Contents
Part VIA—Electronic communications 1
126D..................... Comptroller‑General of Customs to maintain information systems 1
126DA.................. Communications standards and operation........................... 1
126DB................... Authentication of certain electronic communications.......... 2
126DC................... Records of certain electronic communications.................... 2
126DD.................. Authentication, records and Electronic Transactions Act 1999 3
126E...................... Communication to Department when information system is temporarily inoperative 3
126F...................... Payment when information system is temporarily inoperative 4
126G..................... Meaning of temporarily inoperative................................... 4
126H..................... Comptroller‑General of Customs may arrange for use of computer programs to make decisions etc. 5
Part VII—Ships’ stores and aircraft’s stores 6
127........................ Use of ships’ and aircraft’s stores...................................... 6
128........................ Unshipment of ships’ and aircraft’s stores......................... 7
129........................ Ships’ and aircraft’s stores not to be taken on board without approval 7
130........................ Ship’s and aircraft’s stores exempt from duty.................... 9
130A..................... Entry not required for ship’s or aircraft’s stores................. 9
130B...................... Payment of duty on ship’s or aircraft’s stores.................... 9
130C...................... Interpretation..................................................................... 10
Part VIII—The duties 12
Division 1—The payment and computation of duties generally 12
131A..................... Fish caught by Australian ships........................................ 12
131AA.................. No duty on goods for Timor Sea petroleum activities purpose 12
131B...................... Liability of Commonwealth authorities to pay duties of Customs 12
132........................ Rate of import duty........................................................... 13
132AA.................. When import duty must be paid........................................ 14
132A..................... Prepayment of duty........................................................... 15
132B...................... Declared period quotas—effect on rates of import duty.... 15
132C...................... Revocation and variation of quota orders.......................... 18
132D..................... Service of quota orders etc................................................ 19
133........................ Export duties..................................................................... 19
134........................ Weights and measures...................................................... 20
135........................ Proportion......................................................................... 20
136........................ Manner of fixing duty....................................................... 20
137........................ Manner of determining volumes of, and fixing duty on, beer 20
142........................ Measurement for duty....................................................... 22
145........................ Value of goods sold.......................................................... 22
148........................ Derelict goods dutiable..................................................... 23
149........................ Duty on goods in report of cargo that are not produced or landed 23
150........................ Samples............................................................................ 23
152........................ Alterations to agreements where duty altered.................... 23
Division 1AA—Calculation of duty on certain alcoholic beverages 25
153AA.................. Meaning of alcoholic beverage......................................... 25
153AB................... Customs duty to be paid according to labelled alcoholic strength of prescribed alcoholic beverages 25
153AC................... Rules for working out strength of prescribed alcoholic beverages 26
153AD.................. Obscuration...................................................................... 27
Division 1A—Rules of origin of preference claim goods 28
153A..................... Purpose of Division.......................................................... 28
153B...................... Definitions........................................................................ 28
153C...................... Total expenditure of factory on materials.......................... 30
153D..................... Allowable expenditure of factory on materials.................. 31
153E...................... Calculation of the cost of materials received at a factory... 34
153F...................... Allowable expenditure of factory on labour...................... 36
153G..................... Allowable expenditure of factory on overheads................ 37
153H..................... Unmanufactured goods..................................................... 37
153L...................... Manufactured goods originating in Papua New Guinea or a Forum Island Country 37
153LA................... Modification of section 153L in special circumstances..... 38
153M..................... Manufactured goods originating in a particular Developing Country 40
153N..................... Manufactured goods originating in a Developing Country but not in any particular Developing Country.......................................................................................... 40
153NA.................. Manufactured goods originating in a Least Developed Country 40
153P...................... Manufactured goods originating in Canada...................... 41
153Q..................... Manufactured goods originating in a country that is not a preference country 42
153R...................... Are goods commercially manufactured in Australia?........ 43
153S...................... Rule against double counting............................................ 44
Division 1BA—Singaporean originating goods 45
Subdivision A—Preliminary 45
153XC................... Simplified outline of this Division.................................... 45
