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)).