Customs Act 1901

PART VIII - THE DUTIES  

Division 1JA - Indian originating goods  

Subdivision B - Goods wholly obtained or produced in India or in India and Australia  

SECTION 153ZMM   GOODS WHOLLY OBTAINED OR PRODUCED IN INDIA OR IN INDIA AND AUSTRALIA  

153ZMM(1)    
Goods are Indian originating goods if:

(a)    they are wholly obtained or produced in India or in India and Australia; and

(b)    either:

(i) the importer of the goods has, at the time the goods are imported, a certificate of origin, or a copy of one, for the goods; or

(ii) Australia has waived the requirement for a certificate of origin for the goods.

153ZMM(2)    
Goods are wholly obtained or produced in India or in India and Australia if, and only if, the goods are:

(a)    plants, or goods obtained from plants, that are grown and harvested, picked or gathered in the territory of India or in the territory of India and the territory of Australia (including fruit, flowers, vegetables, trees, seaweed, fungi, algae and live plants); or

(b)    live animals born and raised in the territory of India or in the territory of India and the territory of Australia; or

(c)    goods obtained from live animals referred to in paragraph (b) ; or

(d)    goods obtained from hunting, trapping, fishing, aquaculture, gathering or capturing conducted in the territory of India; or

(e)    minerals, or other naturally occurring substances, extracted or taken from the soil, waters, seabed or subsoil beneath the seabed in the territory of India; or

(f)    fish, shellfish or other marine life extracted or taken from the sea, seabed or subsoil beneath the seabed:

(i) beyond the outer limits of the territory of India and the territory of Australia; and

(ii) in accordance with international law, outside the territorial sea of non-parties;

by vessels that are registered, listed or recorded with India and are entitled to fly the flag of India; or

(g)    goods produced, from goods referred to in paragraph (f) , on board a factory ship that is registered, listed or recorded with India and is entitled to fly the flag of India; or

(h)    goods, other than fish, shellfish or other marine life, extracted or taken from the seabed or subsoil beneath the seabed outside the territorial sea of India, by India, but only if India has the right to exploit that seabed or subsoil in accordance with international law; or

(i)    waste and scrap that has been derived from production or consumption in the territory of India and that is fit only for the recovery of raw materials or for recycling purposes; or

(j)    goods produced in the territory of India, or in the territory of India and the territory of Australia, exclusively from the following:

(i) goods referred to in paragraphs (a) to (i) or their derivatives;

(ii) Australian originating goods of a kind covered by subparagraph (a) of Article 4.2 of Chapter 4 of the Agreement or their derivatives.