Exhibition

 (1) Goods are not Indonesian originating goods under this Division if:

 (a) the goods are imported into Australia after being exhibited in a nonparty; and

 (b) one or more of subparagraphs (a), (b), (c), (d) and (e) of paragraph 1 of Article 4.16 of Chapter 4 of the Agreement are not satisfied.

 (2) This section applies despite any other provision of this Division.

Subdivision FRegulations

153ZLR  Regulations

  The regulations may make provision for and in relation to determining whether goods are Indonesian originating goods under this Division.

Division 1JKorean originating goods

Subdivision APreliminary

153ZMA  Simplified outline of this Division

 This Division defines Korean originating goods. Preferential rates of customs duty under the Customs Tariff Act 1995 apply to Korean originating goods that are imported into Australia.

 Subdivision B provides that goods are Korean originating goods if they are wholly obtained in Korea or in Korea and Australia.

 Subdivision C provides that goods are Korean originating goods if they are produced entirely in Korea, or in Korea and Australia, from originating materials only.

 Subdivision D sets out when goods are Korean originating goods because they are produced entirely in Korea, or in Korea and Australia, from nonoriginating materials only or from nonoriginating materials and originating materials.

 Subdivision E provides that goods are not Korean originating goods under this Division merely because of certain operations.

 Subdivision F deals with other matters, such as how the consignment of goods affects whether the goods are Korean originating goods.

153ZMB  Interpretation

Definitions

 (1) In this Division:

Agreement means the KoreaAustralia Free Trade Agreement, done at Seoul on 8 April 2014, as amended from time to time.

Note: The Agreement could in 2014 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

aquaculture has the meaning given by Article 3.30 of the Agreement.

Australian originating goods means goods that are Australian originating goods under a law of Korea that implements the Agreement.

Certificate of Origin means a certificate that is in force and that complies with the requirements of Article 3.15 of the Agreement.

Convention means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983, as in force from time to time.

Note: The Convention is in Australian Treaty Series 1988 No. 30 ([1988] ATS 30) and could in 2014 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

customs value of goods has the meaning given by section 159.

enterprise has the meaning given by Article 1.4 of the Agreement.

Harmonized Commodity Description and Coding System means the Harmonized Commodity Description and Coding System that is established by or under the Convention.

Harmonized System means:

 (a) the Harmonized Commodity Description and Coding System as in force on 12 December 2014; or

 (b) if the table in Annex 3A of the Agreement is amended or replaced to refer to Chapters, headings and subheadings of a later version of the Harmonized Commodity Description and Coding System—the later version of the Harmonized Commodity Description and Coding System.

indirect materials means:

 (a) goods or energy used in the production, testing or inspection of goods, but not physically incorporated in the goods; or

 (b) goods or energy used in the maintenance or operation of equipment or buildings associated with the production of goods;

including:

 (c) fuel (within its ordinary meaning); and

 (d) tools, dies and moulds; and

 (e) spare parts and materials; and

 (f) lubricants, greases, compounding materials and other similar goods; and

 (g) gloves, glasses, footwear, clothing, safety equipment and supplies; and

 (h) catalysts and solvents.

Interpretation Rules means the General Rules (as in force from time to time) for the Interpretation of the Harmonized System provided for by the Convention.

Korea means the Republic of Korea.

Korean originating goods means goods that, under this Division, are Korean originating goods.

nonoriginating materials means goods that are not originating materials.

originating materials means:

 (a) Korean originating goods that are used in the production of other goods; or

 (b) Australian originating goods that are used in the production of other goods; or

 (c) indirect materials.

person of Korea means:

 (a) a national within the meaning, so far as it relates to Korea, of Article 1.4 of the Agreement; or

 (b) an enterprise of Korea.

produce means grow, mine, harvest, fish, breed, raise, trap, hunt, manufacture, process, assemble or disassemble.

territorial sea has the same meaning as in the Seas and Submerged Lands Act 1973.

territory of Australia means territory within the meaning, so far as it relates to Australia, of Article 1.4 of the Agreement.

territory of Korea means territory within the meaning, so far as it relates to Korea, of Article 1.4 of the Agreement.

vegetable goods has the same meaning as it has in the Agreement.

Value of goods

 (3) The value of goods for the purposes of this Division is to be worked out in accordance with the regulations. The regulations may prescribe different valuation rules for different kinds of goods.

Tariff classifications

 (4) In prescribing tariff classifications for the purposes of this Division, the regulations may refer to the Harmonized System.

 (5) Subsection 4(3A) does not apply for the purposes of this Division.

Incorporation of other instruments

 (6) Despite subsection 14(2) of the Legislation Act 2003, regulations made for the purposes of this Division may make provision in relation to a matter by applying, adopting or incorporating, with or without modification, any matter contained in an instrument or other writing as in force or existing from time to time.

Subdivision BGoods wholly obtained in Korea or in Korea and Australia

153ZMC  Goods wholly obtained in Korea or in Korea and Australia

 (1) Goods are Korean originating goods if:

 (a) they are wholly obtained in Korea or in Korea and Australia; and

 (b) either:

 (i) the importer of the goods has, at the time for working out the rate of import duty on the goods, a Certificate of Origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Certificate of Origin for the goods.

 (2) Goods are wholly obtained in Korea or in Korea and Australia if, and only if, the goods are:

 (a) minerals, or other natural resources, taken or extracted from the territory of Korea; or

 (b) vegetable goods grown, harvested, picked or gathered in the territory of Korea, or in the territory of Korea and the territory of Australia; or

 (c) live animals born and raised in the territory of Korea, or in the territory of Korea and the territory of Australia; or

 (d) goods obtained from live animals referred to in paragraph (c); or

 (e) goods obtained from hunting, trapping, gathering, capturing, aquaculture or fishing conducted in Korea or the territorial sea of Korea; or

 (f) fish, shellfish or other marine life taken from the sea, seabed, ocean floor or subsoil outside the territorial sea of Korea by ships that are registered or recorded in Korea and are entitled to fly the flag of Korea; or

 (g) goods produced, from goods referred to in paragraph (f), on board factory ships that are registered or recorded in Korea and are entitled to fly the flag of Korea; or

 (h) goods, other than fish, shellfish or other marine life, taken or extracted from the seabed, ocean floor or subsoil outside the territory of Korea by Korea, or a person of Korea, but only if Korea, or the person of Korea, has the right to exploit that part of the seabed, ocean floor or subsoil; or

 (i) goods taken from outer space by Korea, or a person of Korea, and that are not processed in a country other than Korea or Australia; or

 (j) waste and scrap that:

 (i) has been derived from production in the territory of Korea; or

 (ii) has been derived from used goods that are collected in the territory of Korea and that are fit only for the recovery of raw materials; or

 (k) goods that are collected in the territory of Korea, that can no longer perform their original purpose and that are fit only for the recovery of raw materials; or

 (l) goods produced entirely in the territory of Korea, or entirely in the territory of Korea and the territory of Australia, exclusively from goods referred to in paragraphs (a) to (k) or from their derivatives.

Subdivision CGoods produced in Korea, or in Korea and Australia, from originating materials

153ZMD  Goods produced in Korea, or in Korea and Australia, from originating materials

  Goods are Korean originating goods if:

 (a) they are produced entirely in the territory of Korea, or entirely in the territory of Korea and the territory of Australia, from originating materials only; and

 (b) either:

 (i) the importer of the goods has, at the time for working out the rate of import duty on the goods, a Certificate of Origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Certificate of Origin for the goods.

Subdivision DGoods produced in Korea, or in Korea and Australia, from nonoriginating materials

153ZME  Goods produced in Korea, or in Korea and Australia, from nonoriginating materials

 (1) Goods are Korean originating goods if:

 (a) they are classified to a Chapter, heading or subheading of the Harmonized System that is covered by the table in Annex 3A of the Agreement; and

 (b) they are produced entirely in the territory of Korea, or entirely in the territory of Korea and the territory of Australia, from nonoriginating materials only or from nonoriginating materials and originating materials; and

 (c) the goods satisfy the requirements applicable to the goods in that Annex; and

 (d) either:

 (i) the importer of the goods has, at the time for working out the rate of import duty on the goods, a Certificate of Origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Certificate of Origin for the goods.

 (2) Without limiting paragraph (1)(c), a requirement may be specified in the table in Annex 3A of the Agreement by using an abbreviation that is given a meaning for the purposes of that Annex.

Change in tariff classification

 (3) If a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification, the regulations may prescribe when a nonoriginating material used in the production of the goods is taken to satisfy the change in tariff classification.

 (4) If:

 (a) a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification; and

 (b) one or more of the nonoriginating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total value of the nonoriginating materials covered by paragraph (b) does not exceed 10% of the customs value of the goods.

 (5) Subsection (4) does not apply in relation to goods covered by paragraph 3 of Article 3.6 of Chapter 3 of the Agreement.

 (6) If:

 (a) a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification; and

 (b) the goods are classified to any of Chapters 50 to 63 of the Harmonized System; and

 (c) one or more of the nonoriginating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total weight of the nonoriginating materials covered by paragraph (c) does not exceed 10% of the total weight of the goods.

Regional value content

 (7) If a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way:

 (a) the regional value content of the goods is to be worked out in accordance with the Agreement; or

 (b) if the regulations prescribe how to work out the regional value content of the goods—the regional value content of the goods is to be worked out in accordance with the regulations.

 (8) If:

 (a) a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way; and

 (b) the goods are imported into Australia with accessories, spare parts or tools; and

 (c) the accessories, spare parts or tools are not invoiced separately from the goods; and

 (d) the quantities and value of the accessories, spare parts or tools are customary for the goods;

the regulations must provide for the value of the accessories, spare parts or tools to be taken into account for the purposes of working out the regional value content of the goods (whether the accessories, spare parts or tools are originating materials or nonoriginating materials).

Note: The value of the accessories, spare parts or tools is to be worked out in accordance with the regulations: see subsection 153ZMB(3).

153ZMF  Packaging materials and containers

 (1) If:

 (a) goods are packaged for retail sale in packaging material or a container; and

 (b) the packaging material or container is classified with the goods in accordance with Rule 5 of the Interpretation Rules;

then the packaging material or container is to be disregarded for the purposes of this Subdivision.