153XD.................. Interpretation..................................................................... 46
Subdivision B—Goods wholly obtained or produced entirely in Singapore or in Singapore and Australia 49
153XE................... Goods wholly obtained or produced entirely in Singapore or in Singapore and Australia 49
Subdivision C—Goods produced in Singapore, or in Singapore and Australia, from originating materials 51
153XF................... Goods produced in Singapore, or in Singapore and Australia, from originating materials 51
Subdivision D—Goods produced in Singapore, or in Singapore and Australia, from non‑originating materials 51
153XG.................. Goods produced in Singapore, or in Singapore and Australia, from non‑originating materials 51
153XH.................. Packaging materials and containers................................... 55
Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials 55
153XI.................... Goods that are accessories, spare parts, tools or instructional or other information materials 55
Subdivision F—Consignment 56
153XJ.................... Consignment..................................................................... 56
Subdivision G—Regulations 56
153XK................... Regulations....................................................................... 56
Division 1C—US originating goods 57
Subdivision A—Preliminary 57
153Y..................... Simplified outline.............................................................. 57
153YA.................. Interpretation..................................................................... 58
Subdivision B—Goods wholly obtained or produced entirely in the US 62
153YB................... Goods wholly obtained or produced entirely in the US.... 62
Subdivision C—Goods produced entirely in the US or in the US and Australia exclusively from originating materials 63
153YC................... Goods produced entirely in the US or in the US and Australia exclusively from originating materials 63
Subdivision D—Goods produced in the US, or in the US and Australia, from non‑originating materials 63
153YD.................. Goods produced in the US, or in the US and Australia, from non‑originating materials 63
Subdivision F—Goods that are standard accessories, spare parts or tools 66
153YJ.................... Goods that are standard accessories, spare parts or tools.. 66
Subdivision G—Packaging materials and containers 67
153YK................... Packaging materials and containers................................... 67
Subdivision H—Consignment 67
153YL................... Consignment..................................................................... 67
Subdivision I—Regulations 68
153YM.................. Regulations....................................................................... 68
Division 1D—Thai originating goods 69
Subdivision A—Preliminary 69
153Z...................... Simplified outline.............................................................. 69
153ZA................... Interpretation..................................................................... 70
Subdivision B—Wholly obtained goods of Thailand 72
153ZB................... Wholly obtained goods of Thailand.................................. 72
Subdivision C—Goods produced entirely in Thailand or in Thailand and Australia 73
153ZC................... Goods produced entirely in Thailand or in Thailand and Australia 73
Subdivision D—Goods that are standard accessories, spare parts or tools 75
153ZF.................... Goods that are standard accessories, spare parts or tools.. 75
Subdivision E—Packaging materials and containers 76
153ZG................... Packaging materials and containers................................... 76
Subdivision F—Consignment 77
153ZH................... Consignment..................................................................... 77
Subdivision G—Regulations 77
153ZI..................... Regulations....................................................................... 77
Division 1E—New Zealand originating goods 78
Subdivision A—Preliminary 78
153ZIA.................. Simplified outline.............................................................. 78
153ZIB.................. Interpretation..................................................................... 79
Subdivision B—Goods wholly obtained or produced in New Zealand or New Zealand and Australia 82
153ZIC.................. Goods wholly obtained or produced in New Zealand or New Zealand and Australia 82
Subdivision C—Goods produced in New Zealand or New Zealand and Australia from originating materials 83
153ZID.................. Goods produced in New Zealand or New Zealand and Australia from originating materials 83
Subdivision D—Goods produced in New Zealand or New Zealand and Australia from non‑originating materials 83
153ZIE.................. Goods produced in New Zealand or New Zealand and Australia from non‑originating materials 83
153ZIF.................. Packaging materials and containers................................... 85
Subdivision E—Goods that are standard accessories, spare parts or tools 86
153ZIG.................. Goods that are standard accessories, spare parts or tools.. 86
Subdivision F—Goods wholly manufactured in New Zealand 87
153ZIH.................. Goods wholly manufactured in New Zealand................... 87
Subdivision G—Non‑qualifying operations 87
153ZIJ................... Non‑qualifying operations................................................ 87
Subdivision H—Consignment 88
153ZIK.................. Consignment..................................................................... 88
Subdivision I—Regulations 88
153ZIKA............... Regulations....................................................................... 88
Division 1EA—Peruvian originating goods 89
Subdivision A—Preliminary 89
153ZIL.................. Simplified outline of this Division.................................... 89
153ZIM................. Interpretation..................................................................... 90
Subdivision B—Goods wholly obtained or produced entirely in Peru or in Peru and Australia 93
153ZIN.................. Goods wholly obtained or produced entirely in Peru or in Peru and Australia 93
Subdivision C—Goods produced in Peru, or in Peru and Australia, from originating materials 94
