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CUSTOMS ACT 1901 - SECT 153ZRE

Goods produced in the United Kingdom, or in the United Kingdom and Australia, from non - originating materials

  (1)   Goods are UK originating goods if:

  (a)   they are classified to a Chapter, heading or subheading of the Harmonized System that is covered by the table in Annex   4B to Chapter   4 of the Agreement; and

  (b)   they are produced entirely in the territory of the United Kingdom, or entirely in the territory of the United Kingdom and the territory of Australia, from non - originating materials only or from non - originating materials and originating materials; and

  (c)   the goods satisfy the requirements applicable to the goods in that Annex; and

  (d)   one or more of the following applies:

  (i)   the importer of the goods has, at the time the goods are imported, a declaration of origin, or a copy of one, for the goods;

  (ii)   the importer of the goods has, at the time the goods are imported, other documentation to support that the goods are originating;

  (iii)   Australia has waived the requirement for a declaration of origin for the goods.

  (2)   Without limiting paragraph   (1)(c), a requirement may be specified in the table in Annex   4B to Chapter   4 of the Agreement by using an abbreviation that is given a meaning for the purposes of that Annex.

Change in tariff classification

  (3)   If a requirement that applies in relation to the goods is that all non - originating materials used in the production of the goods must have undergone a particular change in tariff classification, the regulations may prescribe when a non - originating material used in the production of the goods is taken to satisfy the change in tariff classification.

  (4)   If:

  (a)   a requirement that applies in relation to the goods is that all non - originating materials used in the production of the goods must have undergone a particular change in tariff classification; and

  (b)   one or more of the non - originating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if:

  (c)   in the case of goods classified to any of Chapters   1 to 24 or 50 to 63 of the Harmonized System:

  (i)   the total weight of the non - originating materials covered by paragraph   (b) does not exceed 10% of the total weight of the goods; or

  (ii)   the total value of the non - originating materials covered by paragraph   (b) does not exceed 10% of the customs value of the goods; or

  (iii)   the total value of the non - originating materials covered by paragraph   (b) does not exceed 10% of the production value of the goods; or

  (d)   in the case of goods classified to any of Chapters   25 to 49 or 64 to 97 of the Harmonized System:

  (i)   the total value of the non - originating materials covered by paragraph   (b) does not exceed 10% of the customs value of the goods; or

  (ii)   the total value of the non - originating materials covered by paragraph   (b) does not exceed 10% of the production value of the goods.

Regional value content

  (5)   If a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way:

  (a)   the regional value content of the goods is to be worked out in accordance with the Agreement, unless paragraph   (b) applies; or

  (b)   if the regulations prescribe how to work out the regional value content of the goods--the regional value content of the goods is to be worked out in accordance with the regulations.

  (6)   If:

  (a)   a requirement that applies in relation to the goods is that the goods must have a regional value content of not less than a particular percentage worked out in a particular way; and

  (b)   the goods are imported into Australia with accessories, spare parts, tools or instructional or other information materials; and

  (c)   the accessories, spare parts, tools or instructional or other information materials are classified and delivered with, and not invoiced separately from, the goods; and

  (d)   the quantities, value and type of the accessories, spare parts, tools or instructional or other information materials are customary for the goods;

the regulations must provide for the following:

  (e)   the value of the accessories, spare parts, tools or instructional or other information materials to be taken into account for the purposes of working out the regional value content of the goods;

  (f)   the accessories, spare parts, tools or instructional or other information materials to be taken into account as originating materials or non - originating materials, as the case may be.

Note:   The value of the accessories, spare parts, tools or instructional or other information materials is to be worked out in accordance with the regulations: see subsection   153ZRB(2).

  (7)   For the purposes of subsection   (6), disregard section   153ZRG in working out whether the accessories, spare parts, tools or instructional or other information materials are originating materials or non - originating materials.

Goods put up in a set for retail sale

  (8)   If:

  (a)   goods are put up in a set for retail sale; and

  (b)   the goods are classified in accordance with Rule   3(c) of the Interpretation Rules;

the goods are UK originating goods under this section only if:

  (c)   all of the goods in the set, when considered separately, are UK originating goods; or

  (d)   the total customs value of the goods (if any) in the set that are not UK originating goods does not exceed 20% of the customs value of the set of goods; or

  (e)   the total production value of the goods (if any) in the set that are not UK originating goods does not exceed 20% of the production value of the set of goods.

Example:   A mirror, brush and comb are put up in a set for retail sale. The mirror, brush and comb have been classified under Rule   3(c) of the Interpretation Rules according to the tariff classification applicable to combs.

  The effect of paragraph   (c) of this subsection is that the origin of the mirror and brush must now be determined according to the tariff classifications applicable to mirrors and brushes.


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