Regional value content

 (2) However, if a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way, the regulations must provide for the value of the packaging material or container to be taken into account for the purposes of working out the regional value content of the goods (whether the packaging material or container is an originating material or nonoriginating material).

Note: The value of the packaging material or container is to be worked out in accordance with the regulations: see subsection 153ZMB(3).

Subdivision ENonqualifying operations

153ZMG  Nonqualifying operations

 (1) Goods are not Korean originating goods under this Division merely because of the following operations or processes:

 (a) operations to preserve goods in good condition for the purpose of transport or storage of the goods;

 (b) changing of packaging or the breaking up or assembly of packages;

 (c) washing, cleaning or removal of dust, oxide, oil, paint or other coverings;

 (d) sharpening or simple processes of grinding, crushing or cutting;

 (e) simple placing in bottles, cans, flasks, bags, cases or boxes, fixing on cards or boards or other simple packaging operations;

 (f) affixing or printing marks, labels, logos or other distinguishing signs on goods or on their packaging;

 (g) disassembly of goods;

 (h) the reclassification of goods without any physical change in the goods;

 (i) any combination of things referred to in paragraphs (a) to (h).

 (2) This section applies despite any other provision of this Division.

Subdivision FOther matters

153ZMH  Consignment

 (1) Goods are not Korean originating goods under this Division if they are transported through a country other than Korea or Australia and either or both of the following apply:

 (a) they undergo subsequent production or any other operation in that country (other than unloading, reloading, storing, repacking, relabelling, splitting up of loads for transport or any operation that is necessary to preserve them in good condition or to transport them to Australia);

 (b) they do not remain under customs control at all times while they are in that country.

 (2) This section applies despite any other provision of this Division.

153ZMI  Outward processing zones on the Korean Peninsula

  Goods are not prevented from being Korean originating goods under this Division if they contain materials that:

 (a) have been exported from Korea; and

 (b) have undergone processing in an area designated as an outward processing zone in accordance with Annex 3B to Chapter 3 of the Agreement; and

 (c) have been reimported to Korea after that processing.

153ZMJ  Regulations

  The regulations may make provision for and in relation to determining whether goods are Korean originating goods under this Division.

Division 1JAIndian originating goods

Subdivision APreliminary

153ZMK  Simplified outline of this Division

 This Division defines Indian originating goods. Preferential rates of customs duty under the Customs Tariff Act 1995 apply to Indian originating goods that are imported into Australia.

 Subdivision B provides that goods are Indian originating goods if they are wholly obtained or produced in India or in India and Australia.

 Subdivision C sets out when goods are Indian originating goods because they are produced entirely in the territory of India, or entirely in the territory of India and the territory of Australia, from nonoriginating materials only or from nonoriginating materials and originating materials.

 Subdivision D deals with how the packaging materials or containers in which goods are packaged affects whether the goods are Indian originating goods.

 Subdivision E deals with how the consignment of goods affects whether the goods are Indian originating goods.

 Subdivision F allows regulations to make provision for and in relation to determining whether goods are Indian originating goods.

153ZML  Interpretation

Definitions

 (1) In this Division:

Agreement means the IndiaAustralia Economic Cooperation and Trade Agreement, done on 2 April 2022, as amended from time to time.

Note: The Agreement could in 2022 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

aquaculture has the meaning given by Article 4.1 of Chapter 4 of the Agreement.

Australian originating goods means goods that are Australian originating goods under a law of India that implements the Agreement.

certificate of origin means a certificate that is in force and that complies with the requirements of Article 4.15 of Chapter 4 of the Agreement.

Convention means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983, as in force from time to time.

Note: The Convention is in Australian Treaty Series 1988 No. 30 ([1988] ATS 30) and could in 2022 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

customs value of goods has the meaning given by section 159.

Harmonized Commodity Description and Coding System means the Harmonized Commodity Description and Coding System that is established by or under the Convention.

Harmonized System means:

 (a) the Harmonized Commodity Description and Coding System as in force on 1 January 2017; or

 (b) if the table in Annex 4B to Chapter 4 of the Agreement is amended or replaced to refer to Chapters, headings and subheadings of a later version of the Harmonized Commodity Description and Coding System—the later version of the Harmonized Commodity Description and Coding System.

Indian originating goods means goods that, under this Division, are Indian originating goods.

indirect materials means:

 (a) goods or energy used in the production, testing or inspection of goods, but not physically incorporated in the goods; or

 (b) goods or energy used in the maintenance or operation of equipment or buildings associated with the production of goods;

including:

 (c) fuel (within its ordinary meaning), catalysts and solvents; and

 (d) gloves, glasses, footwear, clothing, safety equipment and supplies; and

 (e) tools, dies and moulds; and

 (f) spare parts and materials; and

 (g) lubricants, greases, compounding materials and other similar goods.

Interpretation Rules means the General Rules (as in force from time to time) for the Interpretation of the Harmonized System provided for by the Convention.

nonoriginating materials means goods that are not originating materials.

nonparty has the same meaning as it has in Chapter 4 of the Agreement.

originating materials means:

 (a) Indian originating goods that are used in the production of other goods; or

 (b) Australian originating goods that are used in the production of other goods; or

 (c) indirect materials.

production has the meaning given by Article 4.1 of Chapter 4 of the Agreement.

territorial sea has the same meaning as in the Seas and Submerged Lands Act 1973.

territory of Australia means territory within the meaning, so far as it relates to Australia, of Article 1.3 of Chapter 1 of the Agreement.

territory of India means territory within the meaning, so far as it relates to India, of Article 1.3 of Chapter 1 of the Agreement.

Value of goods

 (2) The value of goods for the purposes of this Division is to be worked out in accordance with the regulations. The regulations may prescribe different valuation rules for different kinds of goods.

Tariff classifications

 (3) In prescribing tariff classifications for the purposes of this Division, the regulations may refer to the Harmonized System.

 (4) Subsection 4(3A) does not apply for the purposes of this Division.

Incorporation of other instruments

 (5) Despite subsection 14(2) of the Legislation Act 2003, regulations made for the purposes of this Division may make provision in relation to a matter by applying, adopting or incorporating, with or without modification, any matter contained in an instrument or other writing as in force or existing from time to time.

Subdivision BGoods wholly obtained or produced in India or in India and Australia

153ZMM  Goods wholly obtained or produced in India or in India and Australia

 (1) Goods are Indian originating goods if:

 (a) they are wholly obtained or produced in India or in India and Australia; and

 (b) either:

 (i) the importer of the goods has, at the time the goods are imported, a certificate of origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a certificate of origin for the goods.

 (2) Goods are wholly obtained or produced in India or in India and Australia if, and only if, the goods are:

 (a) plants, or goods obtained from plants, that are grown and harvested, picked or gathered in the territory of India or in the territory of India and the territory of Australia (including fruit, flowers, vegetables, trees, seaweed, fungi, algae and live plants); or

 (b) live animals born and raised in the territory of India or in the territory of India and the territory of Australia; or

 (c) goods obtained from live animals referred to in paragraph (b); or

 (d) goods obtained from hunting, trapping, fishing, aquaculture, gathering or capturing conducted in the territory of India; or

 (e) minerals, or other naturally occurring substances, extracted or taken from the soil, waters, seabed or subsoil beneath the seabed in the territory of India; or

 (f) fish, shellfish or other marine life extracted or taken from the sea, seabed or subsoil beneath the seabed:

 (i) beyond the outer limits of the territory of India and the territory of Australia; and

 (ii) in accordance with international law, outside the territorial sea of nonparties;

  by vessels that are registered, listed or recorded with India and are entitled to fly the flag of India; or

 (g) goods produced, from goods referred to in paragraph (f), on board a factory ship that is registered, listed or recorded with India and is entitled to fly the flag of India; or

 (h) goods, other than fish, shellfish or other marine life, extracted or taken from the seabed or subsoil beneath the seabed outside the territorial sea of India, by India, but only if India has the right to exploit that seabed or subsoil in accordance with international law; or

 (i) waste and scrap that has been derived from production or consumption in the territory of India and that is fit only for the recovery of raw materials or for recycling purposes; or

 (j) goods produced in the territory of India, or in the territory of India and the territory of Australia, exclusively from the following:

 (i) goods referred to in paragraphs (a) to (i) or their derivatives;

 (ii) Australian originating goods of a kind covered by subparagraph (a) of Article 4.2 of Chapter 4 of the Agreement or their derivatives.

Subdivision CGoods produced in India, or in India and Australia, from nonoriginating materials

153ZMN  Goods produced in India, or in India and Australia, from nonoriginating materials

 (1) Goods are Indian originating goods if:

 (a) they are classified to a Chapter, heading or subheading of the Harmonized System that is covered by the table in Annex 4B to Chapter 4 of the Agreement; and

 (b) they are produced entirely in the territory of India, or entirely in the territory of India and the territory of Australia, from nonoriginating materials only or from nonoriginating materials and originating materials; and

 (c) either:

 (i) the goods satisfy the requirements applicable to the goods in that Annex; or

 (ii) the goods satisfy the requirements under subsection (3); and

 (d) either:

 (i) the importer of the goods has, at the time the goods are imported, a certificate of origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a certificate of origin for the goods.

 (2) Without limiting subparagraph (1)(c)(i), a requirement may be specified in the table in Annex 4B to Chapter 4 of the Agreement by using an abbreviation that is given a meaning for the purposes of that Annex.

 (3) Goods satisfy the requirements under this subsection if:

 (a) all nonoriginating materials used in the production of the goods have undergone a change in tariff classification at the tariff subheading level; and

 (b) the goods satisfy the qualifying value content requirements prescribed by regulations made for the purposes of this paragraph; and

 (c) the final production process of the manufacture of the goods is performed in the territory of India.

Change in tariff classification

 (4) If a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification, the regulations may prescribe when a nonoriginating material used in the production of the goods is taken to satisfy the change in tariff classification.

 (5) If:

 (a) a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification; and

 (b) one or more of the nonoriginating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if:

 (c) in the case of goods classified to any of Chapters 50 to 63 of the Harmonized System—the total weight of the nonoriginating materials covered by paragraph (b) does not exceed 10% of the total weight of the goods; or

 (d) otherwise—the total value of the nonoriginating materials covered by paragraph (b) does not exceed 10% of the customs value of the goods.