153ZIO.................. Goods produced in Peru, or in Peru and Australia, from originating materials 94
Subdivision D—Goods produced in Peru, or in Peru and Australia, from non‑originating materials 95
153ZIP.................. Goods produced in Peru, or in Peru and Australia, from non‑originating materials 95
153ZIQ.................. Packaging materials and containers................................... 98
Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials 99
153ZIR.................. Goods that are accessories, spare parts, tools or instructional or other information materials 99
Subdivision F—Consignment 99
153ZIS.................. Consignment..................................................................... 99
Subdivision G—Regulations 100
153ZIT.................. Regulations..................................................................... 100
Division 1F—Chilean originating goods 101
Subdivision A—Preliminary 101
153ZJA................. Simplified outline............................................................ 101
153ZJB.................. Interpretation................................................................... 102
Subdivision B—Wholly obtained goods of Chile 104
153ZJC.................. Wholly obtained goods of Chile..................................... 104
Subdivision C—Goods produced in Chile from originating materials 106
153ZJD................. Goods produced in Chile from originating materials...... 106
Subdivision D—Goods produced in Chile, or Chile and Australia, from non‑originating materials 106
153ZJE.................. Goods produced in Chile, or Chile and Australia, from non‑originating materials 106
153ZJF.................. Packaging materials and containers................................. 109
Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information resources 110
153ZJG................. Goods that are accessories, spare parts, tools or instructional or other information resources 110
Subdivision F—Non‑qualifying operations 110
153ZJH................. Non‑qualifying operations.............................................. 110
Subdivision G—Consignment 111
153ZJI................... Consignment................................................................... 111
Subdivision H—Regulations 111
153ZJJ................... Regulations..................................................................... 111
Division 1G—ASEAN‑Australia‑New Zealand (AANZ) originating goods 112
Subdivision A—Preliminary 112
153ZKA................ Simplified outline............................................................ 112
153ZKB................. Interpretation................................................................... 113
Subdivision B—Wholly obtained goods of a Party 116
153ZKC................. Wholly obtained goods of a Party................................... 116
Subdivision C—Goods produced from originating materials 117
153ZKD................ Goods produced from originating materials.................... 117
Subdivision D—Goods produced from non‑originating materials 118
153ZKE................. Goods produced from non‑originating materials............ 118
153ZKG................ Non‑qualifying operations or processes......................... 120
153ZKH................ Packaging materials and containers................................. 121
Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials 122
153ZKI.................. Goods that are accessories, spare parts, tools or instructional or other information materials 122
Subdivision F—Consignment 122
153ZKJ.................. Consignment................................................................... 122
Subdivision G—Regulations 123
153ZKJA............... Regulations..................................................................... 123
Division 1GA—Pacific Islands originating goods 124
Subdivision A—Preliminary 124
153ZKK................. Simplified outline of this Division.................................. 124
153ZKL................. Interpretation................................................................... 125
Subdivision B—Goods wholly obtained or produced in a Party 128
153ZKM................ Goods wholly obtained or produced in a Party............... 128
Subdivision C—Goods produced from originating materials 129
153ZKN................ Goods produced from originating materials.................... 129
Subdivision D—Goods produced from non‑originating materials 130
153ZKO................ Goods produced from non‑originating materials............ 130
153ZKP................. Packaging materials and containers................................. 133
Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials 133
153ZKQ................ Goods that are accessories, spare parts, tools or instructional or other information materials 133
Subdivision F—Consignment 134
153ZKR................. Consignment................................................................... 134
Subdivision G—Regulations 134
153ZKS................. Regulations..................................................................... 134
Division 1GB—Trans‑Pacific Partnership originating goods 135
Subdivision A—Preliminary 135
153ZKT................. Simplified outline of this Division.................................. 135
153ZKU................ Interpretation................................................................... 136
Subdivision B—Goods wholly obtained or produced entirely in the territory of one or more of the Parties 140
153ZKV................ Goods wholly obtained or produced entirely in the territory of one or more of the Parties 140
Subdivision C—Goods produced from originating materials 141
153ZKW................ Goods produced from originating materials.................... 141
Subdivision D—Goods produced from non‑originating materials 142
153ZKX................ Goods produced from non‑originating materials............ 142
153ZKY................ Packaging materials and containers................................. 146
Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials 147
153ZKZ................. Goods that are accessories, spare parts, tools or instructional or other information materials 147
Subdivision F—Consignment 148
153ZKZA.............. Consignment................................................................... 148
