Customs Act 1901

PART VIII - THE DUTIES  

Division 1BA - Singaporean originating goods  

Subdivision E - Goods that are accessories, spare parts, tools or instructional or other information materials  

SECTION 153XI  

153XI   GOODS THAT ARE ACCESSORIES, SPARE PARTS, TOOLS OR INSTRUCTIONAL OR OTHER INFORMATION MATERIALS  

Goods are Singaporean originating goods if:

(a) they are accessories, spare parts, tools or instructional or other information materials in relation to other goods; and

(b) the other goods are imported into Australia with the accessories, spare parts, tools or instructional or other information materials; and

(c) the other goods are Singaporean originating goods; and

(d) the accessories, spare parts, tools or instructional or other information materials are classified with, delivered with and not invoiced separately from the other goods; and

(e) the types, quantities and value of the accessories, spare parts, tools or instructional or other information materials are customary for the other goods.