Customs Act 1901

PART VIII - THE DUTIES  

Division 1L - Chinese originating goods  

Subdivision C - Goods produced in China, or in China and Australia, from originating materials  

SECTION 153ZOD  

153ZOD   GOODS PRODUCED IN CHINA, OR IN CHINA AND AUSTRALIA, FROM ORIGINATING MATERIALS  

Goods are Chinese originating goods if:

(a) they are produced entirely in the territory of China, or entirely in the territory of China and the territory of Australia, from originating materials only; and

(b) either:

(i) the importer of the goods has, at the time the goods are imported, a Certificate of Origin or a Declaration of Origin, or a copy of one, for the goods; or

(ii) Australia has waived the requirement for a Certificate of Origin or a Declaration of Origin for the goods.