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CUSTOMS ACT 1901 - SECT 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.



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