Qualifying value content

 (6) If a requirement that applies in relation to the goods is that the goods must have a qualifying value content of not less than a particular percentage worked out in a particular way:

 (a) the qualifying value content of the goods is to be worked out in accordance with the Agreement, unless paragraph (b) applies; or

 (b) if the regulations prescribe how to work out the qualifying value content of the goods—the qualifying value content of the goods is to be worked out in accordance with the regulations.

 (7) If:

 (a) a requirement that applies in relation to the goods is that the goods must have a qualifying value content of not less than a particular percentage worked out in a particular way; and

 (b) the goods are imported into Australia with accessories, spare parts, tools or instructional or other information materials; and

 (c) the accessories, spare parts, tools or instructional or other information materials are presented with, and not invoiced separately from, the goods; and

 (d) the quantities and value of the accessories, spare parts, tools or instructional or other information materials are customary for the goods;

the regulations must provide for the following:

 (e) the value of the accessories, spare parts, tools or instructional or other information materials to be taken into account for the purposes of working out the qualifying value content of the goods;

 (f) the accessories, spare parts, tools or instructional or other information materials to be taken into account as originating materials or nonoriginating materials, as the case may be.

Note: The value of the accessories, spare parts, tools or instructional or other information materials is to be worked out in accordance with the regulations: see subsection 153ZML(2).

153ZMO  Nonqualifying operations

 (1) Goods are not Indian originating goods under this Subdivision merely because of the following operations:

 (a) preserving operations to ensure that the goods remain in good condition for the purpose of transport or storage of the goods;

 (b) packaging or presenting the goods for transportation or sale;

 (c) simple processes, consisting of sifting, screening, sorting, classifying, sharpening, cutting, slitting, grinding, bending, coiling or uncoiling;

 (d) for goods that are textiles—attaching accessory articles (including straps, beads, cords, rings and eyelets) to the goods or ironing or pressing the goods;

 (e) affixing or printing of marks, labels, logos or other like distinguishing signs on the goods or on their packaging;

 (f) mere dilution with water or another substance that does not materially alter the characteristics of the goods;

 (g) disassembly of products into parts;

 (h) slaughtering (within the meaning of Article 4.7 of Chapter 4 of the Agreement) of animals;

 (i) simple painting or polishing operations;

 (j) simple peeling, stoning or shelling;

 (k) simple mixing (within the meaning of Article 4.7 of Chapter 4 of the Agreement) of goods, whether or not of different kinds;

 (l) any combination of things referred to in paragraphs (a) to (k).

 (2) For the purposes of this section, simple has the same meaning as it has in Article 4.7 of Chapter 4 of the Agreement.

Subdivision DPackaging materials and containers

153ZMP  Packaging materials and containers

 (1) If:

 (a) goods are packaged for retail sale in packaging material or a container; and

 (b) the packaging material or container is classified with the goods in accordance with Rule 5 of the Interpretation Rules;

then the packaging material or container is to be disregarded for the purposes of this Division.

Qualifying value content

 (2) However, if a requirement that applies in relation to the goods is that the goods must have a qualifying value content of not less than a particular percentage worked out in a particular way, the regulations must provide for the following:

 (a) the value of the packaging material or container to be taken into account for the purposes of working out the qualifying value content of the goods;

 (b) the packaging material or container to be taken into account as an originating material or nonoriginating material, as the case may be.

Note: The value of the packaging material or container is to be worked out in accordance with the regulations: see subsection 153ZML(2).

Subdivision EConsignment

153ZMQ  Consignment

 (1) Goods are not Indian originating goods under this Division if the goods are transported through a nonparty and either or both of the following apply:

 (a) the goods undergo further production or any other operation in the nonparty (other than unloading, reloading, storing, repacking, relabelling for the purpose of satisfying the requirements of Australia, splitting up or consolidating loads or any other operation necessary to preserve the goods in good condition or to transport the goods to the territory of Australia);

 (b) while the goods are in the nonparty, the goods do not remain under customs control at all times.

 (2) This section applies despite any other provision of this Division.

Subdivision FRegulations

153ZMR  Regulations

  The regulations may make provision for and in relation to determining whether goods are Indian originating goods under this Division.

Division 1KJapanese originating goods

Subdivision APreliminary

153ZNA  Simplified outline of this Division

 This Division defines Japanese originating goods. Preferential rates of customs duty under the Customs Tariff Act 1995 apply to Japanese originating goods that are imported into Australia.

 Subdivision B provides that goods are Japanese originating goods if they are wholly obtained in Japan.

 Subdivision C provides that goods are Japanese originating goods if they are produced entirely in Japan from originating materials only.

 Subdivision D sets out when goods are Japanese originating goods because they are produced entirely in Japan, or in Japan and Australia, from nonoriginating materials only or from nonoriginating materials and originating materials.

 Subdivision E deals with how the consignment of goods affects whether the goods are Japanese originating goods.

 Subdivision F allows regulations to make provision for and in relation to determining whether goods are Japanese originating goods.

153ZNB  Interpretation

Definitions

 (1) In this Division:

Agreement means the JapanAustralia Economic Partnership Agreement, done at Canberra on 8 July 2014, as amended from time to time.

Note 1: The Agreement is in Australian Treaty Series 2015 No. 2 ([2015] ATS 2) and could in 2018 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

Note 2: There is also a separate agreement (known as the Implementing Agreement) that sets out the details and procedures for the implementation of the JapanAustralia Economic Partnership Agreement. The Implementing Agreement is in that same Australian Treaty Series.

Area of Japan means Area within the meaning, so far as it relates to Japan, of Article 1.2 of the Agreement.

Australian originating goods means goods that are Australian originating goods under a law of Japan that implements the Agreement.

Certificate of Origin means a certificate that is in force and that complies with the requirements of Article 3.15 of the Agreement.

Convention means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983, as in force from time to time.

Note: The Convention is in Australian Treaty Series 1988 No. 30 ([1988] ATS 30) and could in 2014 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

customs value of goods has the meaning given by section 159.

enterprise has the meaning given by Article 1.2 of the Agreement.

factory ships of Japan means factory ships of the Party within the meaning, so far as it relates to Japan, of Article 3.1 of the Agreement.

Harmonized Commodity Description and Coding System means the Harmonized Commodity Description and Coding System that is established by or under the Convention.

Harmonized System means:

 (a) the Harmonized Commodity Description and Coding System as in force immediately before 1 January 2017; or

 (b) if the table in Annex 2 to the Agreement is amended or replaced to refer to Chapters, headings and subheadings of a later version of the Harmonized Commodity Description and Coding System—the later version of the Harmonized Commodity Description and Coding System.

indirect materials means:

 (a) goods or energy used in the production, testing or inspection of goods, but not physically incorporated in the goods; or

 (b) goods or energy used in the maintenance or operation of equipment or buildings associated with the production of goods;

including:

 (c) fuel (within its ordinary meaning); and

 (d) tools, dies and moulds; and

 (e) spare parts and materials; and

 (f) lubricants, greases, compounding materials and other similar goods; and

 (g) gloves, glasses, footwear, clothing, safety equipment and supplies; and

 (h) catalysts and solvents.

Interpretation Rules means the General Rules (as in force from time to time) for the Interpretation of the Harmonized System provided for by the Convention.

Japanese originating goods means goods that, under this Division, are Japanese originating goods.

nonoriginating materials means goods that are not originating materials.

originating materials means:

 (a) Japanese originating goods that are used in the production of other goods; or

 (b) Australian originating goods that are used in the production of other goods; or

 (c) indirect materials.

origin certification document means a document that is in force and that complies with the requirements of Article 3.16 of the Agreement.

person of Japan means:

 (a) a natural person of a Party within the meaning, so far as it relates to Japan, of Article 1.2 of the Agreement; or

 (b) an enterprise of Japan.

produce means manufacture, assemble, process, raise, grow, breed, mine, extract, harvest, fish, trap, gather, collect, hunt or capture.

seafishing has the same meaning as it has in the Agreement.

territorial sea has the same meaning as in the Seas and Submerged Lands Act 1973.

vessels of Japan means vessels of the Party within the meaning, so far as it relates to Japan, of Article 3.1 of the Agreement.

Value of goods

 (3) The value of goods for the purposes of this Division is to be worked out in accordance with the regulations. The regulations may prescribe different valuation rules for different kinds of goods.

Tariff classifications

 (4) In prescribing tariff classifications for the purposes of this Division, the regulations may refer to the Harmonized System.

 (5) Subsection 4(3A) does not apply for the purposes of this Division.

Incorporation of other instruments

 (6) Despite subsection 14(2) of the Legislation Act 2003, regulations made for the purposes of this Division may make provision in relation to a matter by applying, adopting or incorporating, with or without modification, any matter contained in an instrument or other writing as in force or existing from time to time.

Subdivision BGoods wholly obtained in Japan

153ZNC  Goods wholly obtained in Japan

 (1) Goods are Japanese originating goods if:

 (a) they are wholly obtained in Japan; and

 (b) either:

 (i) the importer of the goods has, at the time the goods are imported, a Certificate of Origin or an origin certification document, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Certificate of Origin or an origin certification document for the goods.

 (2) Goods are wholly obtained in Japan if, and only if, the goods are:

 (a) live animals born and raised in the Area of Japan, other than the sea outside the territorial sea of Japan; or

 (b) animals obtained from hunting, trapping, fishing, gathering or capturing in the Area of Japan, other than the sea outside the territorial sea of Japan; or

 (c) goods obtained from live animals in the Area of Japan; or

 (d) plants, fungi or algae harvested, picked or gathered in the Area of Japan; or

 (e) minerals, or other naturally occurring substances, extracted or taken from the Area of Japan, other than the seabed, or subsoil beneath the seabed, outside the territorial sea of Japan; or

 (f) goods of seafishing, or other goods, taken by vessels of Japan from the sea outside the territorial sea of Japan and the territorial sea of Australia; or

 (g) goods produced on board factory ships of Japan from goods referred to in paragraph (f); or

 (h) goods taken by Japan, or a person of Japan, from the seabed, or subsoil beneath the seabed, outside the territorial sea of Japan, but only if Japan has rights to exploit that part of the seabed or subsoil in accordance with international law; or

 (i) goods that are collected in Japan, that can no longer perform their original purpose, that are not capable of being restored or repaired and that are fit only for disposal or for the recovery of raw materials; or

 (j) waste and scrap that has been derived from production or consumption in Japan and that is fit only for disposal or for the recovery of raw materials; or

 (k) raw materials recovered in Japan from goods that can no longer perform their original purpose and that are not capable of being restored or repaired; or

 (l) goods produced in the Area of Japan exclusively from goods referred to in paragraphs (a) to (k).

