Customs (International Obligations) Amendment (Australia‑United Arab Emirates Comprehensive Economic Partnership Agreement Implementation) Regulations 2025
I, the Honourable Sam Mostyn AC, Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulations.
Dated 21 August 2025
Signed
Sam Mostyn AC
Governor‑General
By Her Excellency’s Command
Julian Hill
Assistant Minister for Citizenship, Customs and Multicultural Affairs
Parliamentary Secretary to the Minister for Immigration and Citizenship
1 Name
This instrument is the Customs (International Obligations) Amendment (Australia‑United Arab Emirates Comprehensive Economic Partnership Agreement Implementation) Regulations 2025.
2 Commencement
(1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
Commencement information |
Column 1 | Column 2 | Column 3 |
Provisions | Commencement | Date/Details |
1. The whole of this instrument | The later of: (a) the day after this instrument is registered; and (b) the day on which Schedule 1 to the Customs Amendment (Australia‑United Arab Emirates Comprehensive Economic Partnership Agreement Implementation) Act 2025 commences. | |
Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.
(2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.
3 Authority
This instrument is made under the Customs Act 1901.
4 Schedules
Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.
Schedule 1—Amendments
Customs (International Obligations) Regulation 2015
1 Section 4
Insert:
UAE originating goods has the meaning given by subsection 153ZSB(1) of the Act.
2 Section 23 (at the end of the table)
Add:
21 | UAE originating goods | Duty has been paid on the goods. |
22 | Goods that would have been UAE originating goods if, at the time the goods were imported, the importer held a certificate of origin (within the meaning of subsection 153ZSB(1) of the Act), or a copy of one, for the goods | Both of the following apply: (a) duty has been paid on the goods; (b) the importer holds a certificate of origin (within the meaning of subsection 153ZSB(1) of the Act), or a copy of one, for the goods at the time of making the application for the refund. |
3 At the end of section 24
Add:
; or (k) the goods mentioned in item 21 or 22 of the table in section 23 are UAE originating goods.
4 Subsection 31(2) (paragraph (a) of the definition of duty payable)
Omit “17 or 19”, substitute “17, 19 or 21”.
5 Subsection 31(2) (paragraph (b) of the definition of duty payable)
Omit “18 or 20”, substitute “18, 20 or 22”.
6 Subsection 31(2) (at the end of the definition of relevant originating goods)
Add:
; (k) UAE originating goods.