Commonwealth Consolidated Acts

CUSTOMS ACT 1901 - SECT 153ZMD

    Goods are Korean originating goods if:

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

  (b)   either:

  (i)   the importer of the goods has, at the time for working out the rate of import duty on the goods, a Certificate of Origin, or a copy of one, for the goods; or

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