Customs Act 1901
Subdiv D heading substituted by No 4 of 2021, s 3 and Sch 1 item 21, effective 9 April 2021. For application provisions, see note under the title of this Act.
Goods are Thai originating goods if: (a) they are standard accessories, standard spare parts or standard tools in relation to other goods; and (b) the other goods are imported into Australia with the accessories, spare parts or tools; and (c) the other goods are Thai originating goods; and (d) the accessories, spare parts or tools are not invoiced separately from the other goods; and (e) the accessories, spare parts or tools are not imported solely for the purpose of artificially raising the regional value content of the other goods; and (f) the quantities and value of the accessories, spare parts or tools are customary for the other goods.
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