Subdivision CGoods produced in Japan from originating materials

153ZND  Goods produced in Japan from originating materials

  Goods are Japanese originating goods if:

 (a) they are produced entirely in Japan from originating materials only; and

 (b) either:

 (i) the importer of the goods has, at the time the goods are imported, a Certificate of Origin or an origin certification document, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Certificate of Origin or an origin certification document for the goods.

Subdivision DGoods produced in Japan, or in Japan and Australia, from nonoriginating materials

153ZNE  Goods produced in Japan, or in Japan and Australia, from nonoriginating materials

 (1) Goods are Japanese originating goods if:

 (a) they are classified to a Chapter, heading or subheading of the Harmonized System that is covered by the table in Annex 2 to the Agreement; and

 (b) they are produced entirely in Japan, or entirely in Japan and Australia, from nonoriginating materials only or from nonoriginating materials and originating materials; and

 (c) the goods satisfy the requirements applicable to the goods in that Annex; and

 (d) either:

 (i) the importer of the goods has, at the time the goods are imported, a Certificate of Origin or an origin certification document, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Certificate of Origin or an origin certification document for the goods.

 (2) Without limiting paragraph (1)(c), a requirement may be specified in the table in Annex 2 to the Agreement by using an abbreviation or other code that is given a meaning for the purposes of that Annex.

Change in tariff classification

 (3) If a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification, the regulations may prescribe when a nonoriginating material used in the production of the goods is taken to satisfy the change in tariff classification.

 (4) If:

 (a) a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification; and

 (b) one or more of the nonoriginating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total value of the nonoriginating materials covered by paragraph (b) does not exceed 10% of the customs value of the goods.

 (5) If:

 (a) a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification; and

 (b) the goods are classified to any of Chapters 50 to 63 of the Harmonized System; and

 (c) one or more of the nonoriginating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total weight of the nonoriginating materials covered by paragraph (c) does not exceed 10% of the total weight of the goods.

Qualifying value content

 (6) If a requirement that applies in relation to the goods is that the goods must have a qualifying value content of not less than a particular percentage worked out in a particular way:

 (a) the qualifying value content of the goods is to be worked out in accordance with the Agreement; or

 (b) if the regulations prescribe how to work out the qualifying value content of the goods—the qualifying value content of the goods is to be worked out in accordance with the regulations.

 (7) If:

 (a) a requirement that applies in relation to the goods is that the goods must have a qualifying value content of not less than a particular percentage worked out in a particular way; and

 (b) the goods are imported into Australia with accessories, spare parts or tools; and

 (c) the accessories, spare parts or tools are not invoiced separately from the goods; and

 (d) the quantities and value of the accessories, spare parts or tools are customary for the goods; and

 (e) the accessories, spare parts or tools are nonoriginating materials;

the regulations must provide for the value of the accessories, spare parts or tools covered by paragraph (e) to be taken into account for the purposes of working out the qualifying value content of the goods.

Note: The value of the accessories, spare parts or tools is to be worked out in accordance with the regulations: see subsection 153ZNB(3).

153ZNF  Packaging materials and containers

 (1) If:

 (a) goods are packaged for retail sale in packaging material or a container; and

 (b) the packaging material or container is classified with the goods in accordance with Rule 5 of the Interpretation Rules;

then the packaging material or container is to be disregarded for the purposes of this Subdivision.

Qualifying value content

 (2) However, if:

 (a) a requirement that applies in relation to the goods is that the goods must have a qualifying value content of not less than a particular percentage worked out in a particular way; and

 (b) the packaging material or container is a nonoriginating material;

the regulations must provide for the value of the packaging material or container to be taken into account for the purposes of working out the qualifying value content of the goods.

Note: The value of the packaging material or container is to be worked out in accordance with the regulations: see subsection 153ZNB(3).

153ZNG  Nonqualifying operations

  Goods are not Japanese originating goods under this Subdivision merely because of the following operations or processes:

 (a) operations to preserve goods in good condition for the purpose of transport or storage of the goods (such as drying, freezing and keeping goods in brine);

 (b) changing of packaging or the breaking up or assembly of packages;

 (c) disassembly of goods;

 (d) placing in bottles, cases or boxes or other simple packaging operations;

 (e) collecting of parts or components for unassembled goods (where the unassembled goods would be classified to a heading of the Harmonized System in accordance with Rule 2(a) of the Interpretation Rules);

 (f) makingup of sets of goods;

 (g) the reclassification of goods without any physical change in the goods;

 (h) any combination of things referred to in paragraphs (a) to (g).

Subdivision EConsignment

153ZNH  Consignment

 (1) Goods are not Japanese originating goods under this Division if the goods are transported through a country other than Japan or Australia and either or both of the following apply:

 (a) the goods undergo subsequent production or any other operation in that country (other than repacking, relabelling, splitting up of the goods, unloading, reloading, storing or any operation that is necessary to preserve the goods in good condition or to transport the goods to Australia);

 (b) the goods do not remain under customs control at all times while the goods are in that country.

 (2) This section applies despite any other provision of this Division.

Subdivision FRegulations

153ZNI  Regulations

  The regulations may make provision for and in relation to determining whether goods are Japanese originating goods under this Division.

Division 1LChinese originating goods

Subdivision APreliminary

153ZOA  Simplified outline of this Division

 This Division defines Chinese originating goods. Preferential rates of customs duty under the Customs Tariff Act 1995 apply to Chinese originating goods that are imported into Australia.

 Subdivision B provides that goods are Chinese originating goods if they are wholly obtained or produced in the territory of China.

 Subdivision C provides that goods are Chinese originating goods if they are produced entirely in the territory of China, or entirely in the territory of China and the territory of Australia, from originating materials only.

 Subdivision D sets out when goods are Chinese originating goods because they are produced entirely in the territory of China, or entirely in the territory of China and the territory of Australia, from nonoriginating materials only or from nonoriginating materials and originating materials.

 Subdivision E sets out when goods are Chinese originating goods because they are accessories, spare parts or tools imported with other goods.

 Subdivision F provides that goods are not Chinese originating goods under this Division merely because of certain operations.

 Subdivision G deals with how the consignment of goods affects whether the goods are Chinese originating goods.

 Subdivision H allows regulations to make provision for and in relation to determining whether goods are Chinese originating goods.

153ZOB  Interpretation

Definitions

 (1) In this Division:

Agreement means the ChinaAustralia Free Trade Agreement, done at Canberra on 17 June 2015, as amended from time to time.

Note: The Agreement could in 2015 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

Australian originating goods means goods that are Australian originating goods under a law of China that implements the Agreement.

Certificate of Origin means a certificate that is in force and that complies with the requirements of Article 3.14 of the Agreement.

Chinese originating goods means goods that, under this Division, are Chinese originating goods.

Convention means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983, as in force from time to time.

Note: The Convention is in Australian Treaty Series 1988 No. 30 ([1988] ATS 30) and could in 2015 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

customs value of goods has the meaning given by section 159.

Declaration of Origin means a declaration that is in force and that complies with the requirements of Article 3.15 of the Agreement.

Harmonized Commodity Description and Coding System means the Harmonized Commodity Description and Coding System that is established by or under the Convention.

Harmonized System means:

 (a) the Harmonized Commodity Description and Coding System as in force immediately before 1 January 2017; or

 (b) if the table in Annex II to the Agreement is amended or replaced to refer to Chapters, headings and subheadings of a later version of the Harmonized Commodity Description and Coding System—the later version of the Harmonized Commodity Description and Coding System.

indirect materials means:

 (a) goods or energy used in the production, testing or inspection of goods, but not physically incorporated in the goods; or

 (b) goods or energy used in the maintenance or operation of equipment or buildings associated with the production of goods;

including:

 (c) fuel (within its ordinary meaning); and

 (d) tools, dies and moulds; and

 (e) spare parts and materials; and

 (f) lubricants, greases, compounding materials and other similar goods; and

 (g) gloves, glasses, footwear, clothing, safety equipment and supplies; and

 (h) catalysts and solvents.

Interpretation Rules means the General Rules (as in force from time to time) for the Interpretation of the Harmonized System provided for by the Convention.

nonoriginating materials means goods that are not originating materials.

originating materials means:

 (a) Chinese originating goods that are used in the production of other goods; or

 (b) Australian originating goods that are used in the production of other goods; or

 (c) indirect materials.

plant has the same meaning as it has in the Agreement.

produce means grow, raise, mine, harvest, fish, farm, trap, hunt, capture, gather, collect, breed, extract, manufacture, process or assemble.

territory of a nonparty has the same meaning as it has in the Agreement, and includes the customs territory of the following members of the World Trade Organization established by the World Trade Organization Agreement:

 (a) Hong Kong, China;

 (b) Macao, China;

 (c) Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu.

territory of Australia means territory within the meaning, so far as it relates to Australia, of Article 1.3 of the Agreement.

territory of China means territory within the meaning, so far as it relates to China, of Article 1.3 of the Agreement, and does not include the customs territory of the following members of the World Trade Organization established by the World Trade Organization Agreement:

 (a) Hong Kong, China;

 (b) Macao, China;

 (c) Separate Customs Territory of Taiwan, Penghu, Kinmen and Matsu.

World Trade Organization Agreement means the Marrakesh Agreement establishing the World Trade Organization, done at Marrakesh on 15 April 1994.

Note: The Agreement is in Australian Treaty Series 1995 No. 8 ([1995] ATS 8) and could in 2015 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

Value of goods

 (3) The value of goods for the purposes of this Division is to be worked out in accordance with the regulations. The regulations may prescribe different valuation rules for different kinds of goods.

