PART VIII
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THE DUTIES
Division 1F
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Chilean originating goods
History
Div 1F inserted by No 127 of 2008, s 3 and Sch 1, item 1, applicable in relation to: (a) goods imported into Australia on or after 6 March 2009; and (b) goods imported into Australia before 6 March 2009, where the time for working out the rate of import duty on the goods had not occurred before 6 March 2009.
Subdivision E
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Goods that are accessories, spare parts, tools or instructional or other information resources
History
Subdiv E inserted by No 127 of 2008, s 3 and Sch 1, item 1, applicable in relation to:
(a) goods imported into Australia on or after 6 March 2009; and
(b) goods imported into Australia before 6 March 2009, where the time for working out the rate of import duty on the goods had not occurred before 6 March 2009.
SECTION 153ZJG
153ZJG
GOODS THAT ARE ACCESSORIES, SPARE PARTS, TOOLS OR INSTRUCTIONAL OR OTHER INFORMATION RESOURCES
Goods are
Chilean originating goods
if:
(a)
they are accessories, spare parts, tools or instructional or other information resources 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 resources; and
(c)
the other goods are Chilean originating goods; and
(d)
the accessories, spare parts, tools or instructional or other information resources are not invoiced separately from the other goods; and
(e)
the quantities and value of the accessories, spare parts, tools or instructional or other information resources are customary for the other goods.
History
S 153ZJG inserted by No 127 of 2008, s 3 and Sch 1, item 1, applicable in relation to:
(a) goods imported into Australia on or after 6 March 2009; and
(b) goods imported into Australia before 6 March 2009, where the time for working out the rate of import duty on the goods had not occurred before 6 March 2009.