Customs Act 1901

PART VIII - THE DUTIES  

Division 1JA - Indian originating goods  

Subdivision C - Goods produced in India, or in India and Australia, from non-originating materials  

SECTION 153ZMN   GOODS PRODUCED IN INDIA, OR IN INDIA AND AUSTRALIA, FROM NON-ORIGINATING MATERIALS  

153ZMN(1)    
Goods are Indian originating goods if:

(a)    they are classified to a Chapter, heading or subheading of the Harmonized System that is covered by the table in Annex 4B to Chapter 4 of the Agreement; and

(b)    they are produced entirely in the territory of India, or entirely in the territory of India and the territory of Australia, from non-originating materials only or from non-originating materials and originating materials; and

(c)    either:

(i) the goods satisfy the requirements applicable to the goods in that Annex; or

(ii) the goods satisfy the requirements under subsection (3) ; and

(d)    either:

(i) the importer of the goods has, at the time the goods are imported, a certificate of origin, or a copy of one, for the goods; or

(ii) Australia has waived the requirement for a certificate of origin for the goods.

153ZMN(2)    
Without limiting subparagraph (1)(c)(i) , a requirement may be specified in the table in Annex 4B to Chapter 4 of the Agreement by using an abbreviation that is given a meaning for the purposes of that Annex.

153ZMN(3)    
Goods satisfy the requirements under this subsection if:

(a)    all non-originating materials used in the production of the goods have undergone a change in tariff classification at the tariff subheading level; and

(b)    the goods satisfy the qualifying value content requirements prescribed by regulations made for the purposes of this paragraph; and

(c)    the final production process of the manufacture of the goods is performed in the territory of India.

Change in tariff classification

153ZMN(4)    
If a requirement that applies in relation to the goods is that all non-originating materials used in the production of the goods must have undergone a particular change in tariff classification, the regulations may prescribe when a non-originating material used in the production of the goods is taken to satisfy the change in tariff classification.

153ZMN(5)    
If:

(a)    a requirement that applies in relation to the goods is that all non-originating materials used in the production of the goods must have undergone a particular change in tariff classification; and

(b)    one or more of the non-originating materials used in the production of the goods do not satisfy the change in tariff classification;

then the requirement is taken to be satisfied if:

(c)    in the case of goods classified to any of Chapters 50 to 63 of the Harmonized System - the total weight of the non-originating materials covered by paragraph (b) does not exceed 10% of the total weight of the goods; or

(d)    otherwise - the total value of the non-originating materials covered by paragraph (b) does not exceed 10% of the customs value of the goods.

Qualifying value content

153ZMN(6)    
If a requirement that applies in relation to the goods is that the goods must have a qualifying value content of not less than a particular percentage worked out in a particular way:

(a)    the qualifying value content of the goods is to be worked out in accordance with the Agreement, unless paragraph (b) applies; or

(b)    if the regulations prescribe how to work out the qualifying value content of the goods - the qualifying value content of the goods is to be worked out in accordance with the regulations.

153ZMN(7)    
If:

(a)    a requirement that applies in relation to the goods is that the goods must have a qualifying value content of not less than a particular percentage worked out in a particular way; and

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

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

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

the regulations must provide for the following:

(e)    the value of the accessories, spare parts, tools or instructional or other information materials to be taken into account for the purposes of working out the qualifying value content of the goods;

(f)    the accessories, spare parts, tools or instructional or other information materials to be taken into account as originating materials or non-originating materials, as the case may be.

Note:

The value of the accessories, spare parts, tools or instructional or other information materials is to be worked out in accordance with the regulations: see subsection 153ZML(2) .