Customs Act 1901
PART VIII
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THE DUTIES
Division 1C
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US originating goods
Subdivision A
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Preliminary
SECTION 153Y
SIMPLIFIED OUTLINE
The following is a simplified outline of this Division:
View history note
Hide history noteThe following is a simplified outline of this Division:
| • | This Division defines US originating goods . Preferential rates of customs duty under the Customs Tariff Act 1995 apply to US originating goods that are imported into Australia. |
| • | Subdivision B provides that goods are US originating goods if they are wholly obtained or produced entirely in the US. |
| • | Subdivision C provides that goods are US originating goods if they are produced entirely in the US, or in the US and Australia, exclusively from originating materials. |
| • | Subdivision D sets out when goods that are produced entirely in the US, or in the US and Australia, from non-originating materials only, or from non-originating materials and originating materials, are US originating goods. |
| • | Subdivision F sets out when accessories, spare parts or tools (imported with other goods) are US originating goods. |
| • | Subdivision G deals with how the packaging materials or containers in which goods are packaged affects whether the goods are US originating goods. |
| • | Subdivision H deals with how the consignment of goods affects whether the goods are US originating goods. |
| • | Subdivision I allows regulations to make provision for and in relation to determining whether goods are US originating goods. |
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