Customs Act 1901
PART VIII
-
THE DUTIES
Division 1J
-
Korean originating goods
Subdivision A
-
Preliminary
SECTION 153ZMA
153ZMA
SIMPLIFIED OUTLINE OF THIS DIVISION
•
This Division defines
Korean originating goods
. Preferential rates of customs duty under the
Customs Tariff Act 1995
apply to Korean originating goods that are imported into Australia.
•
Subdivision
B
provides that goods are Korean originating goods if they are wholly obtained in Korea or in Korea and Australia.
•
Subdivision
C
provides that goods are Korean originating goods if they are produced entirely in Korea, or in Korea and Australia, from originating materials only.
•
Subdivision
D
sets out when goods are Korean originating goods because they are produced entirely in Korea, or in Korea and Australia, from non-originating materials only or from non-originating materials and originating materials.
•
Subdivision
E
provides that goods are not Korean originating goods under this Division merely because of certain operations.
•
Subdivision
F
deals with other matters, such as how the consignment of goods affects whether the goods are Korean originating goods.
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