Tariff classifications

 (4) In prescribing tariff classifications for the purposes of this Division, the regulations may refer to the Harmonized System.

 (5) Subsection 4(3A) does not apply for the purposes of this Division.

Incorporation of other instruments

 (6) Despite subsection 14(2) of the Legislation Act 2003, regulations made for the purposes of this Division may make provision in relation to a matter by applying, adopting or incorporating, with or without modification, any matter contained in an instrument or other writing as in force or existing from time to time.

Subdivision BGoods wholly obtained or produced in the territory of China

153ZOC  Goods wholly obtained or produced in the territory of China

 (1) Goods are Chinese originating goods if:

 (a) they are wholly obtained or produced in the territory of China; and

 (b) either:

 (i) the importer of the goods has, at the time the goods are imported, a Certificate of Origin or a Declaration of Origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Certificate of Origin or a Declaration of Origin for the goods.

 (2) Goods are wholly obtained or produced in the territory of China if, and only if, the goods are:

 (a) live animals born and raised in the territory of China; or

 (b) goods obtained in the territory of China from live animals referred to in paragraph (a); or

 (c) goods obtained directly from hunting, trapping, fishing, aquaculture, gathering or capturing conducted in the territory of China; or

 (d) plants, or plant products, harvested, picked or gathered in the territory of China; or

 (e) minerals, or other naturally occurring substances, extracted or taken in the territory of China; or

 (f) goods, other than fish, shellfish, plant or other marine life, extracted or taken from the waters, seabed or subsoil beneath the seabed outside the territory of China, but only if China has the right to exploit such waters, seabed or subsoil in accordance with international law and the law of China; or

 (g) fish, shellfish, plant or other marine life taken from the high seas by a vessel registered with China and flying the flag of China; or

 (h) goods obtained or produced from goods referred to in paragraph (g) on board factory ships that are registered with China and flying the flag of China; or

 (i) waste and scrap that:

 (i) has been derived from production in the territory of China; or

 (ii) has been derived from used goods that are collected in the territory of China and that are fit only for the recovery of raw materials; or

 (j) goods produced entirely in the territory of China exclusively from goods referred to in paragraphs (a) to (i).

Subdivision CGoods produced in China, or in China and Australia, from originating materials

153ZOD  Goods produced in China, or in China and Australia, from originating materials

  Goods are Chinese originating goods if:

 (a) they are produced entirely in the territory of China, or entirely in the territory of China and the territory of Australia, from originating materials only; and

 (b) either:

 (i) the importer of the goods has, at the time the goods are imported, a Certificate of Origin or a Declaration of Origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Certificate of Origin or a Declaration of Origin for the goods.

Subdivision DGoods produced in China, or in China and Australia, from nonoriginating materials

153ZOE  Goods produced in China, or in China and Australia, from nonoriginating materials

 (1) Goods are Chinese originating goods if:

 (a) they are classified to a Chapter, heading or subheading of the Harmonized System that is covered by the table in Annex II to the Agreement; and

 (b) they are produced entirely in the territory of China, or entirely in the territory of China and the territory of Australia, from nonoriginating materials only or from nonoriginating materials and originating materials; and

 (c) the goods satisfy the requirements applicable to the goods in that Annex; and

 (d) either:

 (i) the importer of the goods has, at the time the goods are imported, a Certificate of Origin or a Declaration of Origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Certificate of Origin or a Declaration of Origin for the goods.

 (2) Without limiting paragraph (1)(c), a requirement may be specified in the table in Annex II to the Agreement by using an abbreviation that is given a meaning for the purposes of that Annex.

Change in tariff classification

 (3) If a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification, the regulations may prescribe when a nonoriginating material used in the production of the goods is taken to satisfy the change in tariff classification.

 (4) If:

 (a) a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification; and

 (b) one or more of the nonoriginating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total value of the nonoriginating materials covered by paragraph (b) does not exceed 10% of the customs value of the goods.

Regional value content

 (5) If a requirement that applies in relation to the goods is that the goods must have a minimum requirement of regional value content worked out in a particular way:

 (a) the regional value content of the goods is to be worked out in accordance with the Agreement; or

 (b) if the regulations prescribe how to work out the regional value content of the goods—the regional value content of the goods is to be worked out in accordance with the regulations.

 (6) If:

 (a) a requirement that applies in relation to the goods is that the goods must have a minimum requirement of regional value content worked out in a particular way; and

 (b) the goods are imported into Australia with accessories, spare parts or tools; and

 (c) the accessories, spare parts or tools are classified and invoiced with the goods and are included in the price of the goods; and

 (d) the accessories, spare parts or tools are not imported solely for the purpose of artificially raising the regional value content of the goods; and

 (e) the quantities and value of the accessories, spare parts or tools are customary for the goods; and

 (f) the accessories, spare parts or tools are nonoriginating materials;

the regulations must provide for the value of the accessories, spare parts or tools covered by paragraph (f) to be taken into account for the purposes of working out the regional value content of the goods.

Note: The value of the accessories, spare parts or tools is to be worked out in accordance with the regulations: see subsection 153ZOB(3).

 (7) For the purposes of subsection (6), disregard section 153ZOG in working out whether the accessories, spare parts or tools are nonoriginating materials.

153ZOF  Packaging materials and containers

 (1) If:

 (a) goods are packaged for retail sale in packaging material or a container; and

 (b) the packaging material or container is classified with the goods in accordance with Rule 5 of the Interpretation Rules;

then the packaging material or container is to be disregarded for the purposes of this Subdivision.

Regional value content

 (2) However, if:

 (a) a requirement that applies in relation to the goods is that the goods must have a minimum requirement of regional value content worked out in a particular way; and

 (b) the packaging material or container is a nonoriginating material;

the regulations must provide for the value of the packaging material or container to be taken into account for the purposes of working out the regional value content of the goods.

Note: The value of the packaging material or container is to be worked out in accordance with the regulations: see subsection 153ZOB(3).

Subdivision EGoods that are accessories, spare parts or tools

153ZOG  Goods that are accessories, spare parts or tools

  Goods are Chinese originating goods if:

 (a) they are accessories, spare parts or tools in relation to other goods; and

 (b) the other goods are imported into Australia with the accessories, spare parts or tools; and

 (c) the other goods are Chinese originating goods; and

 (d) the accessories, spare parts or tools are classified and invoiced with the other goods and are included in the price of the other goods; and

 (e) the accessories, spare parts or tools are not imported solely for the purpose of artificially raising the regional value content of the other goods; and

 (f) the quantities and value of the accessories, spare parts or tools are customary for the other goods.

Subdivision FNonqualifying operations

153ZOH  Nonqualifying operations

 (1) Goods are not Chinese originating goods under this Division merely because of the following operations or processes:

 (a) operations or processes to preserve goods in good condition for the purpose of transport or storage of the goods;

 (b) packaging or repackaging;

 (c) sifting, screening, sorting, classifying, grading or matching (including the making up of sets of goods);

 (d) placing in bottles, cans, flasks, bags, cases or boxes, fixing on cards or boards or other simple packaging operations;

 (e) affixing or printing marks, labels, logos or other like distinguishing signs on goods or on their packaging;

 (f) disassembly of goods.

 (2) This section applies despite any other provision of this Division.

Subdivision GConsignment

153ZOI  Consignment

 (1) Goods are not Chinese originating goods under this Division if the goods are transported through the territory of a nonparty and one or more of the following apply:

 (a) the goods undergo any operation in the territory of the nonparty (other than unloading, reloading, repacking, relabelling for the purpose of satisfying the requirements of Australia, splitting up of the goods for further transport, temporary storage or any operation that is necessary to preserve the goods in good condition);

 (b) if the goods undergo temporary storage in the territory of the nonparty—the goods remain in the territory of the nonparty for a period exceeding 12 months;

 (c) the goods do not remain under customs control at all times while the goods are in the territory of the nonparty.

 (2) Without limiting paragraph (1)(c), the regulations may make provision for the circumstances in which goods are under customs control while the goods are in the territory of a nonparty.

 (3) This section applies despite any other provision of this Division.

Subdivision HRegulations

153ZOJ  Regulations

  The regulations may make provision for and in relation to determining whether goods are Chinese originating goods under this Division.

Division 1MHong Kong originating goods

Subdivision APreliminary

153ZPA  Simplified outline of this Division

 This Division defines Hong Kong originating goods. Preferential rates of customs duty under the Customs Tariff Act 1995 apply to Hong Kong originating goods that are imported into Australia.

 Subdivision B provides that goods are Hong Kong originating goods if they are wholly obtained or produced entirely in Hong Kong, China or in Hong Kong, China and Australia.

 Subdivision C provides that goods are Hong Kong originating goods if they are produced entirely in the Area of Hong Kong, China, or entirely in the Area of Hong Kong, China and the Area of Australia, from originating materials only.

 Subdivision D sets out when goods are Hong Kong originating goods because they are produced entirely in the Area of Hong Kong, China, or entirely in the Area of Hong Kong, China and the Area of Australia, from nonoriginating materials only or from nonoriginating materials and originating materials.

 Subdivision E sets out when goods are Hong Kong originating goods because they are accessories, spare parts, tools or instructional or other information materials imported with other goods.

 Subdivision F deals with how the consignment of goods affects whether the goods are Hong Kong originating goods.

 Subdivision G allows regulations to make provision for and in relation to determining whether goods are Hong Kong originating goods.

153ZPB  Interpretation

Definitions

 (1) In this Division:

Agreement means the Free Trade Agreement between Australia and Hong Kong, China, done at Sydney on 26 March 2019, as amended from time to time.

Note: The Agreement could in 2019 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

aquaculture has the meaning given by Article 3.1 of Chapter 3 of the Agreement.

Area of Australia means Area within the meaning, so far as it relates to Australia, of Article 1.3 of Chapter 1 of the Agreement.

