Customs Act 1901

PART VIII - THE DUTIES  

Division 1A - Rules of origin of preference claim goods  

SECTION 153B  

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 meanings as in the Customs Tariff Act 1995 ;

"qualifying area"
, in relation to particular preference claim goods, means:

(a) (Repealed by No 166 of 2006)

(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.