Customs Act 1901
PART VIII
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THE DUTIES
Division 1A
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Rules of origin of preference claim goods
SECTION 153NA
153NA
MANUFACTURED GOODS ORIGINATING IN A LEAST DEVELOPED COUNTRY
Goods claimed to be the manufacture of a Least Developed Country are the manufacture of that country if:
(a) the last process in their manufacture was performed in that country; and
(b) having regard to their qualifying area, their allowable factory cost is at least 50% of their total factory cost.
View history note
Hide history noteGoods claimed to be the manufacture of a Least Developed Country are the manufacture of that country if:
(a) the last process in their manufacture was performed in that country; and
(b) having regard to their qualifying area, their allowable factory cost is at least 50% of their total factory cost.
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