Area of Hong Kong, China means Area within the meaning, so far as it relates to Hong Kong, China, of Article 1.3 of Chapter 1 of the Agreement, as affected by the following letters related to the geographical application of the Agreement for Hong Kong, China:

 (a) a letter to the Minister for Trade, Tourism, and Investment from the Secretary for Commerce and Economic Development, Hong Kong Special Administrative Region, The People’s Republic of China dated 26 March 2019;

 (b) a letter to that Secretary from that Minister dated 26 March 2019.

Note: The letters could in 2019 be viewed on the website of the Department of Foreign Affairs and Trade.

Australian originating goods means goods that are Australian originating goods under a law of Hong Kong, China that implements the Agreement.

Convention means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983, as in force from time to time.

Note: The Convention is in Australian Treaty Series 1988 No. 30 ([1988] ATS 30) and could in 2019 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

customs value of goods has the meaning given by section 159.

Declaration of Origin means a declaration that is in force and that complies with the requirements of Article 3.16 of Chapter 3 of the Agreement.

enterprise has the meaning given by Article 1.3 of Chapter 1 of the Agreement.

Harmonized Commodity Description and Coding System means the Harmonized Commodity Description and Coding System that is established by or under the Convention.

Harmonized System means:

 (a) the Harmonized Commodity Description and Coding System as in force on 1 January 2017; or

 (b) if the table in Annex 3B of the Agreement is amended or replaced to refer to Chapters, headings and subheadings of a later version of the Harmonized Commodity Description and Coding System—the later version of the Harmonized Commodity Description and Coding System.

Hong Kong originating goods means goods that, under this Division, are Hong Kong originating goods.

indirect materials means:

 (a) goods or energy used in the production, testing or inspection of goods, but not physically incorporated in the goods; or

 (b) goods or energy used in the maintenance or operation of equipment or buildings associated with the production of goods;

including:

 (c) fuel (within its ordinary meaning); and

 (d) catalysts and solvents; and

 (e) gloves, glasses, footwear, clothing, safety equipment and supplies; and

 (f) tools, dies and moulds; and

 (g) spare parts and materials; and

 (h) lubricants, greases, compounding materials and other similar goods.

Interpretation Rules means the General Rules (as in force from time to time) for the Interpretation of the Harmonized System provided for by the Convention.

nonoriginating materials means goods that are not originating materials.

nonParty has the same meaning as it has in Chapter 3 of the Agreement.

originating materials means:

 (a) Hong Kong originating goods that are used in the production of other goods; or

 (b) Australian originating goods that are used in the production of other goods; or

 (c) indirect materials.

person of Hong Kong, China means:

 (a) a natural person of a Party within the meaning, so far as it relates to Hong Kong, China, of Article 1.3 of Chapter 1 of the Agreement; or

 (b) an enterprise of Hong Kong, China.

production has the meaning given by Article 3.1 of Chapter 3 of the Agreement.

seafishing has the same meaning as it has in Chapter 3 of the Agreement.

Value of goods

 (2) The value of goods for the purposes of this Division is to be worked out in accordance with the regulations. The regulations may prescribe different valuation rules for different kinds of goods.

Tariff classifications

 (3) In prescribing tariff classifications for the purposes of this Division, the regulations may refer to the Harmonized System.

 (4) Subsection 4(3A) does not apply for the purposes of this Division.

Incorporation of other instruments

 (5) Despite subsection 14(2) of the Legislation Act 2003, regulations made for the purposes of this Division may make provision in relation to a matter by applying, adopting or incorporating, with or without modification, any matter contained in an instrument or other writing as in force or existing from time to time.

Subdivision BGoods wholly obtained or produced entirely in Hong Kong, China or in Hong Kong, China and Australia

153ZPC  Goods wholly obtained or produced entirely in Hong Kong, China or in Hong Kong, China and Australia

 (1) Goods are Hong Kong originating goods if:

 (a) they are wholly obtained or produced entirely in Hong Kong, China or in Hong Kong, China and Australia; and

 (b) either:

 (i) the importer of the goods has, at the time the goods are imported, a Declaration of Origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Declaration of Origin for the goods.

 (2) Goods are wholly obtained or produced entirely in Hong Kong, China or in Hong Kong, China and Australia if, and only if, the goods are:

 (a) plants, or goods obtained from plants, that are grown, cultivated, harvested, picked or gathered in the Area of Hong Kong, China or in the Area of Hong Kong, China and the Area of Australia; or

 (b) live animals born and raised in the Area of Hong Kong, China or in the Area of Hong Kong, China and the Area of Australia; or

 (c) goods obtained from live animals in the Area of Hong Kong, China; or

 (d) animals obtained by hunting, trapping, fishing, gathering or capturing in the Area of Hong Kong, China; or

 (e) goods obtained from aquaculture conducted in the Area of Hong Kong, China; or

 (f) minerals, or other naturally occurring substances, extracted or taken from the Area of Hong Kong, China; or

 (g) goods of seafishing, or other marine goods, taken from the high seas, by any vessel that is entitled to fly the flag of Hong Kong, China; or

 (h) goods produced, from goods referred to in paragraph (g), on board a factory ship that is registered, listed or recorded with Hong Kong, China and is entitled to fly the flag of Hong Kong, China; or

 (i) goods, other than fish, shellfish or other marine life, taken by Hong Kong, China, or a person of Hong Kong, China, from the seabed, or subsoil beneath the seabed, outside the Area of Hong Kong, China and the Area of Australia, and beyond territories over which nonParties exercise jurisdiction, but only if Hong Kong, China, or the person of Hong Kong, China, has the right to exploit that seabed or subsoil in accordance with international law; or

 (j) waste or scrap that:

 (i) has been derived from production or consumption in the Area of Hong Kong, China and that is fit only for the recovery of raw materials; or

 (ii) has been derived from used goods that are collected in the Area of Hong Kong, China and that are fit only for the recovery of raw materials; or

 (k) goods produced in the Area of Hong Kong, China, or in the Area of Hong Kong, China and the Area of Australia, exclusively from goods referred to in paragraphs (a) to (j) or from their derivatives.

Subdivision CGoods produced in Hong Kong, China, or in Hong Kong, China and Australia, from originating materials

153ZPD  Goods produced in Hong Kong, China, or in Hong Kong, China and Australia, from originating materials

  Goods are Hong Kong originating goods if:

 (a) they are produced entirely in the Area of Hong Kong, China, or entirely in the Area of Hong Kong, China and the Area of Australia, from originating materials only; and

 (b) either:

 (i) the importer of the goods has, at the time the goods are imported, a Declaration of Origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Declaration of Origin for the goods.

Subdivision DGoods produced in Hong Kong, China, or in Hong Kong, China and Australia, from nonoriginating materials

153ZPE  Goods produced in Hong Kong, China, or in Hong Kong, China and Australia, from nonoriginating materials

 (1) Goods are Hong Kong originating goods if:

 (a) they are classified to a Chapter, heading or subheading of the Harmonized System that is covered by the table in Annex 3B of the Agreement; and

 (b) they are produced entirely in the Area of Hong Kong, China, or entirely in the Area of Hong Kong, China and the Area of Australia, from nonoriginating materials only or from nonoriginating materials and originating materials; and

 (c) the goods satisfy the requirements applicable to the goods in that Annex; and

 (d) either:

 (i) the importer of the goods has, at the time the goods are imported, a Declaration of Origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Declaration of Origin for the goods.

 (2) Without limiting paragraph (1)(c), a requirement may be specified in the table in Annex 3B of the Agreement by using an abbreviation that is given a meaning for the purposes of that Annex.

Change in tariff classification

 (3) If a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification, the regulations may prescribe when a nonoriginating material used in the production of the goods is taken to satisfy the change in tariff classification.

 (4) If:

 (a) a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification; and

 (b) one or more of the nonoriginating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total value of the nonoriginating materials covered by paragraph (b) does not exceed 10% of the customs value of the goods.

 (5) If:

 (a) a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification; and

 (b) the goods are classified to any of Chapters 50 to 63 of the Harmonized System; and

 (c) one or more of the nonoriginating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total weight of the nonoriginating materials covered by paragraph (c) does not exceed 10% of the total weight of the goods.

Regional value content

 (6) If a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way:

 (a) the regional value content of the goods is to be worked out in accordance with the Agreement; or

 (b) if the regulations prescribe how to work out the regional value content of the goods—the regional value content of the goods is to be worked out in accordance with the regulations.

 (7) If:

 (a) a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way; and

 (b) the goods are imported into Australia with accessories, spare parts, tools or instructional or other information materials; and

 (c) the accessories, spare parts, tools or instructional or other information materials are classified with, delivered with and not invoiced separately from the goods; and

 (d) the types, quantities and value of the accessories, spare parts, tools or instructional or other information materials are customary for the goods; and

 (e) the accessories, spare parts, tools or instructional or other information materials are nonoriginating materials;

the regulations must provide for the value of the accessories, spare parts, tools or instructional or other information materials covered by paragraph (e) to be taken into account for the purposes of working out the regional value content of the goods.

Note: The value of the accessories, spare parts, tools or instructional or other information materials is to be worked out in accordance with the regulations: see subsection 153ZPB(2).

 (8) For the purposes of subsection (7), disregard section 153ZPG in working out whether the accessories, spare parts, tools or instructional or other information materials are nonoriginating materials.

153ZPF  Packaging materials and containers

 (1) If:

 (a) goods are packaged for retail sale in packaging material or a container; and

 (b) the packaging material or container is classified with the goods in accordance with Rule 5 of the Interpretation Rules;

then the packaging material or container is to be disregarded for the purposes of this Subdivision.

Regional value content

 (2) However, if:

 (a) a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way; and

 (b) the packaging material or container is a nonoriginating material;

the regulations must provide for the value of the packaging material or container to be taken into account for the purposes of working out the regional value content of the goods.

Note: The value of the packaging material or container is to be worked out in accordance with the regulations: see subsection 153ZPB(2).

Subdivision EGoods that are accessories, spare parts, tools or instructional or other information materials

153ZPG  Goods that are accessories, spare parts, tools or instructional or other information materials

  Goods are Hong Kong originating goods if:

 (a) they are accessories, spare parts, tools or instructional or other information materials in relation to other goods; and

 (b) the other goods are imported into Australia with the accessories, spare parts, tools or instructional or other information materials; and

 (c) the other goods are Hong Kong originating goods; and

 (d) the accessories, spare parts, tools or instructional or other information materials are classified with, delivered with and not invoiced separately from the other goods; and

 (e) the types, quantities and value of the accessories, spare parts, tools or instructional or other information materials are customary for the other goods.