Subdivision G—Regulations 148
153ZKZB.............. Regulations..................................................................... 148
Division 1H—Malaysian originating goods 149
Subdivision A—Preliminary 149
153ZLA................. Simplified outline............................................................ 149
153ZLB................. Interpretation................................................................... 150
Subdivision B—Goods wholly obtained or produced in Malaysia or in Malaysia and Australia 153
153ZLC................. Goods wholly obtained or produced in Malaysia or in Malaysia and Australia 153
Subdivision C—Goods produced in Malaysia, or in Malaysia and Australia, from originating materials 155
153ZLD................. Goods produced in Malaysia, or in Malaysia and Australia, from originating materials 155
Subdivision D—Goods produced in Malaysia, or in Malaysia and Australia, from non‑originating materials 155
153ZLE................. Goods produced in Malaysia, or in Malaysia and Australia, from non‑originating materials 155
153ZLF................. Packaging materials and containers................................. 158
153ZLG................. Non‑qualifying operations.............................................. 159
Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials 159
153ZLH................. Goods that are accessories, spare parts, tools or instructional or other information materials 159
Subdivision F—Consignment 160
153ZLI.................. Consignment................................................................... 160
Subdivision G—Regulations 160
153ZLJ.................. Regulations..................................................................... 160
Division 1HA—Indonesian originating goods 161
Subdivision A—Preliminary 161
153ZLJA............... Simplified outline of this Division.................................. 161
153ZLK................. Interpretation................................................................... 162
Subdivision B—Goods wholly obtained or produced in Indonesia 165
153ZLL................. Goods wholly obtained or produced in Indonesia.......... 165
Subdivision C—Goods produced in Indonesia from originating materials 166
153ZLM................ Goods produced in Indonesia from originating materials 166
Subdivision D—Goods produced in Indonesia, or in Indonesia and Australia, from non‑originating materials 167
153ZLN................. Goods produced in Indonesia, or in Indonesia and Australia, from non‑originating materials 167
153ZLO................. Packaging materials and containers................................. 170
Subdivision E—Consignment and exhibition 171
153ZLP................. Consignment................................................................... 171
153ZLQ................. Exhibition....................................................................... 171
Subdivision F—Regulations 172
153ZLR................. Regulations..................................................................... 172
Division 1J—Korean originating goods 173
Subdivision A—Preliminary 173
153ZMA............... Simplified outline of this Division.................................. 173
153ZMB................ Interpretation................................................................... 173
Subdivision B—Goods wholly obtained in Korea or in Korea and Australia 177
153ZMC................ Goods wholly obtained in Korea or in Korea and Australia 177
Subdivision C—Goods produced in Korea, or in Korea and Australia, from originating materials 178
153ZMD............... Goods produced in Korea, or in Korea and Australia, from originating materials 178
Subdivision D—Goods produced in Korea, or in Korea and Australia, from non‑originating materials 179
153ZME................ Goods produced in Korea, or in Korea and Australia, from non‑originating materials 179
153ZMF................ Packaging materials and containers................................. 181
Subdivision E—Non‑qualifying operations 182
153ZMG............... Non‑qualifying operations.............................................. 182
Subdivision F—Other matters 183
153ZMH............... Consignment................................................................... 183
153ZMI................. Outward processing zones on the Korean Peninsula...... 183
153ZMJ................. Regulations..................................................................... 183
Division 1JA—Indian originating goods 184
Subdivision A—Preliminary 184
153ZMK................ Simplified outline of this Division.................................. 184
153ZML................ Interpretation................................................................... 184
Subdivision B—Goods wholly obtained or produced in India or in India and Australia 187
153ZMM............... Goods wholly obtained or produced in India or in India and Australia 187
Subdivision C—Goods produced in India, or in India and Australia, from non‑originating materials 189
153ZMN............... Goods produced in India, or in India and Australia, from non‑originating materials 189
153ZMO............... Non‑qualifying operations.............................................. 192
Subdivision D—Packaging materials and containers 193
153ZMP................ Packaging materials and containers................................. 193
Subdivision E—Consignment 194
153ZMQ............... Consignment................................................................... 194
Subdivision F—Regulations 194
153ZMR................ Regulations..................................................................... 194
Division 1K—Japanese originating goods 195
Subdivision A—Preliminary 195
153ZNA................ Simplified outline of this Division.................................. 195
153ZNB................ Interpretation................................................................... 195
Subdivision B—Goods wholly obtained in Japan 199
153ZNC................ Goods wholly obtained in Japan..................................... 199
Subdivision C—Goods produced in Japan from originating materials 200
153ZND................ Goods produced in Japan from originating materials...... 200
Subdivision D—Goods produced in Japan, or in Japan and Australia, from non‑originating materials 201
