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CUSTOMS ACT 1901 - SECT 153ZRB

Interpretation

Definitions

  (1)   In this Division:

"Agreement" means the Free Trade Agreement between Australia and the United Kingdom of Great Britain and Northern Ireland, done on 16 and 17   December 2021, as amended from time to time.

Note:   The Agreement could in 2022 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

"aquaculture" has the meaning given by Article 4.1 of Chapter   4 of the Agreement.

"Australian originating goods" means goods that are Australian originating goods under a law of the United Kingdom that implements 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 2022 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.

"declaration of origin" means a declaration that is in force and that complies with the requirements of Article 4.18 of Chapter   4 of the Agreement.

"enterprise" has the meaning given by Article 1.4 of Chapter   1 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 on 1   January 2017; or

  (b)   if the table in Annex   4B to Chapter   4 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.

"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), catalysts and solvents; and

  (d)   gloves, glasses, footwear, clothing, safety equipment and supplies; and

  (e)   tools, dies and moulds; and

  (f)   spare parts and materials; and

  (g)   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.

"non-originating materials" means goods that are not originating materials.

"non-party" has the same meaning as it has in Chapter   4 of the Agreement.

"originating materials" means:

  (a)   UK 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 materials derived in the territory of Australia, or in the territory of the United Kingdom, and used in the production of, and incorporated into, remanufactured goods; or

  (d)   indirect materials.

"person of the United Kingdom" means:

  (a)   a national within the meaning, so far as it relates to the United Kingdom, of Article 1.4 of Chapter   1 of the Agreement; or

  (b)   an enterprise of the United Kingdom.

"production" has the meaning given by Article 4.1 of Chapter   4 of the Agreement.

"production" value of goods has the meaning given by Article 4.1 of Chapter   4 of the Agreement.

"recovered materials" means materials comprising one or more individual parts that:

  (a)   have resulted from the disassembly of used goods; and

  (b)   have been cleaned, 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 (other than heading 87.02, 87.03, 87.04 or 87.05, 87.11 or 87.16 or subheading 8701.20), or to heading 94.02, of the Harmonized System; and

  (b)   are entirely or partially comprised of recovered materials; and

  (c)   have a similar life expectancy, working condition and performance to new goods:

  (i)   that are so classified; and

  (ii)   that are not composed of any recovered materials; and

  (d)   have been given a warranty that in substance is the same as that applicable to such new goods.

"territorial sea" has the same meaning as in the Seas and Submerged Lands Act 1973 .

"territory of Australia" means territory within the meaning, so far as it relates to Australia, of Article 1.4 of Chapter   1 of the Agreement.

"territory of the United Kingdom" means territory within the meaning, so far as it relates to the United Kingdom, of Article 1.4 of Chapter   1 of the Agreement.

"UK originating goods" means goods that, under this Division, are UK 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 prescribing 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.

Incorporation of other instruments

  (5)   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.


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