Subdivision FConsignment

153ZPH  Consignment

 (1) Goods are not Hong Kong originating goods under this Division if:

 (a) the goods are transported through the territory of one or more nonParties; and

 (b) the goods undergo any operation in the territory of a nonParty (other than unloading, reloading, separation from a bulk shipment, repacking, storing, labelling or marking for the purpose of satisfying the requirements of Australia or any other operation that is necessary to preserve the goods in good condition or to transport the goods to the Area of Australia).

 (2) This section applies despite any other provision of this Division.

Subdivision GRegulations

153ZPI  Regulations

  The regulations may make provision for and in relation to determining whether goods are Hong Kong originating goods under this Division.

Division 1NRegional Comprehensive Economic Partnership (RCEP) originating goods

Subdivision APreliminary

153ZQA  Simplified outline of this Division

 This Division defines RCEP originating goods (short for Regional Comprehensive Economic Partnership originating goods). Preferential rates of customs duty under the Customs Tariff Act 1995 apply to such goods that are imported into Australia.

 Subdivision B provides that goods are RCEP originating goods if they are wholly obtained or produced in a Party.

 Subdivision C provides that goods are RCEP originating goods if they are produced entirely in a Party from originating materials only.

 Subdivision D sets out when goods are RCEP originating goods because they are produced entirely in a Party from nonoriginating materials only or from nonoriginating materials and originating materials.

 Subdivision E deals with how the consignment of goods affects whether the goods are RCEP originating goods.

 Subdivision F allows regulations to make provision for and in relation to determining whether goods are RCEP originating goods.

153ZQB  Interpretation

Definitions

 (1) In this Division:

Agreement means the Regional Comprehensive Economic Partnership Agreement, done on 15 November 2020, as amended and in force for Australia from time to time.

Note: The Agreement could in 2021 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

aquaculture has the meaning given by Article 3.1 of Chapter 3 of the Agreement.

Convention means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983, as in force from time to time.

Note: The Convention is in Australian Treaty Series 1988 No. 30 ([1988] ATS 30) and could in 2021 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

customs authority has the meaning given by Article 4.1 of Chapter 4 of the Agreement.

customs value of goods has the meaning given by section 159.

factory ship of a Party has the same meaning as it has in Chapter 3 of the Agreement.

Harmonized Commodity Description and Coding System means the Harmonized Commodity Description and Coding System that is established by or under the Convention.

Harmonized System means:

 (a) the Harmonized Commodity Description and Coding System as in force immediately before 1 January 2017; or

 (b) if the table in Annex 3A to Chapter 3 of the Agreement is amended or replaced to refer to Chapters, headings and subheadings of a later version of the Harmonized Commodity Description and Coding System—the later version of the Harmonized Commodity Description and Coding System.

indirect materials means:

 (a) goods or energy used in the production, testing or inspection of goods, but not physically incorporated in the goods; or

 (b) goods or energy used in the maintenance of buildings or the operation of equipment associated with the production of goods;

including:

 (c) fuel (within its ordinary meaning); and

 (d) tools, dies and moulds; and

 (e) spare parts and materials; and

 (f) lubricants, greases, compounding materials and other similar goods; and

 (g) gloves, glasses, footwear, clothing, safety equipment and supplies; and

 (h) catalysts and solvents.

Interpretation Rules means the General Rules (as in force from time to time) for the Interpretation of the Harmonized System provided for by the Convention.

nonoriginating materials means goods that are not originating materials.

nonParty has the same meaning as it has in Chapter 3 of the Agreement.

originating materials means:

 (a) goods that are originating goods, in accordance with Chapter 3 of the Agreement, and that are used in the production of other goods; or

 (b) indirect materials.

Party has the meaning given by Article 1.2 of Chapter 1 of the Agreement.

Note: See also subsection (6).

person of a Party has the same meaning as it has in Chapter 3 of the Agreement.

production has the meaning given by Article 3.1 of Chapter 3 of the Agreement.

Proof of Origin means a document that is in force and that complies with the requirements of Article 3.16 of Chapter 3 of the Agreement.

RCEP originating goods means goods that, under this Division, are RCEP originating goods.

territorial sea has the same meaning as in the Seas and Submerged Lands Act 1973.

vessels of a Party has the same meaning as it has in Chapter 3 of the Agreement.

Value of goods

 (2) The value of goods for the purposes of this Division is to be worked out in accordance with the regulations. The regulations may prescribe different valuation rules for different kinds of goods.

Tariff classifications

 (3) In specifying tariff classifications for the purposes of this Division, the regulations may refer to the Harmonized System.

 (4) Subsection 4(3A) does not apply for the purposes of this Division.

Incorporation of other instruments

 (5) Despite subsection 14(2) of the Legislation Act 2003, regulations made for the purposes of this Division may make provision in relation to a matter by applying, adopting or incorporating, with or without modification, any matter contained in an instrument or other writing as in force or existing from time to time.

Notification of entry into force of Agreement for a Party

 (6) The Minister must announce, by notifiable instrument, the day on which the Agreement enters into force for a Party (other than Australia).

Subdivision BGoods wholly obtained or produced in a Party

153ZQC  Goods wholly obtained or produced in a Party

 (1) Goods are RCEP originating goods if:

 (a) they are wholly obtained or produced in a Party; and

 (b) either:

 (i) the importer of the goods has, at the time the goods are imported, a Proof of Origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Proof of Origin for the goods.

 (2) Goods are wholly obtained or produced in a Party if, and only if, the goods are:

 (a) plants, or goods obtained from plants, that are grown and harvested, picked or gathered in that Party (including fruit, flowers, vegetables, trees, seaweed, fungi and live plants); or

 (b) live animals born and raised in that Party; or

 (c) goods obtained from live animals raised in that Party; or

 (d) goods obtained from hunting, trapping, fishing, farming, aquaculture, gathering or capturing conducted in that Party; or

 (e) minerals, or other naturally occurring substances, extracted or taken from the soil, waters, seabed or subsoil beneath the seabed in that Party; or

 (f) goods of seafishing or other marine life taken by vessels of that Party, or other goods taken by that Party or a person of that Party, from the waters, seabed or subsoil beneath the seabed outside the territorial sea of the Parties and nonParties provided that:

 (i) for goods of seafishing or other marine life taken by vessels of that Party (the relevant Party) from the exclusive economic zone of any Party or nonParty—the relevant Party has the rights to exploit that exclusive economic zone in accordance with international law; or

 (ii) for other goods taken by that Party or a person of that Party—that Party or person has the rights to exploit the waters, seabed or subsoil beneath the seabed in accordance with international law; or

 (g) goods of seafishing or other marine life taken by vessels of that Party from the high seas in accordance with international law; or

 (h) goods processed or made on board a factory ship of that Party, exclusively from goods covered by paragraph (f) or (g); or

 (i) either of the following:

 (i) waste and scrap that has been derived from production or consumption in that Party and that is fit only for disposal, for the recovery of raw materials or for recycling purposes;

 (ii) used goods that are collected in that Party and that are fit only for disposal, for the recovery of raw materials or for recycling purposes; or

 (j) goods obtained or produced in that Party solely from goods referred to in paragraphs (a) to (i) or from their derivatives.

Subdivision CGoods produced from originating materials

153ZQD  Goods produced from originating materials

  Goods are RCEP originating goods if:

 (a) they are produced entirely in a Party from originating materials only; and

 (b) either:

 (i) the importer of the goods has, at the time the goods are imported, a Proof of Origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Proof of Origin for the goods.

Subdivision DGoods produced from nonoriginating materials

153ZQE  Goods produced from nonoriginating materials

 (1) Goods are RCEP originating goods if:

 (a) they are classified to a Chapter, heading or subheading of the Harmonized System that is covered by the table in Annex 3A to Chapter 3 of the Agreement; and

 (b) they are produced entirely in a Party from nonoriginating materials only or from nonoriginating materials and originating materials; and

 (c) the goods satisfy the requirements applicable to the goods in that Annex; and

 (d) either:

 (i) the importer of the goods has, at the time the goods are imported, a Proof of Origin, or a copy of one, for the goods; or

 (ii) Australia has waived the requirement for a Proof of Origin for the goods.

 (2) Without limiting paragraph (1)(c), a requirement may be specified in the table in Annex 3A to Chapter 3 of the Agreement by using an abbreviation that is given a meaning for the purposes of that Annex.

Change in tariff classification

 (3) If a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification, the regulations may prescribe when a nonoriginating material used in the production of the goods is taken to satisfy the change in tariff classification.

 (4) If:

 (a) a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification; and

 (b) the goods are classified to any of Chapters 1 to 97 of the Harmonized System; and

 (c) one or more of the nonoriginating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total value of the nonoriginating materials covered by paragraph (c) does not exceed 10% of the customs value of the goods.

 (5) If:

 (a) a requirement that applies in relation to the goods is that all nonoriginating materials used in the production of the goods must have undergone a particular change in tariff classification; and

 (b) the goods are classified to any of Chapters 50 to 63 of the Harmonized System; and

 (c) one or more of the nonoriginating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if the total weight of the nonoriginating materials covered by paragraph (c) does not exceed 10% of the total weight of the goods.

Regional value content

 (6) If a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way:

 (a) the regional value content of the goods is to be worked out in accordance with the Agreement; or

 (b) if the regulations prescribe how to work out the regional value content of the goods—the regional value content of the goods is to be worked out in accordance with the regulations.

153ZQF  Packaging materials and containers

 (1) If:

 (a) goods are packaged for retail sale in packaging material or a container; and

 (b) the packaging material or container is classified with the goods in accordance with Rule 5 of the Interpretation Rules;

then the packaging material or container is to be disregarded for the purposes of this Subdivision.

Regional value content

 (2) However, if a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way, the regulations must provide for the following:

 (a) the value of the packaging material or container to be taken into account for the purposes of working out the regional value content of the goods;

 (b) the packaging material or container to be taken into account as an originating material or nonoriginating material, as the case may be.