153ZNE................. Goods produced in Japan, or in Japan and Australia, from non‑originating materials 201
153ZNF................. Packaging materials and containers................................. 203
153ZNG................ Non‑qualifying operations.............................................. 204
Subdivision E—Consignment 204
153ZNH................ Consignment................................................................... 204
Subdivision F—Regulations 205
153ZNI.................. Regulations..................................................................... 205
Division 1L—Chinese originating goods 206
Subdivision A—Preliminary 206
153ZOA................ Simplified outline of this Division.................................. 206
153ZOB................ Interpretation................................................................... 207
Subdivision B—Goods wholly obtained or produced in the territory of China 210
153ZOC................ Goods wholly obtained or produced in the territory of China 210
Subdivision C—Goods produced in China, or in China and Australia, from originating materials 212
153ZOD................ Goods produced in China, or in China and Australia, from originating materials 212
Subdivision D—Goods produced in China, or in China and Australia, from non‑originating materials 212
153ZOE................. Goods produced in China, or in China and Australia, from non‑originating materials 212
153ZOF................. Packaging materials and containers................................. 214
Subdivision E—Goods that are accessories, spare parts or tools 215
153ZOG................ Goods that are accessories, spare parts or tools.............. 215
Subdivision F—Non‑qualifying operations 216
153ZOH................ Non‑qualifying operations.............................................. 216
Subdivision G—Consignment 216
153ZOI.................. Consignment................................................................... 216
Subdivision H—Regulations 217
153ZOJ................. Regulations..................................................................... 217
Division 1M—Hong Kong originating goods 218
Subdivision A—Preliminary 218
153ZPA................. Simplified outline of this Division.................................. 218
153ZPB................. Interpretation................................................................... 219
Subdivision B—Goods wholly obtained or produced entirely in Hong Kong, China or in Hong Kong, China and Australia 222
153ZPC................. Goods wholly obtained or produced entirely in Hong Kong, China or in Hong Kong, China and Australia........................................................................................ 222
Subdivision C—Goods produced in Hong Kong, China, or in Hong Kong, China and Australia, from originating materials 224
153ZPD................. Goods produced in Hong Kong, China, or in Hong Kong, China and Australia, from originating materials........................................................................................ 224
Subdivision D—Goods produced in Hong Kong, China, or in Hong Kong, China and Australia, from non‑originating materials 225
153ZPE................. Goods produced in Hong Kong, China, or in Hong Kong, China and Australia, from non‑originating materials........................................................................................ 225
153ZPF................. Packaging materials and containers................................. 227
Subdivision E—Goods that are accessories, spare parts, tools or instructional or other information materials 228
153ZPG................. Goods that are accessories, spare parts, tools or instructional or other information materials 228
Subdivision F—Consignment 229
153ZPH................. Consignment................................................................... 229
Subdivision G—Regulations 229
153ZPI.................. Regulations..................................................................... 229
Division 1N—Regional Comprehensive Economic Partnership (RCEP) originating goods 230
Subdivision A—Preliminary 230
153ZQA................ Simplified outline of this Division.................................. 230
153ZQB................ Interpretation................................................................... 231
Subdivision B—Goods wholly obtained or produced in a Party 234
153ZQC................ Goods wholly obtained or produced in a Party............... 234
Subdivision C—Goods produced from originating materials 235
153ZQD................ Goods produced from originating materials.................... 235
Subdivision D—Goods produced from non‑originating materials 236
153ZQE................. Goods produced from non‑originating materials............ 236
153ZQF................. Packaging materials and containers................................. 238
153ZQG................ Accessories, spare parts, tools or instructional or other information materials 238
153ZQH................ Non‑qualifying operations or processes......................... 239
Subdivision E—Consignment 240
153ZQI.................. Consignment................................................................... 240
Subdivision F—Regulations 241
153ZQJ................. Regulations..................................................................... 241
Division 2—Valuation of imported goods 242
154........................ Interpretation................................................................... 242
155........................ Interpretation—Buying commission............................... 262
156........................ Interpretation—Identical goods and similar goods.......... 263
157........................ Interpretation—Royalties................................................ 265
158........................ Interpretation—Transportation costs............................... 266
159........................ Value of imported goods................................................ 268
160........................ Inability to determine a value of imported goods by reason of insufficient or unreliable information 270
161........................ Transaction value............................................................ 271
161A..................... Identical goods value...................................................... 272
