Customs Legislation Amendment (Border Compliance and Other Measures) Act 2007 (5 of 2007)
Schedule 3 US originating goods
Customs Act 1901
11 At the end of section 153YH
Add:
(8) In this section:
relevant non-originating materials , in relation to goods, means non-originating materials that:
(a) are used to produce the component of the goods that determines the final classification for the goods; and
(b) do not satisfy the transformation test (see subsection (7)).