Note: The value of the packaging material or container is to be worked out in accordance with the regulations: see subsection 153ZQB(2).

153ZQG  Accessories, spare parts, tools or instructional or other information materials

 (1) If:

 (a) goods are imported into Australia with accessories, spare parts, tools or instructional or other information materials; and

 (b) the accessories, spare parts, tools or instructional or other information materials are presented with, and not invoiced separately from, the goods; and

 (c) the quantities and value of the accessories, spare parts, tools or instructional or other information materials are customary for the goods;

then the accessories, spare parts, tools or instructional or other information materials are to be disregarded for the purposes of this Subdivision.

Regional value content

 (2) However, if a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way, the regulations must provide for the following:

 (a) the value of the accessories, spare parts, tools or instructional or other information materials to be taken into account for the purposes of working out the regional value content of the goods;

 (b) the accessories, spare parts, tools or instructional or other information materials to be taken into account as originating materials or nonoriginating materials, as the case may be.

Note: The value of the accessories, spare parts, tools or instructional or other information materials is to be worked out in accordance with the regulations: see subsection 153ZQB(2).

153ZQH  Nonqualifying operations or processes

 (1) Goods are not RCEP originating goods under this Subdivision merely because of the following operations or processes:

 (a) preserving operations to ensure that the goods remain in good condition for the purpose of transport or storage of the goods;

 (b) packaging or presenting the goods for transportation or sale;

 (c) simple processes, consisting of sifting, screening, sorting, classifying, sharpening, cutting, slitting, grinding, bending, coiling or uncoiling;

 (d) affixing or printing of marks, labels, logos or other like distinguishing signs on the goods or on their packaging;

 (e) mere dilution with water or another substance that does not materially alter the characteristics of the goods;

 (f) disassembly of products into parts;

 (g) slaughtering (within the meaning of Article 3.6 of Chapter 3 of the Agreement) of animals;

 (h) simple painting or polishing operations;

 (i) simple peeling, stoning or shelling;

 (j) simple mixing of goods, whether or not of different kinds;

 (k) any combination of things referred to in paragraphs (a) to (j).

 (2) For the purposes of this section, simple has the same meaning as it has in Article 3.6 of Chapter 3 of the Agreement.

Subdivision EConsignment

153ZQI  Consignment

 (1) Goods are not RCEP originating goods under this Division if the goods are transported through one or more Parties (other than the Party from which the goods are exported or Australia) or nonParties and either or both of the following apply:

 (a) the goods undergo further processing in those Parties or nonParties (other than logistics activities such as unloading, reloading, storing or any other operation that is necessary to preserve the goods in good condition or to transport the goods to Australia);

 (b) while the goods are in those Parties or nonParties, the goods do not remain under the control of the customs authorities of those Parties or nonParties at all times.

 (2) This section applies despite any other provision of this Division.

Subdivision FRegulations

153ZQJ  Regulations

  The regulations may make provision for and in relation to determining whether goods are RCEP originating goods under this Division.

Division 1PUK originating goods

Subdivision APreliminary

153ZRA  Simplified outline of this Division

 This Division defines UK originating goods. Preferential rates of customs duty under the Customs Tariff Act 1995 apply to UK originating goods that are imported into Australia.

 Subdivision B provides that goods are UK originating goods if they are wholly obtained or produced in the United Kingdom or in the United Kingdom and Australia.

 Subdivision C provides that goods are UK originating goods if they are produced entirely in the territory of the United Kingdom, or entirely in the territory of the United Kingdom and the territory of Australia, from originating materials only.

 Subdivision D sets out when goods are UK originating goods because they are produced entirely in the territory of the United Kingdom, or entirely in the territory of the United Kingdom and the territory of Australia, from nonoriginating materials only or from nonoriginating materials and originating materials.

 Subdivision E sets out when goods are UK originating goods because they are accessories, spare parts, tools or instructional or other information materials imported with other goods.

 Subdivision F deals with how the consignment of goods affects whether the goods are UK originating goods.

 Subdivision G allows regulations to make provision for and in relation to determining whether goods are UK originating goods.

153ZRB  Interpretation

Definitions

 (1) In this Division:

Agreement means the Free Trade Agreement between Australia and the United Kingdom of Great Britain and Northern Ireland, done on 16 and 17 December 2021, as amended from time to time.

Note: The Agreement could in 2022 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

aquaculture has the meaning given by Article 4.1 of Chapter 4 of the Agreement.

Australian originating goods means goods that are Australian originating goods under a law of the United Kingdom that implements the Agreement.

Convention means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983, as in force from time to time.

Note: The Convention is in Australian Treaty Series 1988 No. 30 ([1988] ATS 30) and could in 2022 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

customs value of goods has the meaning given by section 159.

declaration of origin means a declaration that is in force and that complies with the requirements of Article 4.18 of Chapter 4 of the Agreement.

enterprise has the meaning given by Article 1.4 of Chapter 1 of the Agreement.

Harmonized Commodity Description and Coding System means the Harmonized Commodity Description and Coding System that is established by or under the Convention.

Harmonized System means:

 (a) the Harmonized Commodity Description and Coding System as in force on 1 January 2017; or

 (b) if the table in Annex 4B to Chapter 4 of the Agreement is amended or replaced to refer to Chapters, headings and subheadings of a later version of the Harmonized Commodity Description and Coding System—the later version of the Harmonized Commodity Description and Coding System.

indirect materials means:

 (a) goods or energy used in the production, testing or inspection of goods, but not physically incorporated in the goods; or

 (b) goods or energy used in the maintenance or operation of equipment or buildings associated with the production of goods;

including:

 (c) fuel (within its ordinary meaning), catalysts and solvents; and

 (d) gloves, glasses, footwear, clothing, safety equipment and supplies; and

 (e) tools, dies and moulds; and

 (f) spare parts and materials; and

 (g) lubricants, greases, compounding materials and other similar goods.

Interpretation Rules means the General Rules (as in force from time to time) for the Interpretation of the Harmonized System provided for by the Convention.

nonoriginating materials means goods that are not originating materials.

nonparty has the same meaning as it has in Chapter 4 of the Agreement.

originating materials means:

 (a) UK originating goods that are used in the production of other goods; or

 (b) Australian originating goods that are used in the production of other goods; or

 (c) recovered materials derived in the territory of Australia, or in the territory of the United Kingdom, and used in the production of, and incorporated into, remanufactured goods; or

 (d) indirect materials.

person of the United Kingdom means:

 (a) a national within the meaning, so far as it relates to the United Kingdom, of Article 1.4 of Chapter 1 of the Agreement; or

 (b) an enterprise of the United Kingdom.

production has the meaning given by Article 4.1 of Chapter 4 of the Agreement.

production value of goods has the meaning given by Article 4.1 of Chapter 4 of the Agreement.

recovered materials means materials comprising one or more individual parts that:

 (a) have resulted from the disassembly of used goods; and

 (b) have been cleaned, tested or processed as necessary for improvement to sound working condition.

remanufactured goods means goods that:

 (a) are classified to any of Chapters 84 to 90 (other than heading 87.02, 87.03, 87.04 or 87.05, 87.11 or 87.16 or subheading 8701.20), or to heading 94.02, of the Harmonized System; and

 (b) are entirely or partially comprised of recovered materials; and

 (c) have a similar life expectancy, working condition and performance to new goods:

 (i) that are so classified; and

 (ii) that are not composed of any recovered materials; and

 (d) have been given a warranty that in substance is the same as that applicable to such new goods.

territorial sea has the same meaning as in the Seas and Submerged Lands Act 1973.

territory of Australia means territory within the meaning, so far as it relates to Australia, of Article 1.4 of Chapter 1 of the Agreement.

territory of the United Kingdom means territory within the meaning, so far as it relates to the United Kingdom, of Article 1.4 of Chapter 1 of the Agreement.

UK originating goods means goods that, under this Division, are UK originating goods.

Value of goods

 (2) The value of goods for the purposes of this Division is to be worked out in accordance with the regulations. The regulations may prescribe different valuation rules for different kinds of goods.

Tariff classifications

 (3) In prescribing tariff classifications for the purposes of this Division, the regulations may refer to the Harmonized System.

 (4) Subsection 4(3A) does not apply for the purposes of this Division.

Incorporation of other instruments

 (5) Despite subsection 14(2) of the Legislation Act 2003, regulations made for the purposes of this Division may make provision in relation to a matter by applying, adopting or incorporating, with or without modification, any matter contained in an instrument or other writing as in force or existing from time to time.

Subdivision BGoods wholly obtained or produced in the United Kingdom or in the United Kingdom and Australia

153ZRC  Goods wholly obtained or produced in the United Kingdom or in the United Kingdom and Australia

 (1) Goods are UK originating goods if:

 (a) they are wholly obtained or produced in the United Kingdom or in the United Kingdom and Australia; and

 (b) one or more of the following applies:

 (i) the importer of the goods has, at the time the goods are imported, a declaration of origin, or a copy of one, for the goods;

 (ii) the importer of the goods has, at the time the goods are imported, other documentation to support that the goods are originating;

 (iii) Australia has waived the requirement for a declaration of origin for the goods.

 (2) Goods are wholly obtained or produced in the United Kingdom or in the United Kingdom and Australia if, and only if, the goods are:

 (a) plants, plant goods or fungus grown, cultivated, harvested, picked or gathered in the territory of the United Kingdom or in the territory of the United Kingdom and the territory of Australia; or

 (b) live animals born and raised in the territory of the United Kingdom or in the territory of the United Kingdom and the territory of Australia; or

 (c) goods obtained from live animals in the territory of the United Kingdom; or

 (d) animals obtained by hunting, trapping, fishing, gathering, or capturing in the territory of the United Kingdom, but not beyond the outer limits of the territorial sea of the United Kingdom; or

 (e) goods obtained from aquaculture conducted in the territory of the United Kingdom, but not beyond the outer limits of the territorial sea of the United Kingdom; or

 (f) minerals, or other naturally occurring substances, extracted or taken from the territory of the United Kingdom; or

 (g) fish, shellfish or other marine life taken from the sea, seabed or subsoil beneath the seabed:

 (i) beyond the outer