161B...................... Similar goods value........................................................ 273
161C...................... Deductive (contemporary sales) value............................ 274
161D..................... Deductive (later sales) value........................................... 277
161E...................... Deductive (derived goods sales) value............................ 279
161F...................... Computed value.............................................................. 281
161G..................... Fall‑back value................................................................ 282
161H..................... When transaction value unable to be determined............. 283
161J....................... Value of goods to be in Australian currency................... 286
161K...................... Owner to be advised of value of goods.......................... 288
161L...................... Review of determinations and other decisions................ 289
Division 3—Payment and recovery of deposits, refunds, unpaid duty etc. 291
162........................ Delivery of goods upon giving of security or undertaking for payment of duty, GST and luxury car tax........................................................................................ 291
162A..................... Delivery of goods on the giving of a general security or undertaking for payment of duty, GST and luxury car tax................................................................................... 292
162AA.................. Applications to deal with goods imported temporarily without duty 296
162B...................... Pallets used in international transport.............................. 296
163........................ Refunds etc. of duty........................................................ 297
164B...................... Refunds of export duty................................................... 299
165........................ Recovery of unpaid duty etc........................................... 299
165A..................... Refunds etc. may be applied against unpaid duty............ 300
166........................ No refund if duty altered................................................. 301
Division 4—Disputes as to duty 302
167........................ Payments under protest................................................... 302
Part IX—Drawbacks 304
168........................ Drawbacks of import duty.............................................. 304
Part X—The coasting trade 305
175........................ Goods not to be transferred between certain vessels....... 305
Part XA—Australian Trusted Trader Programme 310
Division 1—Preliminary 310
176........................ Establishment of the Australian Trusted Trader Programme 310
Division 2—Trusted trader agreement 311
Subdivision A—Entry into trusted trader agreement 311
176A..................... Trusted trader agreement may be entered into................. 311
176B...................... Nomination process........................................................ 312
Subdivision C—General provisions relating to trusted trader agreements 312
178........................ Terms and conditions of trusted trader agreements......... 312
178A..................... Variation, suspension or termination of trusted trader agreements 312
Division 3—Register of Trusted Trader Agreements 314
178B...................... Register of Trusted Trader Agreements.......................... 314
Division 4—Rules 315
179........................ Rules............................................................................... 315
Part XI—Agents and customs brokers 317
Division 1—Preliminary 317
180........................ Interpretation................................................................... 317
Division 2—Rights and liabilities of agents 319
181........................ Authorised agents........................................................... 319
182........................ Authority to be produced................................................ 320
183........................ Agents personally liable.................................................. 320
183A..................... Principal liable for agents acting..................................... 321
Division 3—Licensing of customs brokers 322
183B...................... Interpretation................................................................... 322
183C...................... Grant of licence............................................................... 322
183CA................... Application for licence.................................................... 322
183CB................... Reference of application to Committee............................ 323
183CC................... Requirements for grant of licence................................... 324
183CD................... Eligibility to be nominee................................................. 326
183CE................... Original endorsement on licence..................................... 327
183CF................... Variation of licences....................................................... 327
183CG................... Licence granted subject to conditions.............................. 328
183CGA................ Comptroller‑General of Customs may impose additional conditions to which a broker’s licence is subject........................................................................................ 330
183CGB................ Comptroller‑General of Customs may vary the conditions to which a broker’s licence is subject 331
183CGC................ Breach of conditions of a broker’s licence...................... 332
183CH................... Duration of licence.......................................................... 332
183CJ.................... Renewal of licence.......................................................... 332
183CJA................. Licence charges............................................................... 333
183CK................... Security........................................................................... 334
183CM.................. Nominees........................................................................ 335
183CN................... Removal of nominee....................................................... 335
