•   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.