Customs Act 1901
PART VIII
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THE DUTIES
Division 1H
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Malaysian originating goods
Subdivision A
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Preliminary
SECTION 153ZLA
SIMPLIFIED OUTLINE
The following is a simplified outline of this Division:
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This Division defines
Malaysian originating goods
. Preferential rates of customs duty under the
Customs Tariff Act 1995
apply to Malaysian originating goods that are imported into Australia.
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Subdivision B provides that goods are Malaysian originating goods if they are wholly obtained or produced in Malaysia or in Malaysia and Australia.
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Subdivision C provides that goods are Malaysian originating goods if they are produced entirely in Malaysia, or in Malaysia and Australia, from originating materials only.
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Subdivision D sets out when goods are Malaysian originating goods because they are produced entirely in Malaysia, or in Malaysia and Australia, from non-originating materials only or from non-originating materials and originating materials.
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Subdivision E sets out when goods are Malaysian originating goods because they are accessories, spare parts, tools or instructional or other information materials imported with other goods.
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Subdivision F deals with how the consignment of goods affects whether the goods are Malaysian originating goods.
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Subdivision G allows regulations to make provision for and in relation to determining whether goods are Malaysian originating goods.
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