183CP................... Notice to nominate new nominee.................................... 336
Division 4—Suspension, revocation and non‑renewal of licences 337
183CQ................... Investigation of matters relating to a broker’s licence..... 337
183CR................... Interim suspension by Comptroller‑General of Customs 339
183CS................... Powers of Comptroller‑General of Customs.................. 340
183CT................... Effect of suspension....................................................... 341
183CU................... Service of notices............................................................ 341
Division 5—National Customs Brokers Licensing Advisory Committee 342
183D..................... National Customs Brokers Licensing Advisory Committee 342
183DA.................. Constitution of Committee.............................................. 342
183DB................... Remuneration and allowances......................................... 343
183DC................... Acting Chair................................................................... 343
183DD.................. Deputy member.............................................................. 344
183E...................... Procedure of Committees................................................ 345
183F...................... Evidence......................................................................... 345
183G..................... Proceedings in private..................................................... 345
183H..................... Determination of questions before a Committee............. 345
183J....................... Customs broker affected by investigations to be given notice 345
183K...................... Summoning of witnesses................................................ 346
183L...................... Service of notices and summonses................................. 346
183N..................... Committee may examine upon oath or affirmation.......... 347
183P...................... Offences by witness....................................................... 347
183Q..................... Statements by witness..................................................... 348
183R...................... Witness fees.................................................................... 348
183S...................... Representation by counsel etc......................................... 348
183T...................... Protection of members.................................................... 349
183U..................... Protection of barristers, witnesses etc............................. 349
Part VIA—Electronic communications
126D Comptroller‑General of Customs to maintain information systems
The Comptroller‑General 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 Comptroller‑General 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 Comptroller‑General 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 Comptroller‑General 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 Comptroller‑General of Customs must keep a record of each electronic communication made as required or permitted by this Act. The Comptroller‑General 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 Comptroller‑General 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 Comptroller‑General 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 Comptroller‑General 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 Comptroller‑General of Customs to make the payment as soon as practicable after, and in any case not later than 24 hours after, the Comptroller‑General 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 Comptroller‑General of Customs is satisfied that the period for which it has been, or is likely to be, inoperative is significant.
126H Comptroller‑General of Customs may arrange for use of computer programs to make decisions etc.
(1) The Comptroller‑General of Customs may arrange for the use, under the control of the Comptroller‑General of Customs, of computer programs for any purposes for which the Comptroller‑General 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 Comptroller‑General 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 Comptroller‑General of Customs, by legislative instrument, determines for the purposes of this paragraph.
Part VII—Ships’ 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 Comptroller‑General 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 Comptroller‑General 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 VIII—The duties
Division 1—The 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 Comptroller‑General 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 Comptroller‑General 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 Comptroller‑General 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 Comptroller‑General 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 Comptroller‑General 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 Comptroller‑General 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 Comptroller‑General 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 Comptroller‑General of Customs considers relevant, the person has entered for home consumption, and to such other matters as the Comptroller‑General 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 Comptroller‑General 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 Comptroller‑General 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 Comptroller‑General 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 Comptroller‑General 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 first‑mentioned 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 Comptroller‑General 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 1AA—Calculation 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 Comptroller‑General 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 Comptroller‑General 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 Comptroller‑General 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 Comptroller‑General 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 1A—Rules 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 anti‑dumping duty or a countervailing duty;
imposed on the materials by a country in the qualifying area is to be disregarded.
Comptroller‑General of Customs may require artificial elements of cost to be disregarded
(4) If the Comptroller‑General 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 Comptroller‑General 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 Comptroller‑General of Customs, reasonably attributable to those materials, to be disregarded.
Comptroller‑General of Customs may require cost over normal market value to be disregarded
(5) If the Comptroller‑General 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 Comptroller‑General of Customs, the normal market value of the materials, the Comptroller‑General 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.
Comptroller‑General of Customs may determine cost of certain materials received at a factory
(6) If the Comptroller‑General 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 Comptroller‑General of Customs may, by written notice given to the importer, require that an amount determined by the Comptroller‑General 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 Comptroller‑General 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 Comptroller‑General 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 Comptroller‑General 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 Comptroller‑General 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 Comptroller‑General 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 Comptroller‑General 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.
Comptroller‑General of Customs may revoke determination
(3) If:
(a) the Comptroller‑General of Customs makes a determination; and
(b) the Comptroller‑General of Customs becomes satisfied that the unforeseen circumstance giving rise to the determination no longer continues;
the Comptroller‑General 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 first‑mentioned 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 Comptroller‑General 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 Comptroller‑General 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 Comptroller‑General 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?
Comptroller‑General of Customs may determine that goods are, or are not, commercially manufactured in Australia
(1) For the purposes of sections 153P and 153Q, the Comptroller‑General 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 1BA—Singaporean originating goods
Subdivision A—Preliminary
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 non‑originating materials only or from non‑originating 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 Singapore‑Australia 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.
non‑originating materials means goods that are not originating materials.
non‑Party 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 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
(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 non‑Parties 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 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
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 D—Goods produced in Singapore, or in Singapore and Australia, from non‑originating materials
153XG Goods produced in Singapore, or in Singapore and Australia, from non‑originating 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 non‑originating materials only or from non‑originating 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 non‑originating materials used in the production of the goods must have undergone a particular change in tariff classification, the regulations may prescribe when a non‑originating 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 non‑originating materials used in the production of the goods must have undergone a particular change in tariff classification; and
(b) one or more of the non‑originating 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 non‑originating 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 non‑originating 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 non‑originating 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 non‑originating 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 non‑originating 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 non‑originating 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 non‑originating 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 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
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 F—Consignment
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 non‑Parties; and
(b) the goods undergo any operation in the territory of a non‑Party (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 G—Regulations
153XK Regulations
The regulations may make provision for and in relation to determining whether goods are Singaporean originating goods under this Division.
Division 1C—US originating goods
Subdivision A—Preliminary
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 non‑originating materials only, or from non‑originating 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 Australia‑United 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 4‑A or 5‑A 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.
non‑originating 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 non‑originating 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 non‑originating 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 B—Goods 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 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
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 D—Goods produced in the US, or in the US and Australia, from non‑originating materials
153YD Goods produced in the US, or in the US and Australia, from non‑originating 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 4‑A or 5‑A of the Agreement; and
(b) they are produced entirely in the US, or entirely in the US and Australia, from non‑originating materials only or from non‑originating materials and originating materials; and
(c) the goods satisfy the requirements applicable to the goods in Annex 4‑A or 5‑A of the Agreement.
(2) Without limiting paragraph (1)(c), a requirement may be specified in the table in Annex 4‑A or 5‑A 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 non‑originating materials used in the production of the goods must have undergone a particular change in tariff classification, the regulations may prescribe when a non‑originating 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 non‑originating 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 non‑originating 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 non‑originating 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 non‑originating 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 non‑originating 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 non‑originating 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 non‑originating 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 non‑originating 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 F—Goods 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 G—Packaging 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 non‑originating 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 H—Consignment
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 I—Regulations
153YM Regulations
The regulations may make provision for and in relation to determining whether goods are US originating goods under this Division.
Division 1D—Thai originating goods
Subdivision A—Preliminary
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 Thailand‑Australia 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.
non‑originating 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 B—Wholly 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 C—Goods 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 non‑originating 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 non‑originating materials used in the production of the goods must have undergone a particular change in tariff classification, the regulations may prescribe when a non‑originating 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 non‑originating materials used in the production of the goods must have undergone a particular change in tariff classification; and
(b) one or more of the non‑originating 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 non‑originating 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 non‑originating 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